OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Girlguiding s￿th West England Annual Report And financial statements for the year ended 31 December 2025 Girlguiding South West England

Girlguidng South West England Pages 3 to 22 The trustees. report Page 23 statemont of tha trustaas. responsibilities Pages 24 to 27 Report ot the Independent Auditors to the trustees of The Gulde Association - South West England Page 28 statement of financial activities Page 29 Balance sheet Page 30 statomont of cash flows Pages 31 to 41 Not9$ to the financial statomont GU ID/

The trustees. report The trustee9 of Girlguiding South West England are pleased to present their report with the linanclal statements lor 2025. statement ol purpose Girlguiding is the leading charity for girls and young women in the UK. As an organisation Girlguiding empowers nearly hall a million girls, of which 43,431 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 ond to make o positive difference in their community. We do this through high quality, girl-18d programmgs dalivered by inspirational adult volunteer leaders. Governing document and constitution The Guide Association South West England, operoting os Girlguiding South West Englond, is a separately constituted branch of Thg Guide Association, operating as Girlguiding, which is incorporated by Royal Charter. Girlguiding South West Englond 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 ottoirs within South West England and for the general dov91opment of the principles, aims, organisation and rules of the Association in accordance with the Royal Charter, Byelows ond Girlguiding's policies ond procedures. avin funwith ,Girlgui ing South. West England In 2025 the trustee board of Girlguiding South West England reviewed the region's constitution ond it was approved by the Guide Association's trustee board in June. In line with the revised constitution, 2 externol trustees were appointed in October to odd to the oxpertise and diversity of the region's trustee board. uklkng The Girlguiding South West Englond trustee board manages the affairs of thg region. Th8 trust8e board is supported by three governance committees: operational committee, compliance committee and girl experience committee. Terms of reference clarity the roles ond responsibilities ol each committee.

Organisation structure Organisation structure Girlguiding is organised into a number of geogrophical oreas called countries ond regions. Girlguiding South West England is one of the six regions of England and together with the three countries of Scotlond, Woles 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.. Berkshir8, Bristol and South Gloucestershire, Cornwoll, Devon, Dorset, Gloucestershire, Guernsey, Hampshire East Hampshire North, Hampshire WesL Isle of Wight, Jersey, Somerset, Somerset North, Wiltshire North and Wiltshire South. Each area provides support, lines ol two-woy 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 odministration of guiding in that county or island. The countylisland executive committee or trustee board is chaired by the countylisland commissioner, or in the cose ofjoint appointments, by the nominated countylisland commissioner. The Board of Trustees of the Charlty Racheul Tattum, Chief Commissioner Hannah Burton (from l October) Amando Butcher (until 15 April) Bryony Franco (from 16 April) Rosie Gitshom Susan Horris (until 31 December) Karen Johnson (from 16 April) Karen McFarlane (until 30 September) Lauro Menzies (until 15 April) Colette Merrien Beverley Osborne Janet Parker Sophia Parviez (from 13 October) Simone Porter (from l February) Solange Rebours Jane Yorke (until 30 September)

Appointment and Inductlon ot Trusteeg The members of the trustee board are s91ected and appointed by a nominations committee to ensure a breadth of skills ond experience suitable to direct the affairs of Girlguiding South West England. There ore estoblished procedures for the induction of each trustee to ensure thot they are aware of the responsibilities of a trustee and the ways of working within Girlguiding South West England. Executlve Manager: Julie Brown Professlonal Advlsers and Consultants The professional advisers and consultants during 2025 have béen as follows.. Auditors Fawcelt8 LLP Chortered Accountants and Rggistered Auditors Windover House, St Ann StreeL Salisbury, SPI 2DR Bankers Natwest Bank 48 Blue Boar Row, Salisbury, SPI IDF Investment Managers Evelyn Partners Investment Services Limitèd 45 Gresham Street, London EC2V 7BG Sollcltors 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 continued to inspire girls and young women throughout 2025, offering them fun, friendship, chollenge, ond adventure. Our dedicated odult members ond volunteers continued to support girls and young women across the region, helping all girls know they con do anything through fun, adventure, and the space to discover their potential, grow in confidence, and explore new opportunities. Last year saw the trustee boord review ond update the r8gion's constitution, with two external trustees appointed to strengthen the board's expertise ond diversity. Alongside this governance work, we launched our refreshed region strotegy, keeping it in line with Girlguiding's national direction. As we embraced the start of our updated 2025-2027 region strotegy, we focused once again on delivering exceptional girl-led experiences ond rewording volunteer journeys, ensuring that every member felt welcome, volued, ond empowered. Across the region, 2025 brought an action-packed calendar of octivities. We continued our partnership with the Mary Rose Museum and Dortmoor Zoo, ollowing girls to enjoy honds-on experiences. Our new partnership with the Wessex Museums opened opportunities at a selection of venues across the region. Our partnership with UKSA (United Kingdom Sailing Academy) enabled members to take part in a range of water activities, and our collaborotion with the Stemettes opened more opportunities for members to explore oll things STEM (Science, Technology, Engineering and Mathematics). Our large-scale ev9nt with Youth Fundays enabled 4,574 young members and their leaders to enjoy an action-packed day at LEGOLAND. opportunities tor older girls continued to thrive, with several peer educator sessions held ocross the region, young women achieving Duke of Edinburgh awards, and many beginning or completing their Queen's Guide journeys. The Empower Youth Voice residentiol rgturned, equipping young members with the skills and confidence to advocate lor the causes they care about. The launch of the Spark Network morked on importont milestone in strengthening youth voic8 structures across the region. International guiding remained a vibrant part of the region. International guiding is not just about travelling overseas, our -international ot home- resource continued to thrive, with mony girls taking part in global-themed octivities within their units. Region international selection trips last year included Belgium, The Gambia, and inter-railing around Europe.

Supporting our volunteers and ensuring their experiences are positive and sustainable remoined o key priority. Region conferences continued throughout 2025, bringing volunteers together for inspirotion, skills-building, and connection. Many training were also held at local levels. Grants helped eose financial pressures and made volunteering more accessible, while the Starting a New Unit grant supported new units beginning their guiding journey. Membership remained strong, with only a slight decrease from 2024. We remain focused on growth and retention in all that we do. Our heodquorters in Solisbury continues to be an important hub for meetings, training sessions, and open doys, welcoming members to explore the building's history and meet the region team. Ranger sleepovers proved popular as did a trial holiday-club session for our younger members. Finally, heartfelt thanks were given to our volunteers throughout the year. Four regional roodshows celebrated their hard work, with ombossodors ond portners joining the festivities. As we look ohead, we remain committed to breaking down barriers, reaching more girls, and ensuring our volunteer community is supported to flourish. Our progress this year has only been POS8ible thanks to the unwavering commitment of our stoff, region teoms, county ond island teoms, and every volunteer who gives their time to help girls know that they can do anything. Racheal Tattum Chalr of Trustees and Chlef Commlssloner Proud to be partof#GGSWE

