Girlguiding South West England Annual Report Illlllli, t:: . And financial statements for the year ended 31 December 2024 Girlguiding South West England Girlguiding South West England Pages 3 to 26 The trustees. report Page 27 stat•m•nt of the trustees. rnsponslblliti Pag•s 28 to 31 Report of th• Ind•p•nd•nt Auditors to the trustsos ofTh• Guid• Association - South W￿t England Page32 Statement ot financial activities Page 33 Balance sheet Page34 statemont ofca8h flows Pages 35 to 44 Notes to the financial statement GUID/ The trustees. report The trustees ol Girlguldlng South West England are pleased to present thelr report wlth the linanclal statements lor 2024. 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 44,220 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 Charter. GirSguiding South West England is registered as a charity (Charity registration number 305951) with its headquarters at St Ann's Manor, 6-8 St Ann StreeL 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 Royol Chorter, Byelaws and Girlguiding's policies and procedures. 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 girl experience committee. Terms of reference clarify the roles and responsibilities of each committee. Organisation structure Organisation structure Girfguiding 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 Commissloner(s) to assist her. The region is organised into16 areas - counties and islands: Berkshire, Bristol and South Gloucestershire, Cornwall, Devon, DorseL Gloucestershire, Guemsey. Hompshire Eos¢ Hampshire North, Hampshire WesL Isle of Wight Jersey, SomerseL Somerset 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 a 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 B¢)ard of Trustees of the Charity Racheal Tattum. Chief Commissioner (from 10 April) Laura Cottey, Chiaf Commissioner (until 9 April) Helen Barette (until 30 Sept) Amanda Butcher Rosie Gitsham Susan Harris (from l January 2024) Karen McFarlane Laura Menzies Colette Merrien (from l Oct) Beverley Osborne (from l May) Janet Parker Solange Rebours Emma Stevens (until 31 July) Linda Stone (until 30 April) Jane Yorke Appointment and induction ofTrustees 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. Executlve Manag•r Julie Brown Prof•sslonal Advlsers and Consultants The professlonal advisers and consultants during 2024 have been as follows: Auditors Fawc•tts LLP Chartered Accountants and Reglstered Auditors Windover House, St Ann StreeL Salisbury, SPI 2DR Bank•rs Natw•st Bank 48 Blue Boar Row, Salisbury, SPI IDF Investment Managers Evelyn Partn•rs Investmont Servlce8 Llmlt•d 45 Gresham Stree¢ London EC2V 7BG Solicltors Tr•thowans l London Road, Salisbury, SPI 3HP HR Support and Advic• Jo H•yworth GUID/ Hoalth and Satety Consultancy WhatNoSatetyLtd Lt . Cecll Ave, Salisbury, 5.P2 8EE Introduction Girlguiding South West England strives to provide girls and young women with fun, friendship and adventure. Our incredible adult members and volunteers continue to support girls and young women across the region, helping all girls know they can do anything through fun, adventure and the space to discover their potential. 2024 was the final year of our region strategy set back in 2022. As in previous years we focused on exceptional girl led experiences, with sleep overs at Dartmoor Zoo, an amazing day out at the headquarters of the RNLI, sessions with the British Army and Royal Navy and an activity weekend at Wimbleball Lakes. Our international experiences have also continued wlth one group visiting Malaysia. Our large-scale outdoor event in June, which was attended by 1,873 young members and their leaders, utilised many of our partnerships and ambassadors who came along to interact with our members. These new experiences created memories for years to come. My thanks go to those who took the time and dedication to organise this successful event. Otsball LO The theme chosen for the commissioner conference was INOW, we are amazing., this show-cased how we continue to support our amazing adult members and volunteers and help them to grow in their roles. sionfrrs. 2911 Pax Lodge proved to be very popular for the first of our adult volunteer experiences, which are something that we hope to develop further. Training is always high on our agenda for our volunteers. Adapting it when needed so that we can continue to be flexible in our approach. We supported the roll out of the new adult leadership programme from Girlguiding. south 11 The continuation of the cost of living grant and the volunteer welcome grant allowed us to offer grants to subsidise adult volunteers and young members. guiding costs. Allowing us to be an inclusive and impactful as possible. We are always reviewing our organisation to ensure sustainability. PAX LODGE It was a privilege to host our Hidden Hero event in September for volunteers at a local level who had not previously received an award or been recognised for their contribution to Girlguiding. 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. l am extremely grateful to our region staff and volunteer teams, alongslde our county and island volunteers who embraced our ambitious strategy and delivered over the year. Racheal Tattum Chair of Trustees and Chief Commissioner Review of 2024 Overvlew In May 2022, Girlguiding South West England launched the region strategy for 2022 to 2024 which has been implemented and was reviewed during 2024. We share Girlguiding's vision, mission and values, which are as follows: Our Vlslon l& 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 incluslve experiences are offered. Our rnembershlp wlll be empowered to thrive and be Impactful wlthln our communities and together we wlll recover and grow." Our Values are: 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 off8r 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 that 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 9-26. We will offer exceptional experiences for girls and young women in the region through a blended and inclusive approach W• wlll: 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 rang8 of international exPerien￿S 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 provlde exceptional experiences for girls and young women Events and activities During 2024 an exciting programme of activities and events were on offer to the girls and young women and their leaders. Four Mary Rose experience days were held at the Mary Rose Museum In Portsmouth In January, February, March and April, which approximately 465 young members and their leaders attended. A further two days were held in October and November with 120 attending on each day. Young members took part in a variety of activities including working in teams to guess the use of mystery artefacts and comparing modern and Tudor food to decide if we were healthier than our Tudor ancestors. Girlguiding South West England again teamed up with Dartmoor Zoological Society in 2024 to provide members with an opportunity to sleepover at Dartmoor Zoo. In May, June and August over 230 girls enjoyed a sleepover at the zoo and took part in various activities and workshops on anlmal enrichment and behaviour and had a chance to get up close with