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

5. 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
6. 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

7. 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
8. 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).
9. 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

10. 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
11. 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

12. Stocks
2025
2024
Stock for resale
50,760
55.819
13. Debtors
2025
2024
Other debtors
Prepayments
Accrued income
205,911
80,611
12,754
190,348
97,884
299.276
288,232
14. 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

15. 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
16. 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

19. 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
20. 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.
21. 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