Review of 2025 Overview Girlguiding South West England reviewed the region strategy for 2022 to 2024 and launched an updated region strategy for 2025 to 2027. We shore Girlguiding's vision, mission and values, which are as follows- Ourvision is: An equal world where all girls can make a positive difference, be happy, sofe ond tulfill their potential. Our Mlssion Is: Through fun, friendship, challengg 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 a welcoming and inclusive organisation offering exceptionol experiences for girls and rewording volunteer experiences. Our members ore empowered to thrive and be impacttul within our communities. Our Values are: We ore caring, challenging, fun, empowering, inclusive, ond inspiring. Our plan for 2025 to 2027 is based on the four national strategy pillars of.. Exceptional experiences for girls.. Girlguiding South West England will offer unrivall8d girl-led experiences across the region through a blended and inclusive approach. Rewarding volunteer experiences.. Girlguiding South West England will ensure that we offer every volunteer a rewarding, fun and enjoyable experience in our region. An organisation that is inclusive and impactful: Girlguiding South West England will be a welcoming, inclusive organisation where we proudly celebrate the achievements of our members and where every girl, young womon ond 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 dglivery of our strategic aims. The governonce committees have been working on the delivery of the priorities set for 2025-2027 and two new committees were formed to support the oreos of volunteer experience ond inclusive and impoctful,. a more detailed report is given on paggs 9-22.

Our strategy is to create exceptional experiences for girls which are irl-led throu h a blended cjnd inclusive a roach To support ex¢eptlonal exporien¢es lor glrls, we wlll: Provide a wide range of opportunities for our young members using different methods and geogrophicol locations and will provide options for day, overnight, indoor and outdoor experiences. Provide experiences and opportunities thot are inclusive, accessible and minimise barriers to participation. Ensure experiences are developed in line with members, f8odback. Ensure our volunteers have the training ond support to provide exceptional experiences and opportunities for girls and young women. We will facilitate, empower and support county ond islond advisers and commissioners through networking opportunities and trainings. Events and activities During 2025 an exciting programme of activities and events were on offer to the girls ond young women and their leaders. Thr8e experience days were held ot the Mary Rose Museum in Portsmouth in January, F8bruary and Morch, which 281 young members ond their leaders attended. A further two days w8r8 held in October and November with 242 attending over both days. Young members took port 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 Zoologicol Society in 2025 to provide members with an opportunity to slegpover at Dartmoor Zoo. In May and July, 215 girls enjoyed a sleepover 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 300 girls visited the zoo for the day and comploted similar workshops. In March, 193 young members, leoders and their families had a fun filled doy at Scre9ch Owl Sanctuory & Animal Pork in Cofnwoll. One ot the region ambassadors delivered a presentation. Members and their families enjoyod meeting the animals and watching o flying display. The partnership with UK Parliament continued into 2025 with units registerin9 to take part in UK Parliament week in November. In July over 425 girls and their leaders from across the region enjoyed o visit to 'schools' doy. ot RIAT (Royal International Air Tattoo) at RAF Fairford in Gloucestershire. The RAF Charitable Trust provided free tickets for the girls and their leaders to take

part in some STEM 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 Chief Commissioner's team. Volunteers from Gloucestershire ond Wiltshire North manned the region stand on the Saturday and Sunday. Following on from the successful events at the STEAM museum in Swindon in 2024, a further event was held in March 2025 when118 young members attended. OLtr partnership with Wessex museums was lounched in May and a resource pack wos created filled with fun activities to enjoy 91ther at the museums or ot o unit meeting. The museums in the portnership are, Museum and Art Swindon, Wiltshire Museum, Salisbury Museum, Dorset Musgum and Art gallery, and Poole Museum. Events were held during the year at all the museums with 269 mgmbers attending across the five museums. The region partnered with Youth Fundoys in March to enoble 4,574 young members and their leaders to gxperience a fun-filled doy at LEGOLAND. In July the region held o successful event with UKSA on the Isle of Wight. The watersports weekend was enjoyed by 233 young members and leoders who took port in dinghy soiling, kayoking, paddleboarding and raft building. Activities in the evening included archery and crabbing. Opportunities for Rangers and Young Leaders Girlguiding peer educators are members aged14 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 2025 the peer educators continued their trainings online and face-to-foce with sessions on Think Resilien¢ Breaking Free, and Safe the World. The region currently has101 peer educators with 35 newly trained in 2025, and those members, with support from Girlguiding, ran 59 sgssions rgaching 955 girls and young women, from Brownies to adult leaders, across the region. In 2025, a total of 77 young women in South West England gained their Duke of Edinburgh (DofE) awards- 44 at Bronze level, 20 at Silver level and 13 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. 10

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 ot 5 sections. In 2025 the region had 40 candidates who startgd the award ond 13 who completed the award. •, A closed Facebook group was set up in 2022 for Ranger leoders and leaders who have Young Leoders in their unit. This continued in 2025 and currently has 357 members. The Facebook page is being used by the region to moke leaders aware of information and opportunities which orise at short notice and can then be torworded on to Rangers ond Young Leoders without delay. In 2024 0 new partnership with Stemettes was established, Student to Stemette Mentoring programme, ovoilable for those aged 15-25. This is a dedicated programme guiding young women towards a rewarding career in STEAM (Science, Technology, Engineering, Arts and Mothematics). In 2025 Stemettes held an event in Bristol in March for members aged 12-25 on the theme of Artificial Intelligence ond the different roles it plays in STEAM industries. Another event was held in Both in April for members oged 5-25 to enjoy interoctive STEAM activities, meet inspiring role models and try out different tgch tools. A group from Stemettes came to the region office for our open day in August and provided exciting STEAM sessions for our young members. The region held their second residential Youth Voice event, Empower, in November. 67 girls and young women attended to learn skills to help them use their voice and empower and inspire them to mak8 changes to thg issues they are passionate about. The event was held at Foxlease Park in Hampshire and region ambassador, Jenny, ran a workshop on 'how to make and deal with change,. Other workshops during the weekend focused on opportunities, transferable skills and your future; and party like a planet sover. England Rugby come along and ran sessions on how to deliver rugby octivities for young mombers. Stemettes were also ot the weekend ond ran sessions combining fun with hands-on learning in science, technology, art and dgsign. The Youth Voice and Participation teom expanded in 2025 creating a role to look after the new Spark network and a role to look after events. The Spark network was launched in May to empower youth voice and spork positive engagement in Girlguiding South West England. The spark network currently has 9 members across the region. International experiences World Thinking Day was celebrated in February by holdin9 a number of events, both virtual and in person, at various locations around the region, including over 1,100 members at Longleat in Wiltshire, around 600 n)embers took over the pier ot Weston-super-mare in Somerset, over 200 members came together in Jersey and around 1,000 members wrD Eryland

gothered in Portsmouth, Hampshire. Members took port in different activities based around the theme of'Look wide, and even when you think you are looking wide- look wider still,. The region holds annual s91ection weekends to find volunteer leoders and participants for the programme of international trips. The selection weekend for adults took place in April with 26 volunteers attending from around the region, and the selection weekend lor participants was held in July with 59 girls attending. Both weekends were successful and places were offered to leaders and participants for the international trips to Swoden Jamboree, Croatia and India in 2026. In 2025, 54 girls ottended region international trips in the Gombia, at Norjam jamboree and interrailing around Europe. Internatlonal Communlty Experlence (ICE) ICE is a Guiding programme that combines community action and international experiences to provide a challenging and purposeful opportunity for Guides oged 11-13. 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 ond leaders ond which will be open to the girls as they move onto Rangers when they reoch14. In April, 30 Guides ond 4 leaders travelled to Belgium ond hglped with weeding at the Commonwealth War Graves Commission and visited a care home where they supported residents making Easter baskets and peace cranes. Two ICE weekends ore held around the region in Septemberloctobar aach yeor and from the two week8nds Guides are selected for the final part of the ICE programme- th8 international experience, which is a 4-doy internotional trip. From the 39 Guides that ottended the two weekends in September, 24 were selected for the trip to Northern Ireland in April 2026. 12