giant African snails and stick insects. A further170 girls visited the zoo for the day and completed similar workshops. ill, In April around 400 young members, leaders and their families had a fun filled day at Beale Wildlife Park in Berkshire. One of the region ambassadors, Holly, spoke about her time in Girlguiding and becoming on author. A range of actlvltles were avallable In addition to exploring the park and seeing the diff erent anlmals and trying out the variety of play areas. One of the region roadshows was held at a hotel in Guernsey in February, and 225 young members took part in World Thinking Day activities including playing football, paper weaving and making stained glass sun catchers. Mandy, a region ambassador, gave a presentation and speech in the morning to volunteers and external guests, and in the cffternoon Joined the girls in their activities. In September,190 volunteers and young members spent a day at the RNLI college in Poole to celebrate the new resource'maydoy, Mayday, and 200 years of the RNLI. In the mornlng Rainbows and Brownies took part in a series of activities from engineering demonstrations, how to help someone who is in trouble in the water, to learning all about international waters. In the afternoon, Guides and Rangers from across the region took part in similar activities wlth the addltion of the wave machine in the sea survival pool and the shlp simulator. The region looks forward to continuing our partnership wlth the RNLI. 10 The partnership with UK Parliament continued into 2024with units registering to take part in UK Parliament week in November. Durlng 2024, the Royal Navy contlnued to offer sessions to Guide and Ranger units in the regio engaging with a total of 509 members across the year. All the activities offered were designed to develop and practice leadgrship, communication, and teamwork skllls, whllst having fun. In July over 800 glrls and their leaders from across the region enjoyed a visit to'schoolg 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, Engineerlng and Mathematics). activities in the Techno Zone area. The region had a stand In the Techno Zone where units were able to come along and meet the Chlef Commissioner's team. This year volunteers from Gloucestershire and Wiltshire North monned the region stand on the Saturday and Sunday. 5,It7{' Following on from the successful pilot event at the STEAM museum in Swlndon In 2023, two further events were held in 2024, one in March when 120 young members attended and the second in September when136 young members attended. One of the region ambassadors, Laura, ran on engineering based workshop at th8 event in September. Leadlng on from the creative workshops in the last quarter of 2023, the author of 'The Swlsh, helped the region create a resource as an annual challenge to coincide with Global Recycling Day on 18 March. Units took part in a series of challenges focused on repurposing, reusing and finding their personal sense of style and concluded with a catwalk showing off members creations on or around18 March. Around 4,400 young members took part with press coverage received from BBC South Today and local BBC radio in Wiltshire, Devon, Hampshire and Dorset. Sj Ill 11 In June the region hosted a large-scale evenL GLOW24, which was attended by 1,873 young members and their leaders. The event featured over 70 different activities for all the sections, offering a wide variety of engaging experiences such as high ropes, slip and slide, archery, Swish upcycling, zorbing and pizza moking. A team of150 volunteers helped to deliver the event for Rainbows, Brownies, Guides and Rangers, who all experienced a fun-filled day. 5 region ambassadors contributed uniquely to the event with Jude and the team from the Royal Navy providing activities focused on team building and leadership; Holly discussed her books; Debbie and Laura showcased engineering skills through rocket launches and motorboat building workshops; and Brogan conducted interviews and showcased the activities on our social media. 202 Guides. Rangers and Young Leaders spent a weekend In July camping at Wimbleball Lake on Exmoor In Somerset for a Wet and Wild adventure weekend. Participants took part in sailing, canoeing, kayaking, rowing and raft building. 11 Opportunitios for Rangers and Young Leaders Girlguiding peer educators are members aged14 to 25 year olds who help Brownies, Guides and Rongers 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 2024 the peer educators continued their trainings online and face-to-face with sessions on Think ResilienL Breaking Free. and Safe the World. The region currently has 83 peer educators and those members, with support from Girlguiding, ran 148 sessions reaching Z069 girls and young women, from Brownies to adult leaders, across the region. In 2024, a total of 74 young women in South West England gained their Duke of Edinburgh (DofE) awards: 46 at Bronze level, 23 at Silver level and 5 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 aged 16 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 2024 the region had 46 candidates who started the award and 18 who completed the award. In January 2022, a new closed Facebook group was set up for Ranger leaders and leaders who have Young Leaders in their Unit. This was contlnued in 2024 and currently has 345 members. 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 Leaders without delay. 12 The region held their first residential Youth Voice event, Empower, in November, with 68 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 ara passionate about. The event was held at PGL Liddington and included talks and panel discussions from inspirational girls and women. A number of the region ambassadors attended and delivered wor1(shops. &b Girlguiding 23 - 24 November SouthWcstEnglona Boast Voul C i) Network Use vo ur ce In 2024 a new partnership with Stemettes wos established, Student to Stemette Mentoring E4mpo.WKe;.r, .... programme, available for those aged 15-25. This is a dedicated programme guiding young women towards a rewarding coreer in Science, Technology, Engineerin9, Arts and Mathematics (STEAM). with adv activity International experiences The region celebrated World Thinking Day in February by holding a virtual international event, WTD2024, with over 8,700 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 in April with 19 volunteers attending from around the region, and the selection weekend for porticipants was held in June with 61 girls attending. Both weekends were successful and places were offered to leaders and participants for the international trips to Norjam International Jamboree, Inter-Rail and The Gambia in 2025. In 2024, international trips took place with Inter-Rail, Essex International Jamboree and Malaysia. Roverway is a jamboree for 6,000 Guides and Scouts aged 18-22 year olds and took place in 2024 in Norway with the theme 'North of the Ordinary,. 7 people from the region attended as part of the Girlguiding contingent and took part in a wide range of activities from canoeing to discussing sustainability. 