Our plan to develop a rewarding volunteer experience in which we offer our volunteers a rewarding, flexible, fun and enjoyable experience in our region To provide a rewarding volunteor •xperlenc&, we wlll: Promote the range of roles and flexible opportunities open to volunteers. Provide o ronge of voried opportunities for volunteers to experience. Empower volunteers to have confidence in their roles and to broaden their volunteering experience through learning and developmant. Widen the ways we reward and recognise the contribution our volunteers make to the lives of girls ond young women. Take action to ensure the sustainability of our volunteer membership. Upcoming training Adult opportunities Once o leader has completed the Leader Development Programme, further opportunities for training and dev8lopmgnt are available. Examples include becoming a mgntor to new volunteers joining Girlguiding, walking or water quolifications and a 'going away with. quolification which ollows leoders to toke girls oway on residential events. 15 25 thcil 14 The role of commissioners is key to supportin9 and encouraging our volunteers to be inspirational leaders. The aim of the commissioner conference is to empower and inspire commission9rs 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 ot belonging. 15 Our region commission8rs' conference was held in October with 118 commissioners ottending. The theme of this year's conference was 'anything is possible" and commissioners hod the opportunity to attend several workshops and intgractive sessions. sSioners'c In 2025, 21 members from the Inspire networl18-30 yeor olds, embarked on a trip to India. They visited the Sangom World Centra and explored the Golden Triangle. 44hhin9 Is :lQ Training The region hos a team of 65 Girlguiding qualified troinars and 8 volunteers who are working on their Girlguiding Troiner 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 Foxleose Pork in Hompshire in November which was attended by 41 trainers and covered topics around the theme'wellbeing.. Young19ader training was held in Bristol and Salisbury ond171 young leaders aged14-18 attended, together with leaders who were supporting the young leaders. The training was fund8d by th8 13

Uniform Youth Fund gront which Girlguiding received from DCMS (Department for Culture, Media and Sport). Leader Development Programmg training s9ssions are held virtually in the evenings, 333 sessions were held on the tollowing topics, celebrating every member, effectlV8 communication for leaders, and introduction to managing unit accounts. Girlguiding South West England has continued to deliver safeguording training. A new sofer guiding troining progromme was launched in December 2024 to enable volunteers to do an 81garning which is divided into 4 topics. There is the option of undertaking a trainer-led session instead of th8 elearning, either as a webinar or face-to-foce. There ore 2 different levels of training, safer guiding and safer guiding basics, to ensure that all volunteers hove the appropriote troining for the role they hold in Guiding. During the year, 3,630 volunteers were trained in safer guiding and an odditionol166 volunteers were trained in safer guiding basics. A training plan is in place lor 2026 to ensure continugd compliance going forword. Additional online training sessions are held throughout th8 year to assist volunteers in their roles. These sessions are on Adjustment Plans, Honest Conversations, Handling Challenging Behaviour, Gift Aid, ond Doing Our Best. The region offers a programme of walking training wegkends each yoar, whlch can be for leisure walking or can lead to qualifications. This enables volunteer leaders to takg groups of girls and adults on walks with varying levels of difficulty and terrain. A Level 2 training and assessment and leisure weekend was held in September at the Dartmoor Activity Centre. A Level 3 taster walking Wggkend was h91d in the Brecon Beocons in Februory. Resources and badges A new version of the Swish upcycling resource was releosed for 2025 with different fashion upcycling challenges, hints and tips, and even more exciting upcycling ideas. Every challenge puts a spotlight on sustainability and is bosed around 5 themes of re-styling, re- working, re-gifting, researching, and discovering your unique Style. A bodgg is available on completion of the cha119nge. Following thg success of the Christmas badges in thg past, a Christmas badge was designed for 2025 with over12,000 sold in the 3 months before Christmas. Continuing on from 2023, the region designed and sold a Christmos bouble of which 86 had been sold by the end of the year. Christmas 2025 iv 14

The Stemettes Challenge 2025 resource pock was designed for every section and pocked with inspiring STEAM activities. The resource provides units with the flexibility to odopt octivities to their unique needs. STEMETfES Challenge The region portnered with England Rugby to inspire girls through non-contact rugby and related activities, emphosising fun, fitness ond inclusion. The exciting partnership came ahead of the Women's Rugby World Cup 2025 in England. Thank you to Girlguiding LaSER (London and South East region) for creating the resource and shoring it with the region. outhw he Uonation dile The Donation Dilemma challenge pack was creoted with volunteers, who ore speciolist nurses from NHS Blood and Tronsplont, to create an exciting challenge for all Girlguiding sections. The challenge pack explores how people can be helped through blood, organ and tissue donation, along with encouraging and highlighting why it is important to think obout our own values and beliefs. •lJ olrlguldlng South West Englortd.. Girlguiding South west Englund As part of the region's partnership with Wessex Museums an activity pack was created filled with fun octivities to be completed 8lth8r at the mus9ums or at a unit m8eting. Wessex Museums In July the region launched a refreshed Rustle, Bustle and Squeak resource which has been modernised in conjunction with the RSPB (Royal Society for the Protection ol Birds) and Queen's Guide volunteers. New activities hove been odded ond the content hos been made more relevant for today. A new badge has been developed for tho'champions for Nature. section which empowers members to use their voices and take action for nature. RSP• RSPB Sothh Wogt England SouthW8st England RSPB 15

Our plan to be more of an inclusive and impactful organisation in which we proudly celebrate the achievements of our members and actively engage within our communities to welcome girls, young women and potential volunteers To develop an inclusive and Impactlul orgunlsatlon, we wlll: Ensure our volunteers have the training, support and resources they need to be as inclusive and welcoming as possible. Welcome new members that reflect our local communities. Shout out about guiding and celebrating our orgonisotion. Showcase the impact our girls, young women and volunteers have within their communities. Promote the region inclusion team and the Girlguiding inclusion adviser networks to our membership. Membership growth and retentlon Our membership at the end of 2025 was 54,527 made up of Young Members, Adult Members and Recognised Volunteers. The total amount of those that pay the subscription is 53,003. Both figur85 have decreased from the end of 2024 with 56,147 total members at the end of December 2024 and 54,849 thot paid the subscription. At the end of 2025 there were14,451 Young Member registrations and of these10,437 were eligible to join. These figures ore for those who ore enquiring to become Young Members for the first time and do not includo those who are transferring units or moving sections. The girls and young women meet in groups- called units. At th8 end of the ygar there were 2,995 units; a loss of 67 units since 2024. Tha region office continued to moke the initiol contoct with adults wishing to volunteer in just under 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 intgrgSt8d in volunt98ring for. The information received was passed to local volunteer commissioners to follow up with informotion on opportunities available for each individual adult volunteer. The off ice handles enquiries from parents of girls who wefe woiting to join Girlguiding. In 2025 we continued with the region's new External Reach Strategy. It looked at key ways to raise the profile ol Girlguiding across the South West England region in order to grow our membership and thrive with opportunities ond portnerships. When planning a conference, activity, training or an evenL voluntegrs and staff consult the region inclusion checklist to ensure that those with additional needs would feel comfortable to attend. The checklist hos sections on venue, online events, website, ond catering. The region held a Growing Guiding skills day in Nov8mber which was attended by 87 members from across the region. The Chief Commissioner gove delegates an overview ot the region's position and ideas being developed to assist the region with membership growth and retention. We wer8 also pleased to welcome the national lead volunteer for Membership Growth & Retention to share the new Guidin9& In9 SOJI f SoglOT 16

notional Growth tool, that will be rolled out next yeor. The theme of the doy was'a welcoming culture,. Delegates attended workshops which focused on- How to start a new unit How to get parents and helpers more involved Handling waiting lists Top tips to support neurodivergent members Social medio training How to run effective recruitment events A warm welcome How to get the most out of yourteam How to deal with behaviour that challenges Fundraising and grants The Unit Support grant hos 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 2026. A Volunteer Welcome gront continues to help units welcome new leaders-in-training and unit helpers by assisting with the cost ol starting their voluntegr journey with Girlguiding. The grant can be used for either the cost of tha volunteers subscription, troining, or for uniformlmembers wear or a combinotion of the vorious costs. There have been 71 volunteer welcome grants awarded since I January 2025. The Starting a New Unit grant continued in 2025 and has helped provide support for essential items to help get more girls into Guiding. During the year, 9 new units have been helped as they began their journey by providing a number ol items including progromme and support resources, first aid kits, Guiding uniform for leaders, unit h8lpers ond young loaders, and training costs tor leoders to ottend relevant first aid and programme trainings. The new Uniformed Youth Fund reach grant was awarded to Girlguiding by the DCMS and started in April 2025 ond will run until 31 March 2026. The project must create more Guide and Ranger spaces, breakdown barriers to opportunity ond prioritise harder-to-reach communities and oreas. The region hos provided funds and support to10 new units and 23 existing units. Thanks and recognition 2025. Roadshows Saying 'Thonk You. to all Girlguiding volunteers is important. The region held 4 volunteer roadshows in 2025 to thank volunteers for everything that they do. The Cornwall roadshow was held at Screech Owl Sanctuary & Animal Park in March which 76 volunteers attended. In Moy the Somerset roodshow took place at Bishop's Palace & Gordens which 110 volunteers attended. The Dorset roodshow was held at Kingston Maurward in June which 17 Glrlguldi England

145 volunteers attended ond England Rugby ran sessions for the volunteers. In September, the Bristol and South Gloucestershire roadshow took place at Old Down Estate which 117 volunteers attended and England Rugby ron sessions for the volunteers. Region ambossodors ottended ond spoke ot a114 of the volunteer roodshows. Girlguiding and Girlguiding South West England offer a range of awards thot adult volunteers can be nominoted for to recognise whot they do for Girlguiding. In September a region event was held to celebrate the volunteers who had received various awards, including Queen's Guide oword, Gold Duke of Edinburgh's award, Gold peer educators award, Compass award and young adult leoder oword. Afternoon tèa was served and entertainment was provided by a magician and a talented young performance group from Hompshire North. ¥} The region awards include the Silv8r Oak Leaf, which can be gained by any adult who has given freely of their tim8 to promote and advance Guiding within the region, the Compass award, which is given to recognise the dedication of our members ot locol level ond 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 leaders aged 18 to 30 years and who hove done something special or something remarkable. In addition, the region hos o Thonks Bodge and o Chief Commissioner's Certificote, both of which ore aworded ot the discr8tion 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 hove recently joined Girlguiding as a member ond who hove completed either l yeor or 3 yeors. service.15, 25 ond 35 years, service badges are given out to members who have completed the appropriote number of years, service. During 2025 the following awards were made: 3 Guiding star 9 Region Silver Oak Leaf awards 18 Region Compass awards 5 Chief Commissioner's awords 4 Young Adult Leaders owards 594 Chief Commissioner l-year service aword 417 Chief Commissioner 3-year service award 151 Chief Commissioner15-year service award 78 Chief Commissioner 25-year service award 67 Chief Commissiongr 35-year service award 32 Girlguiding Hero award ExpIOTg 18

Our plan to get the basics right to make a sustainable organisation that is adaptable and able to achieve the delivery of our planned aims To create a sustalnable organlsatlon, we wlll: Be linanciolly vioble. Establish a sustainable region workforce and lead volunteer structure. Continue to develop good governance, efficient processes and ways of working at all levels. Support the Girlguiding organisational strotegy. Embody the Girlguiding values and respond to tha needs of our members. Flnance 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 thg online shop continug to supplement the region's income. A holiday adventure activity day was trialled in October holf term tor Rainbows, Brownies and Guides with 26 young memb9rs attending. The 12% activity days will be run during the school holidays and will cost £32 per member. .12314 A small stream of incom8 continues to bg ggnerated from easyfundraising referral fees and from18tting office spac8, car parking, and external evening bookings at the region off ice. Regular meetings are held with Notwest Bank, the region's bonkers, 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 t￿0 portfolios, the main portfolio has a medium to long term growth strotegy with o moderate risk profile, the second portfolio was set up for growth and income with a low risk profile. During tho second half of 2025 the second portfolio was incorporated into the main portfolio. To protect the ragion's assets against Iroud and loss there are vorious internal financial controls in plac8 to identify, prevent and managg risk such as 59gregation of duties, authorization levels, regular preporation and review of budgets and management accounts, and various regular reconciliations. The 2026 annual budget for the region was drawn up and approved by th8 trust89 board in July. The 2025 budget was reviewed throughout the year and updated where necessary. Management occounts, which incorporoted the budget figures and identified varionces, were reviewed throughout 2025 together with cash flow forecasts. 19

Processes, systems and staff The compliance committee holds a registgr of all property owned by the counties and islands with details of the ownership arrangements includin9 the expiry dates of any leases, whether the property is seporotely registered as a charity. whether property is held by the Guide Association or Scout Association Trust Corporotions, the use of the building ond insurance orrangements. The compliance committee continued to anolyse and review the 9uarterly reports on complaints and concerns that originate ot o 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 sofeguarding matters. The team also worked with Girlguiding on a number of disclosurgs during 2025. A totol of145 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 informotion disseminated to the counties and islands. In 2025 there were some staff changes in the communications team with the manager on maternity leavg for the ygar and another member of stoff returning from maternity leave in April. One member of the team left in September and in December a social media officer was appointed. li The amazing work carried out by the volunteers in Girlguiding South West England is ochiev8d in partnership with our dedicated staff team. Support Girlguiding South West England's headquarters building is a Grad911 Listed building in Solisbury. The building houses 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 held 2 open days to welcome members into the office tor o tour of the building and a chance to meet the region stoff, while completing activities with the team from Stemettes and browsing in the region shop. During 2025 Ranger sleepovers were offered at the region oftice. This ollows Rangers and their Igaders to sleepover at the region off ice for a 24 hour period at the weekend. There were10 Ranger sleepovers in 2025. 20