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 aged 11-13. Community action is a key element of oll 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 reach 14. In April, 24 Guides and 4 leaders travelled to Jersey and stayed at the Jersey Accommodation and Activity Centre and carried out a service project for the National Trust, clearing sycamore saplings from an oak copse to protect the area and the cuttings were turned into a hedge for insects. 13 Two ICE weekends are held around the region in Septemberloctober each year and from the two weekends Guides are selected for the final part 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 Belgium in April 2025. 14 We will ensure that we offer every volunteer a rewarding volunteering experience which is fun and enjoyable W• will: 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 EmF)ower volunteers to give them confidence in their roles and to broaden their volUnt￿rIng experience Promote and support flexible volunteering opportunities Adult opportunities Once a leader has completed the Leader Development Programme, further opportunities for training ond development are available. Examples include becoming a mentor to new volunteers jolnlng 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 wos successful in galnlng a place at the 2024 WAGGGS (World Association of Girl Guides and Girl Scouts) and WOSM (World Association of the Scout Movement) Academy event which was held In Krakow, Poland 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 relatlons In Europe, communication, implementing STEM into youth programmes, non- formal education and training, and membershlp 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 spaces, succession planning and intergenerational partnerships. There was an international evening where participants learnt about the other 40 countries that were represented. The Juliette Low Seminar (JLS) is a leadershlp development programme for Girl Guides and Girl Scouts aged 18-30 from all around the world. The seminar aims to build worldwide friendships and help young women step outside their comfort zones. As part of this year's event, Liv, Deputy Chief Commissioner, was selected as the Girlguiding UK delegate from an interview process which involved presentlng a project plan and the reasons why the trip would help build har leadership skills and abilities. In September 2024, Liv travelled to Kusafirl In Ghana for a week-long event focussed on 'Peacebuilding and the WAGGGS Leadership Model. She made life-long friendships with other Girl Guide and Girl Scout members from across the globe, got to experience her fifth and final WAGGGS World Centre as well as developed her leadership skills through workshops, games and reflection. A few highllghts Included a community day where Liv got to meet with the local Chief and Queen Mothers, who were the female community leaders for anyone needing help. They tolked about how they saw leadership in their roles and how they go about problem-solving with their communities. 15 Liv also took part in an international night where all the JLS participants of the event got to showcase something from their WAGGGS regions as well as trade badges, food and swaps! 'It was an incredible trip, full of fun, friendship and adventure. What a privilege to have been able to represent our region at a worldwlde event definitely memories of a lifetime!" 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 work 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. Our region commissioners. conference was held in October with100 commissioners attending. The theme of this year's conference was ￿0w, we are amazing!" and commissioners had the opportunity to attend several workshops, including a chocolate workshop in the afternoon. Mandy, a region ambassador, spoke at the end of the day ond closed the conference. In 2024 the Inspire network for18-30 year olds continued to grow and an Inspire weekend was held in September with members staying at the Lilliput Sea Scouts in Poole. The weekend allowed members to meet others from across the region. On the Saturday they took a ferry to Brownsea Island and explored the area before meeting up for a group photo in the afternoon. Adventure Girlgviding South W￿1 Ethglond Pax Lodge in London was booked for two weekends, one in March and the other in October, for adult volunteers to enjoy a flexible weekend with other volunteers from across the region. 73 members attended each weekend and took part in a range of activities including wild water swimming, trips to the theatre, escape rooms and trails around London. In January the region ran a property conference for adult volunteers who had responsibility for Guiding properties. 54 people attended the day and listened to presentations on property constitutions, contingency planning, and managing contractors. There was an air and share session at the end of the day allowing queries to be oddressed and answered. Try, Inspire and Qualify (TIQ) was held in September with 72 leaders attending the weekend. Volunteers were able to try different activities including, pyrography, cardboard box backwoods cooking, paracord and advanced whittling. There was also the opportunity to take qualifications in First Aid and Midas. Training The region has a team of 65 Girlguiding qualified trainers and 10 volunteers who are working on their Girlguiding Trainer Qualification. The troiners 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 Somerset County Cricket Ground in November which explored an overview of WAGGGS leadership model. 16 Leader Development Programme training sessions are held vlrtually in the evenings, 202 volunteers were trained on a number of topics including, Celebr(rting Every Member, Doing Our BesL Effective Communication for Unit Leader4 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 as elearning, level 3 is completed by attendlng a thr￿hour onllne training or a face to face training and level 4 is completed online. During the year,1,665 volunteers were tralned for Level 3 and 198 commissioners trained for Level 4. A training plan is In place for 2025 to ensure continued compliance going forward. The safeguarding training levels 1-3 was replaced by a new safer guiding training in December 2024. This new training will enable volunteers to do an elearning which is divided into topics and is designed to dip in and out of, or complete a trainer-led session as a webinar or face to face. 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 Bes¢ Celebrating Every Member, and Effective Communication. The region offers a programme of walklng training weekends each year, which can be for leisure walking or can lead to quallficatlons. This enables 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 at Try, Inspire and Qualify in September. A Level 2 training and assessment and leisure weekend was held in September at the Dartmoor Activity Centre. éb Workin9 wlth Girlguldlng South Wesl England Resources and badges The Swish Hub was created with region partner Tash from the Swish. A fashion upcycling challenge pack was launched on Global Recycling Day in March. Every challenge puts a spotlight on sustainability and is based around 5 themes of re-styling, re-working, re-gifting, researching, and discovering your unique style. A badge is available on completion of the challenge. ENGINEERING Girlguiding South West England has partnered with the James Dyson Foundation, Dyson's charitable arm, to promote their exciting resource focusing on sclence and engineering. The challenges can be found on their website and badges can be obtalned through the region website. 17 In October at the commissioner conference, a new Growth resource and badge was launched. It is designed for all commissioners, at every level, and has information on region and national resources to be shared with volunteer teams. The resource will support any gr0￿rth work that may be going on in local areas. The Growth pack includes 2 region growth badges for commissioners to award. 9 South The Empower In a Box resource was launched in March ot the International Women's Day roadshow in Exeter. The resource is a toolkit designed to help local guiding run more Youth Voice events for the region's14-30 year olds. It contains templates, workshop session ideas and suggested activities. ower box The SWEBOTS 'on the nev resource won an award at the Security Serious Unsung Hero Awards in London on 16 October in the best security awareness campaign category. The 'on the net, resource, released in 2017, was recognised for helping our members learn about the exciting world of cyber in a fun and safe way. This resource was created by a volunteer within our region in Gloucestershire with support from the National Cyber Security Centre and Cyber First. Following the success of the Christmas badges over the last 4 years, a Christmas badge was designed for 2024 with over10,000 sold in the 3 months before Christmas. Continuing on from 2023, the region designed and sold a Christmas bauble of which129 had been sold by the end of the year. Christmas IO 2024 18 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 w• 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 incluslon and diversity focus areas and opportunitles 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 communlcations to meet the needs of our members Celebrate and thank all our members Facilitate the opportunities for our members to have ImpacL locally, reglonally and nationally Membership growth and retention Our membership at the end of 2024 was 56,147 made up of Young Members, Adult Members and Recognised volunteers. The total amount of those that pay the subscription is 54,649. Both figures have decreased from the end of 2023 with 57,190 total members at the end of December 2023 and 55,903 that paid the subscription. At the end of 2024 there were14,817 Young Member reglstrations and of these 11,470 were eligible to join. These figures are for those who are 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 2025 there were 3,062 units," a loss of 79 units since 2023. The reglon office continued to make the initlal contact with adults wishing to volunteer In Just over three quarters of the counties in the region. The aim of the call was to flnd 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 adult volunteer. The office handles enquiries from parents of girls who were waiting to join Girlguiding. 19 On 8 March, Intemational Women's Day, a roadshow was held in Exeter with guests including the Lord Mayor of Exeter, the Deputy Lieutenant of Devon, President of Exeter Llons Club and representatives from the Salvation Army, Devon and Cornwall Police and the National Trust. The event was hosted by members of the region's Youth Volce network (a group of14-25 year olds) and attendees explored the Intemational Women's D(Jy theme of inspiring incluslon. A couple of region ambassadors attended and jolned the panel discussion talklng about how having positive role models is important to show girls what is possible and what they can achieve. ntee In 2024 wa continued with the region's new External Reach Strategy. It looked at key w(Jys to raise th6 profile of Girlguiding across the South West England region in order to grow our membership and thrive with opportunities and partnerships. When planning o conference, activity, training or an even¢ volunteers and staff consult the region inclusion checklist to ensure that those with additional needs would feel comfortable to attend. The checklist has sections on venue, online events, website, and catering. The region held a Growing Guiding skills day in November which was attended by100 members from across the region. The 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 grovrth and retention. Delegates attended workshops which focused on: Expandlng our reach - how do we include everyone? How to encourage parent Involvement How to support neurodiverse young members and volunteers How to write a grant applicotion Inclusive communications 20 Social media training Succession planning for unit leaders Waiting list management Young leaders development programme Fundraising and grants The Cost of Living Grant was continued in 2024 and has been funded by a grant from Girlguiding. It is available to subsidise adult volunteers and young members, guiding costs, and in particular, to help towards subscriptions for 2025. Buchanon opp•rtunltl•s lund Voluntèèr welcome grant Leadership ond training grgnt Unft support grunt A Volunteer 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 volunteerfs subscription, training, or for uniformlmembers wear or a combination of the various costs. startin9 a new unit grant The Starting a New Unit Grant was launched in September 2021 ond has continued to help provide support for essential items to help get more girls into Guiding. During the year,13 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 people 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. We have provided funds and support to 30 new Guide and Ranger units and 47 existing Guide and Ranger units. As of the end of March 2023, just before the project started there were11,162 Guides and 1,540 Rangers In the region. As at the 3 January 2025 these had increased to 11,605 Guides and 1,739 Rangers. Thanks and recognition si Saying 'Thank You, to all Girlguiding volunteers is important. In February, o roadshow was held in Guernsey which 45 volunteers from across the island attended to celebrate and thank them for everything they do. In October, a thank you event was held at Ufton Court, Reading for all volunteers in Berkshire, which 98 volunteers attended. idden ero A'Hidden Heroes, thank you 8vent was held in September for volunteers at a local level who had not previously received an award, Volunteers were 21 nominated by countylisland commissioners and local volunteers and over 300 volunteers attended for a relaxed afternoon at Frogmary Green Farm enjoying a cream tea and a band. 