Plans for the future Plans Include: Exceptionol oxpariences for girls Mory Rose Experience days World Thinking Day 2026 ICE weekends for internotional trip in 2027 INTOPS for girls UK Parliament Week 2026 Wessex museums Tri-tostic event at 3 venues across the region Region roadshow in Devon for girls and their families Peer education training days Cityscapes Adventure Royal Internationol Air Tattoo - 'schools' day. Ranger sleepovers at region officg Cityscapes Adventur• • +Regkffl office Sleepover ' Rewarding volunteerexperience Growing Guiding skills day Region-led safer guiding training to ensure continuous complionce Virtual training sossions for leaders and commissioners Commission8r conference Pax Lodge volLtnteer weekend Try, Inspire and Qualify weekend Celebrotion event Silver Oak Leaf fellowship Region roadshows in Devon and Isle of Wight for volunteers Trustee training Adult INTOPS selection weekend A￿1￿1t￿efOrR andaduttvoluntB¢rs ICE selection day Tri-tastic Incluslve and impactlul Understanding the inclusion and diverslty focus areas and opportunities Developing communicotions to meet the needs of all our members The continuation of work to manage enquiries and lists of adults who wish to join Girl9uiding Foxleuse * 8l¢ton Park Colleg ¢owley Adventure Girlguiding South West England Support Continued development of website and events booking system. Working towards Cyber Essgntiols accreditation. CE Southwe 21

Objectives and activltles for tho public beneflt The trustee board confirms that it has taken due regard of the guidance contained in the Charity Commission's general guidance 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 consid8rations ara 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 chority faces. A detailed business recovery plan is in place ond will be implemented in tho evont of an incidont 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 thg 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 gxpenditure18vels within the sourcgs of income. The roview concluded thot to ollow Girlguiding South West England to continue to operote gfficiently ond to provide sufficient resarves for that continuance then the following reserves will be required.. Designated fund of £302,359 consists of £65,000 to cover costs of forthcoming events, £143,457 for maintenonce at st Ann's Manor, £24,072 to provide for training ond events, £43,686 for gront funding for trips and future trip fund £26,144. 2. General liquid reserves suff icient to cover one year's operating expenditure. This includes staff costs, office costs and utilities. The totol ol 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 2025 were £nil (2024.. £nil). Investment powers Th8 inv8stment POW8rs of Girlguiding South West England are as set out in the Royal Charter and Byelaws of The Guide Association. 22

Statement ot Trustees. res onsibilities The trustees of the charity (for the purposes of charity law) are rèsponsible for preparing the report of the trustees and the financiol statements in accordance with applicable low and United Kingdom Accounting Standards (United Kingdom Generolly Accepted Accounting Practice). Law applicable to charities in England and Wales requir65 the trusteas to pr6porè financial statements for eoch financial yeor which give o true and lair view of the state of affairs of Girlguiding South West Englond and of its finonciol octivities tor that period. In preparing these financial statements, th8 truste8s are requirod to: Select suitable accounting policies and then apply them consistently,. Makejudgoments ond estimates that ore reosonable and prudent,. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the tinoncial statements,. Prepare financial statements on the going concern bosis unless it is inappropriate to presume that Girlguiding South West England will continue in business. The trustees ore responsible for keeping proper occounting records which disclose with reasonable accuracy at any time the financial position of Girlguiding South West England ond 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 reasonablg St8PS for the prevention and detection of fraud and other irregularities. Flnanclol Statements For 2025 The annual finonciol statements for 2025 are annexed to this report and include a report by Girlguiding South West England's auditors, Fawcetts LLP, Chartergd Accountants and Statutory Auditors. Trustee Report The trustee report was approved by the trustee board ot its meeting on17 April 2026 and the Chief Commissioner was authorised to Slgn the report on behalf of the trustee board. Rachoal Tattum Chair Of The Trustee Board And Chief Commissioner 23

Report of the Trustees and Financial Statements for the year ended 31 December 2025 Charity registration number: England & Wales 305951 Report of the independent Auditors to the Members of The Guide Association-south West England Opinion We hove oudited the financial statements of the Guide Association - South West England for the y6ar gnded 31 December 2025 which comprise the Statement of Financiol 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 opplicoble low ond United Kingdom Accounting standards, including Financial Reporting standard 102 Thg Finonciol Reporting standard applicab19 in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting PractlC8). In our opinion the financial statements.. give a true and fair view of the state of the chority's offoirs 0$ ot 31 Decembgr 2025, and of its incoming resources and opplication of resources for the year then 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. Basls for oplnlon We conducted our audit in accordance with Internationol Stondords on Auditing (UK) (ISAS (UK)) and applicable low. Our responsibilities under those standards are furthgr dgscribed in th8 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 finonciol statements in the UK, including the FRC'S Ethical Standord, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit ovidencg we have obtoined is suff icient and appropriate to provide a basis for our opinion. Conclusions relating to going concorn In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of occounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we hove 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 ot at least twelve months from when the finoncial stotements are authorised lor issue. Our responsibilities and the responsibilities of the trustees with respect to going concern ore described in the relevant sections of this report. 24

other Information The other information comprises the information included in the trustees annual report, other than the finonciol statements and our auditor's report thereon. The trustees are responsible for the other information contoined within the annual report. Our opinion on the financiol stotements 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 informotion is materially inconsistent with the financial statements or our knowledge obtained in tho course of th6 audit or otherwise appeors to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we ore 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 thot there is a material misstatement of this other information, we are required to report that fact. We hove nothing to report in this regard. Matters on whlch we are requlred to report by ex¢eption 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 statements,. or the charity has not kopt adequote accounting records,. or the financial statements are not in agreement with the accounting records and returns,. or we have not received oll the information and explanations we require for our audit. Responslbllltles ol Trustees As explained more fully in the trustees. responsibilities statement, the trustees are responsible for the preparation of financiol statements which give a true and fair view, and for such internol control os the trustees determine is necessary to enable the preparation of financial statements that are freo from material misstotement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue os o going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of occounting unless the trustees either intend to liquidate the charity or to cease operations, or hav8 no rgolistic alternativo but to do so. Auditor's responsibillties for the audit of the financial statomonts We have been appointed as auditor under section144 of the Chorities Act 2011 and report in accordance with regulations made under section 154 of thot Act. Our objectives ar8 to obtain reosonoble ossurance obout whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, ond to issue on auditor's report that includes our opinion. Reasonoble assurance is a high level of assuranco, but is not a guarantee thot on audit conducted in accordance with ISAS (UK) will always detect a moterial misstatement when it exists. Misstotements can arise from fraud or error and are considered material il, individually or in the 25

aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial stat8ments. Extent to whl¢h tho audit was consldered capable of detocting irrogularitios, 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 ond appropriate to provide a basis for our opinion. Identitying and assessing potential rlsks related to Irregularltle$ In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non compliance with laws ond 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,. ony matters we identified having obtained ond reviewed the company's documentation of their policies and procedures relating to.. identifying, evaluoting ond complying with laws and regulations and whether they were awore of any instances of non-compliance,. detecting and responding to the risks of fraud and whether they hove knowledge of any actual, suspected or alleged fraud,. the internal controls established to mitigate risks of fraud or non-compliancg with laws and regulations the matt8rs discussed among the audit engagement teom regording how and where fraud might occur in the linancial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities ond incentives that may exist within the organisotion for fraud ond identified the greatest potential for fraud in the following area.. revenue and resource recognition. In common with oll oudits under ISAS (UK), we are also required to perform specific procedures to respond to thg risk of management override. We hove olso obtoined an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those lows and regulotions that had a direct effect on the determination of moteriol amounts and disclosures in tho financiol stotements. The key lows and regulations we considered in this context included the UK Charities Act and related legislation. Audlt responso to rlsks Identlflod As a result of performing the above, we identified revenue and resource recognition a key oudit motter reloted to the potential risk of fraud. Our procedures to respond to risks identified included the following.. reviewing the financial stotement disclosures ond testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as hoving a direct effect on the financial statements,. enquiring of management concerning actual and potentiol litigation and claims,. performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud,. 26

reading minutes of meetings of those charged with governance and reviewing correspondence with HMRC and; in addrgssing 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 evoluoting the business rationale of any significant transactions thot are unusual or outsidg the normal course of businass. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not hove dotected 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 regulotions (irregularities) is from the events and tronsactions reflected in the financial statements, the less likely the inherently limited procedures rgquired by ouditing standards would identity it. In addition, as with any audit, there remoined a higher risk of non-detection of irregularities, as these moy involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Wg ar8 not r8sponsible for preventing non-compliance and cannot be expected to detect non-complionce with all laws and regulotions. A further description of our responsibilities for the audit of the financial stat8m8nts is locatad on tha Financial Reporting Council's website at.. www.frc.org.uklauditorsr9sponsibilities. This description forms part ot our auditor's report. We also communicated relevant identifigd 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 01 the Chorities (Accounts and Reports) Regulations 2008. Our audit work hcts been undertaken so that we might state to the chority's trustees those matters we are required to stote to them in an ouditor's report and for no other purpose. To the fullest extent permitted by law, wg 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.. Faweatts LLP. Chartered Accountants & Statutory Auditors Windover House, St Ann Street, Salisbury, spi 2DR Fawcetts LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. 27

The Guide Association- South West England operating as Girlguiding South West England statement of Financial Activities For the year ended 31 December 2025 2025 Total 2024 Total Income and expenditure Unrestricted Restricted Oe5i8nated Note INCOMEAND ENDOWMENTS FROM: Donations and legacies 2.826 103.414 106,240 196,538 Charitable activities 970.505 970.505 815,782 Other trading activities 87.826 87.826 85,632 Investment income 33.497 33.497 36.128 Total income 1.094.654 103,414 1,198,068 1,134,080 EXPENorruRE ON- Raisin8 funds 100,721 6,618 654 107.993 125,007 Charitable activities 931.331 132.977 42,315 1.106,623 1,117,617 Total expendStu 1.032.052 139.595 42.969 1.214,616 1.242.624 Net gainslllossesl on investments 29.805 29.805 46,799 NET INCOMEIIEXPENDITUREI 92.407 136.1811 142.9691 13.257 161.7451 Transfers between funds 141,3411 5,830 35,511 NET MOVEMENT IN FUNDS 51.066 130.3511 17.4581 13.257 161.74SI RECONCIUATION OF FUNDS: Total funds brought forward 1.659.345 84.243 309,817 2.053.405 2.115.150 TOTAL FUNDS CARRIEO FORWARD 1,710.411 53,892 302.359 2.066.662 2.053.405 CONTINUING OPERATIONS None of the Regional Association's activities wgrg acquired or discontinugd during the current and previous yeors. All gains and losses recognised in the year are included in the Statement of Financial Activities. 28

The Guide Association - South West England operating as Girlguiding South West England Balance Sheet As at 31 December 2025 IOZ5 2025 1024 1024 No Flxed assets Tangible fixed assets Investments io li 245,677 1.041.774 257,537 1.159.158 1,287,451 1,416,695 rreht assets Stock Debtofs Cash at bank and in hand 12 13 50,760 Z99,276 811,965 1.162.001 55.819 288,232 634,667 978,718 Total current •ss¢ts edho Amounts falli*8 du¢ within one year 14 1382.7901 1342,(Q81 Net ¢urrent a55et5 779.211 636.710 NEf ASSETS 2.066.662 2.053.405 Funds Restrirted lunds Unrestricted lunds.. Oesi8nated funds Othei charitablÈ funds 16 53.892 84.243 17 302.359 1.710.411 309,817 1,659,345 TOTAL CHARITY FUNDS 2.066.662 2.053.40S The financial statements were approved and authorised for issue by the Board of Trustees on a.-t I Il.(LL......E.-Lia.&...... ........................ and were signed on its behalt by: •LtyM R Tattum Chair of the Trustee Boord ond Chief Commissioner 29

The Guide Association- South West England operating as Girlguiding South West England Statement of Cash Flows For the year ended 31 December 2025 2025 2024 Note5 CASH FLOWS FROM OPERATING ACTIVITIES: Net cash provided byllused inl operating activities 30,632 156,2271 Cash flows from investing activities: Purchase of investments Sale proceeds of investments Purchase of tangible fixed assets 1175,9581 284.681 15231 1252.5551 465.666 Net cash provided by/lu5ed inl investing activities 108,200 213,111 CHANGE IN CASH AND CASH EQUIVALENTS FOR THE YEAR 138,832 156.884 Cash and cash equivalents brought forward 677,777 520.893 CASH AND CASH EQUIVALENTS CARRIED FORWARD AT31 DECEMBER 816.609 677.777 a) Rec¢n¢iliati¢n of net incomellexpenditurel to net cash flow from operatin8 activities 2025 2024 Net ineome/lexpenditurel for the year as per the Statement of Financial Activities Adjusted for.. Depreciatio unrealised18ainslllosses on investments Realised16ainsl/losses on disposal of investments Ilncreasel/deciease in stock Ilntreasel/decrease in debtors Increaselldecreasel in creditors 13,257 161,7451 12,383 124,4001 5,4051 5.059 111,0441 40.782 13,755 141.8561 14,9421 12.0861 177,1491 117,796 Net cash (used In)Iprovlded by operatin8 activities 30,632 156,2271 bl Analysis of cash and cash equivalents 2025 2024 Cash at bank and in hand Cash held as part of investment portfolio 811,965 4.644 816,609 634,667 43.110 677.777 30