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 within 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 quolity guiding to the girls in their uniL 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 leaders aged 18 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 availab5e 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. A15 years, service award was introduced by the region in January 2023 and from January 2024, new region 25 and 35 years, service badges were introduced and given out to members who have completed 25 and 35 years. service. During 2024 the following awards were mad•: 3 Guiding Star 10 Region Silver Oak Leaf awards 26 Region Compass awards 2 Chief Commissioner's awards 5 Young Adult Leaders awards 688 Chief Commissioner l-year service award 443 Chief Commissioner 3-year service award 123 Chief Commissioner15-year service award 98 Chief Commissioner 25-year service award 73 Chief Commissioner 35-year service award 61 Girlguiding Hero award We h•lp all glyis know they can do anythlng Browni• *orow>4t07 uides Rangers 22 We will be an organisation that is sustainable, future proofed and able to achieve the delivery of our strategic aims we will: Review our flnancial processes and funding sources Ensure staff and volunteer roles within Girlguiding South West are enjoyable, fulfilling and impactful Support the Glrlgulding organisational 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 sustainabillty Finance Most of the region's annual income comes from membership subscriptions which are received in April. Soles of resources, badges and small gift Items via the online shop continue to supplement the region's income. New for 2024 were region branded travel mugs and water bottles, the Swish resource and badge, the James Dyson badge, and the 2024 Christmas badge and bauble. A small stream of income continues to be generated from easyfundraising referral fees and from lettlng surplus off ice space in the reglon headquarters building. Regular meetings are held with Natwest Banl the region's bankers, to review our financial positlon. Ragular meetings are also held wlth the reglon'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 two portfolios, the main portfolio has a medium to long term growth strategy with a moderate risk profile, the second portfolio was set up for growth and income with a low risk profile. To protect the region's assets against fraud and loss there are various internal financial controls in place to identify, prevent and manage risk such as segregation of duties, authorization levels, regular preparation and review of budgets ond management accounts, and various regular reconciliations. The 2025 annual budget for the region was drawn up and approved by the trustee board in July. The 2024 budget was reviewed throughout the year and updated where necessary. Management accounts, whlch incorporated the budget figures and identlfled variances, were reviewed throughout 2024 together wlth cash flow forecasts. structurgs and daclslon maklng A Governance review was carried out in 2024. In line with the region strategy, 2 new committees were formed, Inclusive and impactful, and volunteer experlence, these committees will help to fulfill the strategys objectlves. 23 Processes, systoms and staff The compliance committee holds a register of all property owned by the counties and islands with details of the ownership arrangements includlng the expiry dates of any leases, whether the propety is separatety reglstered as a charity, whether property is held by the Gulde Association or Scout Association Trust Corporations the use of the building and insurance arrangements. A property audit was carried out In 2024 which covered all the properties within the region. The compliance committee continued to analyse and review the quarterly reports on complaints and concerns that originate at a local Gulding level. Common themes were identlfled which was used to determlne the training required to support the volunteer leaders. The region team of Safeguardlng 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 2024. A total of155 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 dissemincrted to the counties and islands. A new staff member started in January on a12 month contract as a Membership Support Assistant to work with counties to increase the number of volunteers in their area. A member of the Communications team went on matemity leave in April and will return in Aprll 2025. The amazing work carried out by the volunteers in Girlguiding South West England is achieved in partnershlp with our dedicated staff team. Support llllll Girlguiding South West England's headquarters buildlng is a Grade11 Listed building in Salisbury. The bulldlng houses the administrative centre for the region and provides space for members to hold meetings and training sesslons. Girlguiding South West England has on ongoing programme of maintenance for the building and this has proceeded to plan. Following the success of the region office open days in 2023, the region 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 the region shop. At the end of 2024 Ranger sleepovers were offered at the region office. Thls allows Rangers and their leaders to sleepover at the region office for a 24 hour period at the weekend. There were 2 sleepovers in November and December and 9 bookings for 2025. 24 Plans for the future Plans I￿lud•. Exceptional •xperienc•s for girls Mary Rose Experience days World Thlnklng Day 2025 Night with the Tigers sleepover at Dartmoor Zoo ICE weekends for international trip In 2026 INTOPS for glrls UK Parliament Week 2025 A weekend at United Kingdom Salling Academy (UKSA) Region roadshow in Cornwall for girls and their famllies Peer education training days The Swlsh upcycllng challenge LEGOLAND STEAM museum Royal Internatlonal Alr Tattoo - 'schools' day Ranger sleepovers at region office UKSA Legoland Girlguiding South West Engftn Rewardlng voluntaor oxporl•nc• Growing Guiding skills day Region-led safer guiding training to ensure continuous compliance Wirtual training sessions for leaders and commissioners Commissioner conference Reglon roadshows in Bristol and South Gloucestershlre, Cornwall, Dorset and Somerset for volunteers Trustee training Adult INTOPS s81@ctlon weekend Inclusiv• and impactful Launch of the updated region strategic plan Youth panel members Understanding the Incluslon and diversity focus areas and opportunltles Developing communications to meet the needs of all our members The continuation of work to manage enquiries and joining lists of adults who wlsh to joln Girlguldlng Support Continued development of website, events booking system and online shop Objectiv•s and activities for the public b•n•fit The trustee board confirms that It has taken due regard of the guidance contalned in the Charlty Commission's general guidance on public benefit when reviewing the charitys aims and objectives and in planning future activities. 25 Environmental Statoment Glrlguiding 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 boord 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 operatlons as quickly as possible. Reserves The trustee board has reviewed the resenies 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 wlthin 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 £309,817 consists of £65,000 to cover costs of forthcoming events, £150,000 for maintenance at st Ann's Manor, £24,987 to provide for training and events, £43,686 for grant funding for trips and future trip fund £26,144. 2. General liquid reserves suff icient to cover one yearfs operating expenditure. This includes staff costs, office costs and utilities. The total of these costs currently stands at around £628,791 Glrlgulding South West England has achleved Its inltlal target which will be kept under review. The free reserves of the Association at 31 December 2024 were £nil (2023: £nil). Investment powers The investment powers of Girlguiding South West England are as set out in the Royal Charter and Byelaws of The Guide Association. 26 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 Accountlng Standards (United Kingdom Generally Accepted Accountlng Practlce). Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year whlch give a true and fair view of the state of affalrs 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 appllcable accounting standards and statements of recommended practice have been followed, subject to any departures dlsclosed and explalned In the flnancial 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 flnanclal statements comply wlth the constltutlon. They are also responslble 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 2024 The annual financial statements for 2024 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 meetlng on11 Aprll 2025 and the Chief Commissioner was authorised to sign the report on behalf of the trustee board. •LLI r4 Rachoal Tattum ChairOfThe Trustee Board And Chiefcommissioner 27 Report of the Trustees and Financial Statements For the year ended 31 December 2024 Charity registration number: England & Wales 305951 Report of the Independent Auditors to the Members of The Guide Association - South West England Opinion We have audited the financial statements of the Guide Association - South West England for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance SheeL 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 Standords, including Financial Reporting Standard 102 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 charitys affairs as at 31 December 2024, and of its incoming resources and application of resources for the year ended; Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and Have been prepared in accordance with the requirements of the Charities Act 2011 Basis for opinion W& 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 Auditors responsibilities for the audit of the financial statements section of our reporL We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the U[ 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. Concluslons relatlng to going concern In auditing the financial statements, we have concluded that the trustees. use of the ongoing 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 thaL 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. Our responsibillties and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this reporL 28 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 th& extent otherwise explicltly stated In our reporL we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in dolng so, consider whether the other intormation 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 a 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 requlred 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 informatlon given in the financial statements is inconsistent in any material respect with the financial statements; or The charity has not kept adequate accounting records," or The financial statements are not in agreement with the accounting records and returns; or We have not received all the information and explanations we require for our audit. Responsibilities of Trustees As explained more fully in the trustees. responsibilities statement, the trustees 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 trUSt￿S either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the 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. 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 29 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 ISAS (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. Extent to whlch the audlt was consldored capablo of dotecting Irr•9ulariti•s. includlng 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. Identifying and assessing potentlal rlsks related to Irregularltles 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; o The internal controls established to mitigate risks of fraud or non-compliance with laws 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 laws and regulations that had o 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 legislotion. Audit rnsponse 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: 30 Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance wlth provisions of relevant laws and regulations described as having a direct effect on the financial statements; Enquiring of management concerning actual and potential litigatlon and claims; Performing analytical procedures to identify any unusual or unexpectad 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. Owing to the inherent limitations of an audiL 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 standords. 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 identity it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, 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. 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. 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. Use of our 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 ore 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. Fawcetts LLP, Chartered Accountants & Statutory Auditors Windover House, St Ann Stree( Salisbury, SPI 2DR Fawc8tts LLP is eligible to act as an auditor in terms of section1212 of the Companies Act 2006. 31 statement of Financial Activities For the year ended 31 December 2024 2024 Total Income and •xpendlture Unr¢strl¢t¢d R•stri¢t•d D•signat•d Total INCOME AND ENDOWMENTS FROM: Donations and legacies 3,084 192?04 1,150 196,538 146222 Charitoble activities 815,782 815,782 700,181 other trading octivities 85,632 85,632 74,727 Investment Income 36,128 36,128 23,121 Total Incomo 940,626 19Z304 1.150 1.134,080 944,251 EXPENDITUREON: Raising funds 107,630 17,377 125,007 IOIR97 Charitable activities 890,533 194,773 3Z311 1,117,617 890A42 Total oxpendlture 998,163 211150 31311 1,241624 991,839 Net gainsl{losses) on investments 46,799 46,799 86,436 NET INCOMEI(EXPENDITURE) (10,738) {19,846) {31.161) (61,745) 38,848 Transfers between funds (30,479) 13,522 16,957 MOVEMENT IN FUNDS (41.217) (6.324) (14204) (61.745) 38.848 RECONCILIATION OF FUNDS: Total funds brought fonmard 1,700,562 90.567 324,021 1115,150 Z076302 TOTAL FUNDS CARRIED FORWARD 1.659.345 84.243 309.817 1053A05 2.115.150 Continuing operations None of the Regional Association's activities ￿re ocquired or discontinued during th8 current and prevlous years. All galns and losses recognised in the year are included in the Staterrvant of Financial Activitie& The notes form part of these financial statements. 