The Guide Association - South West England Operating as Girlguiding South West England Notes to the Financial Statements For the year ended 31 December 2025 Aeeountlng pollcles The principal accounting policies adopted, judgements and kay sources of estimation uncertainty in the preparation of the finoncial statements are as follows: General informatlon and l>a$ls for preparatlon The charity constitutes a Public Benefit Entity as defined by FRS 102. The financlal statements have been prepared in occordonce with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to chorities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic ot Ireland (FRS102) (eff ective l January 2019)- (Charities SORP 2019 (FRS 102)), the Choritios Act 2011. The financial statements are prepared on o going concern basis under the historical cost convention, modified to include certain items ot fair volue. The financial statements ore prepared in Sterling (£) which is the functional currency of the charity. Golng concern The trustees have considered the financial position of the Charity and the expected future member numbers and confirm that th9 Charity remains a going concern. The finonciol stotements, therefore, continue to be prepared on a going concern basis under the historic convention, modified by the revaluotion of certoin investments. Ineomo All incoming resources are included in th8 Statement of Financial Activlties (SOFA) when the ctrority is legally entitled to the income ofter any performance conditions have been met, the amount can be meosured reliably and it is probable that the income will be received For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions ottached to the donation and this requires a level of performance before entitlement con be obtained then income is deferred until those conditions are fully met or the fulfilment of No omount is included in the financial statements for volunteer time in line with the SORP. Further détail is givan in the Trustees. Annuol Report. Income Irom trading activities includes income earned from fundraising avents and trading activities to roise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds ond is recognised when entitlement has occurred. 31

Expenditure All expenditure is included on an accruals basis and is recognised when there is a legal or constructiva obligation to pay for expenditure. All costs hove 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 Financlal Activlties (SOFA) in the year for which they are received. Grants payable are charged in the year in which the off er is conveyed to the recipient. Tanglble Ilxed assets 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 os intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residuol volue, ot eoch osset on o systematic basis over its expectgol useful lif8 as follows.. Land Freohold property Furniture and equipment not depreciated 2°A straight line 25% on reducing balancel25% straight line Sto¢k stock is valued at the lower ot cost ond net realisoble volue, after moking due allowance for obsolete ond slow moving items. Operating lease8 Rentals poid under operoting leases are charged on a time basis over the lease term. Ponslons Girlguiding South West England contribut8S to a defined contribution schgme managod through Scottish Widows in respect of certain employees. The charity also operates a stakeholder pension scheme lor other staff. Contributions payable for the year ore charged as part ol resources expended. Donations and fund aecounting 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 token to'restricted tunds, where these wishes are legolly binding on the Trustees. The Trustees moy sgt aside funds os being designated for particular purposes. These funds are shown as designated funds within the reserves. Debtors D8btors ore measured at their recoveroble amount. Creditors and provisions Creditors ond provisions are recognised where the Chority has o present obligation resulting from a past event that will probobly result in the tronsfer of funds to o third porty and the amount due to 32

settle the obligation con be meosured 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 instrum•nts 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. 2. Donations and l•gacios Total 2025 Total 2024 Unrestrlrted Restricted Designated Grants Oonations 103.414 103.414 2,826 193,454 3,084 2,826 2,826 103,414 106,240 196,538 3. Charltable Actlvltles Total 2025 Total 2024 Unrestrirted Restricted Designated Subscriptions Training International trips Event5 594,250 1,175 270.692 104,388 594,250 1,175 270,692 104,388 554.424 3,090 142,487 115,781 970,505 970,505 815.782 4. Other Trading Aetivitl•s Total 2025 Total 2024 Unrestricted Restrlcted Designated Rental income Trading sales 17,462 70,364 17.462 70,364 23.631 62.001 87,826 87,826 85,632 33

  1. Ralslng Funds Unrestricted Restrlcted Deslgnated Funds Funds Funds Total 2025 Total 2014 Troding expenses General merchandising costs Badge and resource costs Support costs 8,808 30,150 54,105 1,029 9,837 30,150 60,348 35,887 21,598 55,997 5,589 654 Investment manogement chorges 7.658 7,658 11,525 654 107 993 125 007

  2. Expendlture on Charltable Actlvitie8 Unrestricted Restricted Designated Funds Funds Funds Total 2025 Total 2024 Olrert Costs Grants payable Membership service cost5 Training International trips Events Ambassador Scheme Initiatives Support costs 68,685 4,180 9,815 36,426 ios,iii 4,180 12,643 267,920 167,087 6,553 543,129 141.751 9,812 15,046 135.898 231,057 11,259 572,794 2,828 267,920 167,087 6.553 486.943 50.297 5.889 931331 132 977 1 106 623 1 117 617 Grants are mode to individual Girlguiding members ond Girlguiding levels in the region. Support Costs Staff costs (note 91 Staff travel, training and recruitment Premises cost5 351,051 3.985 34,838 8,494 81,662 47,743 398,794 3,985 41,381 8,494 81,662 3,780 5,949 31,754 4,551 8,827 12,383 1,917 421,287 3,408 27,440 19,674 88,761 6.825 1,409 26,891 8,940 8,435 13,755 1,966 6,543 Insurance Administration costs Marketing Website expenses Non staff travel and subsistence costs Legal and professional fees Audit and accountancy fees Depreciation Bank charges 3,780 5,949 28,137 4,551 8,827 11,637 1,917 3,617 746 541,048 55,886 6,543 603,477 628,791 Support costs are allocated to each activity on a time spent bosis, with 10 /0 ollocated to raising funds, and 901. allocated to charitable activities. Membership service costs- The full cost of £4,180 (2024.. £5,810) was covered by grants received trom UYF (Uniformed Youth Funding). 34

  3. Expendlture Total 2025 Total 2024 Expenditure includes: Depreciation owned assets Auditor's remuneration - for audit for other services 12,383 8,827 13,755 8,435 Operating lease rentals 13,086 13,086

  4. Trustees None of thg trustees, nor persons connected with them, received ony remunerotion or other moterial benefits from the charity or any connected organisation. During th8 year, 9 trustees received trovelling and out-of-pocket expenses ot £5,983 (2024.. 10 - £4,431).

  5. Staff numbers and Remunoratlon 2025 2024 Wages and salaries Social security costs Employer's pension contributions 341,757 31,122 25,915 358,681 35,444 27,162 398,794 421,287 The average number of people employed. including part-time staff-. 2025 2024 13 14 The key personnel of the charity comprise the Executive Manoger, Finonce Monoger, and Communications Manager for whom total earnings were £122,189 (2024.. £139,148 lor the executive, finance and communications managers only No employees received total employment benefits of more than £60,000. 35

  6. Tunglble flxed a$set$ Freehold Property Furniture and Equipment Total Cost At l January 2025 Additions Disposals At 310ecember 2025 401,584 172.825 523 574,409 523 401,584 173,348 574,932 Depreclation At l January 2025 Charge for the year Eliminated on disposals At 31 December 2025 155,563 6.032 161,309 6,351 316,872 12,383 161,595 167.660 329,255 Net book value At 31 December 2025 239.989 5,688 245,677 At 31 December 2024 246,021 11,516 257,537

  7. Investment8 2025 2024 Movement in market value: Market value at l January Acquisitions at cost Disposals at carrying value Unrealised gains/llosses} on revaluation 1,116,048 175.958 (279.2761 24,400 1,282,361 252,555 {460,7241 41,856 Market value at 31 December Cash held as part of portfolio 1,037,130 4,644 1,116,048 43,110 Total market value of investment5 1,041,774 1,159,158 Historical cost 894,087 1,081,842 Analysis of investments: UK equities Overseas equities Investment bonds and other investment5 UK cash held as part of portfolio 867,065 890,196 170,065 4,644 1,041,774 225,852 43,110 1,159,158 36