32 Balance sheet As at 31 December 2024 2024 2024 2023 2023 Note Flx•d ass¢ts Tanglble fixed assets Investments 10 257,537 1,159,158 271,292 1,314,995 1,416,695 1,586,287 Currenta88et8 Stock Debtors Cash at bonk and In hand Total current a88et8 12 13 55,819 288,232 634,667 978,718 53,733 211,083 488,259 753,075 Credltors Amounts falllng due within one year 14 (342008) (224212) Net curr•nt oi8•ts 636,710 528,863 NET ASSETS 1053,405 1115,150 Fund8 Restrlcted funds Unrestrl¢ted funds- Deslgnated funds other choritable funds 16 84243 90,567 17 309,817 1,659A45 324,021 1,700,562 TOTALCHARITY FIJNDS 1063,405 2,115,150 The financial statements were approved and authorised for issue by the Board of Trustees on li J oVZK)d 5_____ and were signed on its behalf by: R Tattum Chair of the Trustee Board and Chief Commissioner The not85 form part of these financial statements. 33 Statement of Cash Flows For the year ended 31 December 2024 2024 2023 Notes CASH FLOWS FROM OPERATING ACTIVITIES: Net ¢osh provlded byl(used In) operatlng actlvltles (58,227) (11.665) Cash flows from investing activities.. Purchase of investments (252,555) 465,666 (476,995) 375,716 (941) Sale proceeds of Investments Purchase of tanglble flxed assets Net cash provlded byl(used In) Investlng actlvltles 213,111 {Ioz220) CHANGE IN CASH AND CASH EQUIVALENTS FOR THE YEAR 156,884 (113B85) Cash and cash equivalents brought forward 520,893 634,778 CASH AND CASH EQUIVALENTS CARRIED FORWARD AT 31 DECEMBER 677,777 520.893 a) Reconclllatlon of net Incomel(exp¢ndllur•) to n•t￿sh Ilowlrom operatlng actlvltle8 2024 2023 Net incomel(expendlture) for the year as per the Statement of financial Actlvltles (61,745) 38,848 Adjustgd for.. D8preciation Unrealised (gains)Iiosses on Investments Reallsed (galns)Iioss•s on dlsposal of investments (Increase)Idecrease in stock (Increas8)Idecrease in debtors Increasel(decrease) In credltors 13,755 (41,856) (4,942) (2,086) (77,149) 117,796 16,456 (84,607) (IB29) (9,151) (63,915) 91533 N•tca$h (used in)Iprovldod byoperatlng u¢tlvlths (56,227) (11,665) b) Anoly818 olcash and ¢ash •qulval•rrt• 2024 2023 Cash at bank and in hand 634,667 43,110 677,777 488,259 32,634 520,893 Cash held as part of investment portfolio 34 Notes to the Financial Statements For the year ended 31 December 2024 l. Accounting policies The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: Genoral Infomiation and I￿$18 for preparation The charity constitutes a Public Benefit Entity as defined by FRS102. 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 Kingdon and Republic of Ireland (FRS 102) (eff8Ctive l January 2019) - (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 ore 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 investments. Income All incoming resources are includod in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probably that the income wlll be received. For donations to be recognised the charity will have been notified of the amounts and the settlements date in writing. If there are conditions attachad to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of. No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees. Annual Report. 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 expanded 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 charge in the year in which the offer is conveyed to the reciplent. 35 Tanglble flx•d ass•ts Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: Land Freehold propety Furniture and equipment not depreciated 2/0 Straight line 25/0 on reducing balancel25% straight line 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 part 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 funs, 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. Creditors and provisions 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 part 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 ta rinancial instruments The Charity only has financial assets and financial liabilities of a kind that quality 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 year ended 31 December 2024 2. Donations and legaclos Total 2024 Total Unrestrlcted Restrkt•d D•$ignated Grants Donations 191304 1,150 193,454 3,084 143,048 3,174 3,084 3,084 192204 1,150 196,538 146222 3. Charitable activities Totgl 2024 Total Unrestrictsd Restrlcted De$lgnated Subscriptions Training International trlps Events 554,424 3.090 141487 115,781 554,424 3,090 142.487 115,781 550.197 1,890 101,680 46,414 815,782 815,782 700,181 4. Other trading activitles Total 2024 Total 202a Unr•$tri¢t•d Restrlcted De$lgnat¢d Rental Income Tradlng sales 23,631 6ZOOI 23,631 62,001 20,856 53B71 85,632 85,632 74,727 37 5. Raising funds Unr•stri¢tod Funds R••tri¢t•d Funds D•signat•d Funds Total 2024 Total 2023 Trading expens¢s General marchandlslng Costs Badge and r•sour¢• ￿$ts Support costs 18,510 21,598 55,997 17,377 35,887 21,598 55,997 17,976 10,390 58,956 Inv•stm•ntmanag•m•nteharg•s 11.525 11,525 14,075 107,630 17,377 125,007 101,397 6. Expenditure on charitable actlvltles Unrestricted Funds Restrlcted Funds Deslgnated Funds Total 2024 Total 2023 Direct Costs Grants payoble Membership service costs Training International trips Events Ambassador Scheme Initiatives Support costs 109.440 5,810 8,995 31311 141,751 9,812 15,046 135,898 231,057 11,259 571794 104,644 3,833 27,149 103,724 108,182 11308 530,602 4,002 6,051 135,898 229,350 11,259 503,973 1,707 68,821 890,533 194,773 3Z311 1,117,617 890,442 Grants are made to individuol Girlgulding members and Glrlguidlng levels In the region. Supportcosts staff costs (note 9) staff travel, tralnlng and re¢rultment Premises costs 360,731 60,556 421287 342,286 41,701 3,408 3,408 27,440 50,978 27A40 30,460 Insurance 50,978 20.629 Administration costs 57,457 2,867 57,457 6,825 80,302 9A54 Marketing Website expenses Non staff travel and subsistence costs 3,958 IA09 23,330 1,409 26,891 1.913 31,011 3,561 Legal and professional fees Audit and accountancy fees Depreciation Bonk charges 8,940 8,435 8.940 5,451 8,435 8,059 13.009 746 13,755 1,966 16,456 1036 1.966 559,970 68,821 628.791 589,558 Support costs are allocated to each activity on a time spent basis, with IO% allocated to raising funds, and 90% allocatable to charltable activities. Membershlp service costs: Of the £9,812 expens8 in the year, £5,810 was covered by gronts received from UYF (Unlformed Youth Funding). 38 7. Expenditure Total Total 2024 2023 Expenditur8 includes: D8preciatlon - owned assets Audltor's remuneration - for audit 13,755 16,456 8,435 8,059 - for other servlces operatlng lease rentals 13,086 20304 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,10 trustees received travelling and out-of-pocket expenses of £4,431 (2023: 2 - £1,627). 9. Staff numbers and remuneration staff Numbers and Remungration 2024 Wag95 and solarles Soclal securfty costs Employerfs pension contrlbutlons 358,681 35,444 27,162 421,287 298,766 18,987 24,533 341286 The average number of people employed, Including part-time staff.. 2024 14 2023 13 The key personnel of the charity comprise the Executive Manager, Finance Manager, and Communications Manager for whom total earnings were £139,148 (2023: £90,611 for the Executive and Finance Managers only). No employees received total employment benefits of more than £60,000. 10. Tangible fixed assets Furnltureand Equlpment T(rtal Cost At l January2024 Additions 401.584 171825 574,40g Disposals At 31 December 2024 401,584 172,825 574,409 Depreciation At l January 2024 Charge for the year Eliminated on diswsals At 31 December 2024 149.531 6,032 303,117 7,723 13,755 155,563 161,309 316,872 Net bookvalup At 31 Dgcgmbpr 2024 246,021 11,516 257,537 At 31 December 2023 251053 19,239 271,292 39 11. Investments 2023 Movement In marketvalue: Morket value ot l Jonuory Acqulsltlons ot cost Dlsposals at carrying value Unr•alls•d galn$l(losses) on revaluation 1281361 252,555 (460,724) 41,856 1,094,646 476,995 (373,887) 84,607 Market value at 31 December 1,116,048 128Z361 33634 Cash held as wrt of portfolio 43,110 Total market value of Investments 1,159,158 1,314,995 Hlstorical cost 1,081,842 901,022 Analy818 of Investments: UK equities Overseas equities Investment bonds and other investments 890,196 1,001132 63,652 216,577 225,852 43,110 UK cash held as part of portfolio 1,159,158 1,28Z361 12. Stocks 2024 2023 stock for resa18 55,819 53,733 13. Debtors 2024 2023 other debtor5 190,348 97,884 288232 142,104 68,979 211,083 Prepayments 14. Credltors: amounts due withln oneyear 2023 Trade credltors Taxation and Social Security other creditors Accrued expenses 38,418 20 287A28 16,142 20,480 20 19Z900 10,812 342008 224,212 15. Operating lease commitment The totol future mlnlmum payments due under non-cancellable operating leases ar8 as follows: 2024 2023 Equipment Less than l year Be￿¢¢n 2 ond S years Over 5 years 13,086 40,391 13,086 52,344 1,133 66,563 53,477 16. Statoment of funds - Restricted funds Balan¢• at Incoming l January 2024 resources Outgoing Transfers 8alanc¢ at 31 Decembor 2024 tol(from) Buchanan Opportunitles Fund St Ann's Manor refurbishment 262 (3,011) 2,749 12,956 1,737 9,198 12,598 {430) 12,526 1,737 9,079 12,598 Girlguidlng Peer Education sylvia Foster Legacy STEM grants External grant for trips Cost of Living Grants UYF Fundlng Generation Green tralnlng steam RA Eng Resources Unlt support Grant Adventure Fund (119) 3,976 30,137 19.465 3,976 (38,480) (103,073) 8243 87,435 3,827 500 500 (2,430) 1430 40,000 64,607 40,000 (64,607) 90,567 191304 (211150) 13,522 84243 Purpose of restricted lunds: Buchanan Opportunltles 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 relurblshm•nt: The fund represents sponsorship monies received for the refurbishment of the top floor of St Ann's Manor. Glrlguiding peer Education grant: Grant to fund peer education training in the year. ylvla 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 lor trips: Grants received from the Leslie Sell Charitable Trust and Aviva Community Fund to go towards international trips. Costof living: The purpose of this grant is to ensure adult volunteers and young members most affected by the cost-of-living rises can continue to participate in Girlguiding. 41 UYF (uniformed Youth Funding): The purpose of this grant is to reduce waiting lists for guide and ranger units. Generation Green: The purpose of this fund is to support volunteers, upskilling them and building their confidence in running outdoor activities for the girls. STEAM RA Eng R•sources grant: Funds received from RAF Charitable Trust to support STEM activities. Unit support grant: The purpose of the grant is to help girls experiencing financial insecurity with costs of guiding, to allow existing members to continue enjoying guiding experiences, to create more guiding opportunities in deprived areas where there is no presence, and to help struggling units stay open. Adventure fund: The purpose of this fund is to support adventure and out of the ordinary experiences for girls in 2024. 17. Statement of funds - Designated funds Balanc8 at l January 2024 Incoming reSoUr￿S Resources expended Transfers & investments gainsl(losses) Balance at 31 December 2024 D•signat•d funds Baden-Powell International Fund 14,053 10,474 150,000 (23,660) (596) 9,607 Leadershlp & Tralnlng Fund Maintenance 1,150 11,028 150,000 13,959 43,686 Training Grant Reserve 13,959 43,686 65,000 Large scale events Future trips fund Volunteer welcome 65,000 26,144 26,144 705 (4,300) (3,755) 3,595 New Units grants 3,755 324,021 1,150 (32,311) 16,957 309017 Purpose of designated funds: Baden-Powell International Fund: The purpose of this fund is for any form of international travel or visit. Leadership ond 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. Tralning: The purpose of the fund is to cover the cost of essential training required in accordance with Girlguiding membership policy. Grant reserve: The purpose ot the fund is to provide grants for future trips that, previously, would have been provided from outside the organisation. 42 Laryo scale events: The purpose of this fund is to contribute towards the infrastructure costs of providing large scale region events. Future trlps: The purpose of this fund is for the provision for losses from cancelled trips dua to Covid-19. Volunteer wel¢ome: 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. New units grants: Used to assist in the setting up of new units. 18. Comparative statement of funds Comparative statement of designated funds for the year ended 31 December 2023: Balance at l Januory 2023 Incoming resources Resourc85 expended Transfers & investments gainsl(losses) Balance at 31 December 2023 Rostrlcted funds Buchanan Opportunities Fund st Ann's Manor refurbishment Glrlgulding Peer Education grant New Unlts grants sylvla Foster Legacy STEM grants External grant for trlps Lady Benson Fund . Cost of Living Grants UYF Funding G8neration Green outdoor training 683 13,386 1,737 304 (1,405) (430) 418 11956 1,737 (3,045) (8,045) (188) 3,045 17,243 12.786 3.976 700 40.000 9,198 11598 3,976 (700) (55,266) (71029) 45,403 91,494 30,137 19A65 500 500 91,011 137201.00 (141,108) 3,463 90,567 Deslgnated lund8: Baden-Powell International Fund Leadership & Tralnlng Fund Maintenance Training Grant Reserve Large scale events Future trips fund Volunteer welcome 32,537 9,384 150,000 13,959 43,686 65,000 26,144 (18,484) (252) 14,053 10,474 150,000 13,959 43.686 65,000 26,144 705 1,342 4,505 (3,800) 340,710 5.847.00 (22,536) 324,021 Unrestrlcted funds 1,644,581 887,639 (828,195) (3,463) 1,700,562 Z076,302 1,030,687 (991,839) Z115,150 43 19. Anqly8i8 of net assets between funds The net assets are held for the varlous funds as follows: Flxed assets Inve$tm•nts Net current assets Total Restrlcted funds Designated funds Unrestricted funds 12,663 71,580 309,817 255.313 636,710 84243 309,817 1,659245 1053,405 244,874 257,537 1,159,158 1,159,158 Comparative analysis of net ossets between funds for the year ended 31 December 2023: fixed assets Investments Net current Totol assets Restricted funds Designated funds Unrestrictgd funds 13.4Q9 77.159 324.021 127,683 528,863 90,568 324,021 1,700,561 2,115,150 257,883 271,292 1214.995 1214,995 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 fa51 due and amounted to £27,162 in the year (2023: £24,533). There were no prepaid or outstanding contributions at the balance sheet date. 21. Related party transactlons The Guide Association operating as Girlguiding with its headquartars at17-19 Buckingham Palace 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 organized into 16 county and island areos, each further subdivided into divisions, districts and units. Each county or island, division, district and unit is responsible as a separate charity for their own finances.