  8. Stocks 2025 2024 Stock for resale 50,760 55.819

  9. Debtors 2025 2024 Other debtors Prepayments Accrued income 205,911 80,611 12,754 190,348 97,884 299.276 288,232

  10. Credltors: umounts due within one year 2025 2024 Trade creditors Taxation and Social Security Other creditors Accrued expenses 22,052 20 345,685 15,033 38,418 20 287,428 16,142 382,790 342,008 37

  11. operatlng lease ¢ommltment The total future minimum payments due under non-cancelloble operating leases are as follows.. 2025 2024 Equipment.. Less than l year Between 2 and 5 years Over 5 years 13,086 27,305 13,086 40,391 40,391 53.477

  12. Statement of funds- Restrietod funds Balance at l January 2025 Incomlng resources Outgoing resources Transfers tollfrom) Balance at 31 December 2025 Buchanan Opportunities Fund St Ann's Manor refurbishment Girlguiding Peer Education Sylvia Foster Legacy STEM grants External grant for trips UYF Funding Generation Green training Unit support Grant 15,8301 14301 5,830 12,526 1,737 9.079 12,598 3,976 3.827 500 40,000 12,096 1,737 9,079 8,315 3,976 18.189 500 14,2831 103,414 189,0521 140,0001 84.243 103.414 139 595 5,830 53,892 Purposo of rostrictod lund$: Buchanan opportunltles Fund - The fund is to be used ot the sole discretion of the Chief Commissioner of South West England for ttte benefit of particular projects. st Ann's Munor returbl$hment - The fund represents sponsorship monies received for the refurbishmgnt of the top floor of St Ann's Manor. Glrlguldlng Pear Educatlon grant- Grant to fund peer educotion training in the year. sylvla 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 resourceloctivity pock. External Grants for Trips - Grants received from The Lesli8 Séll Charitabla Trust and the Aviva Community Fund to go towords International Trips. VYF (Unllormed Youth Fundlng) The purpose ol this grant is to reduce waiting lists for guide and ranger units. 38

Generation Graon - The purpose of this fund is to support Volunteers, upskilling them and buildlng their confidence in running outdoor activities for the girls. Unit Support Orant - the purpose of the grant is to help girls experiencing financial insecurity with costs of guiding, to allow existing members to continue enjoying guiding experienc8S, to create more guiding opportunities in deprived areas where there is no presence, and to help struggling units stay opgn. 17. Statemenl of funds-deslgnuted Fund$ Balance at l January 2025 Transfers & investments gains/llossesl Balance at 31 December 2025 Incoming Resources resources expended Designated funds Baden-Powell International Fund Leadership & Training Fund Maintenance New Unit Grants Training Grant Reserve Large scale event5 Future trips fund Volunteer welcome 128,0611 19151 16,5431 13,0001 28.061 11,028 150,000 10,113 143,457 3,000 13,959 43,686 65,000 26,144 13,959 43,686 65,CNJO 26,144 14,4501 4,450 309,817 42,969 35,511 302,359 Purpose of designated funds: Baden-Powell International Fund- The purpose of this fund is for any form of internotionol travel or visit. Lèadership and Trainlng Fund- The purpose of the fund is to assist members ot Volunteer Leaders and Commissioners to apply for a grant towards th8 Cost of trainings and events. Malntenanc•- The purpose of this fund is to ollow for major maintenance work required on the building during 2018 onwards. Naw Units Grant8- Used to assist in the setting up of new units. Tralnlng- The purpose of the fund is to cover the cost of 8ssential training required in accordance with Girlguiding membership policy. Gmnt Reserve- The purpose of the fund is to provide grants for future trips that, previously, would hove been provided from outsid8 the organisation. Larg• Seale events- The purpose of this fund is to contribute towords the infrastructure costs ot providing large scala Region events. 39

Future trips- The purpose of this fund is for the provision for losses trom cancelled trips due to Covid-19. VolunteerWelcome- The purpose of this fund is to support naw volunt8ers joining units. Funds to be used towards the annual subscription fee, an item of uniform or supporting voluntagr training. 18. Comparatlvo $tatem•nl of funds Comparative statement of designated funds for the year ended 31 December 2024.. Balance at Transfers & l January investments 2024 gains/llossesl Balance at 31 December 2024 Incoming Resources resource5 expended Restricted fvnds Buchanan Opportunities Fund St Ann's Manor refurbishment Girlguidin8 Peer Education grant Sylvia Foster Legacy STEM grants External grant for trips Cost ot Living Grants UYF Funding Generation Green outdoor training Steam RA Eng Resources Unit Support Grant Adventure Fund 262 13,0111 14301 2.749 12,956 1,737 9,198 12,598 3.976 30,137 19,465 500 12,526 1.737 9,079 12,598 3,976 11191 138.4801 87,435 1103,0731 8,343 3,827 500 12,4301 2,430 40,000 64,607 40,000 164,6071 90,567 192,304 212,150 13.522 84.243 Designated funds: 8aden-Powell International Fund Leadership & Training Fund Maintenance Training Grant Reserve Large scale events Future trips fund Volunteer welcome New Units Grants 14.OS3 10.474 150,¢)00 13,959 43,686 65.000 26,144 705 123,6601 15961 9,607 I,Iso 11,028 150.000 13,959 43,686 65,(XJO 26,144 14,3001 13,7551 3,595 3,755 324.021 1,150 32.311 16,957 309,817 Unrestrirted funds 1,700,562 940,626 1998,1631 16,320 1,659,345 2 115 150 1 134 080 1242 624 2 053 405 40

  1. Analysls of net assets between funds The net assets are held for the various funds as follows Fixed assets Net current assets Investments Total Restricted funds Designated funds Unrestricted funds 53,892 302,359 422,960 779.211 53,892 302,359 1,710.411 2.066.662 245,677 245.677 1.041,774 1,041.774 Comparative analysis of net assets between funds for the year ended 31 December 2024: Fixed assets Investments Net current Total assets Restricted funds Designated funds Unrestricted funds 12.663 71,580 309,817 255,313 636 710 84,243 309,817 1,659,345 2 053 405 244,874 257 537 1.159, 158 1 159,158
  2. PENSION COMMITMENTS Girlguiding South West England contributes to a defined contribution scheme managed through Scottish Widows in respect of certain employees. The charity also operates a stakoholder pension schem8 for other staff. Contributions are charged as port of outgoing resources expended in the period in which they foll due ond amounted to £25,915 in the year (2024.. £27,162). Th8re were no prepaid or outstanding contributions at the balance sheet date.
  3. REIATED PARTY TRANSACTIONS The Guide Association operating as Girlguiding with its headquarters at 17-19 Buckingham Palace Road, London SWIW OPT. The Guide Association is an umbrello organisation to the Region. Girlguiding South West England is one of the six Regions ol England and with the three Countries of Scotland, Woles and Ulster (Northern Iréland) form Girlguiding. The Region Is established under th8 powors and bylows of the Royal Charter to administer Guiding in eoch orea. Countles, Dlvlslons. Dl$trl¢ts and Unlts Girlguiding South West England Region is organised into 16 county ond island oreos, each further subdivided into divisions, districts and units. Each countylisland, division, district and unit is responsible as o separate charity for their own finonces. 41