OpenCharities

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

2024-12-31-accounts

Annual report and financial statements For the year ended 31 December 2024

3

2

Girlguiding is the UK’s largest youth organisation dedicated completely to girls.

We’re 300,000 girls between 4 and 18 who come together to laugh, learn and have adventures. We’re 23,000 groups in communities across the UK. And we’re 80,000 volunteers who make guiding happen by giving their time, talents and enthusiasm.

We’re working to shape an equal world where all girls can be happy, safe and fulfil their potential.

Girls thrive in Girlguiding. They can be themselves and feel at home in our relaxed and welcoming all-girl spaces. They have fun and try new things, without so many of the pressures girls face in today’s world. They’re up to 28% more confident than girls in the UK on average, and more likely to have done something good for their local community or the environment.

Powered by our inspiring volunteers, we help all girls know they can do anything. We’re Girlguiding.

5

4

Home

Contents

6 Foreword from Chair of the Board of Trustees

Girlguiding’s vital statistics 2024

36 Structural information

We work with: 9 countries and regions in the UK

40 Statement of the Trustees’ responsibilities

41 Notes

64 Consolidated statement of financial activities

We’re made up of: 23,000 groups in communities

We give experiences to: 300,000 girls and young women in Rainbows, Brownies, Guides and Rangers

We’re proud to have: 80,000 volunteers who make guiding happen

At headquarters and trading we have: 273

staff members

6

7

----- Start of picture text -----
Home
----- End of picture text -----

The Trustees of Girlguiding are pleased to present their report for 2024

Foreword from the

Chair of the Board of Trustees

2024 has been a year of delivery and hard work to improve girls’ and young women’s lives, from continuing to provide great girl-led experiences, to increasing their confidence and wellbeing, to using their voices to influence the Government. This year has been notable with achievements that bring us closer to our vision of an equal world, where all girls and young women can make a positive difference, be happy, safe and fulfil their potential. I am grateful for the unwavering support of our dedicated volunteers, generous funders and passionate Girlguiding members and staff.

We offer a welcoming, all-girl space Our research shows young members across all sections agree Girlguiding improves their confidence (82%) and wellbeing (78%)

Our Girls’ Attitudes Survey 2024 shows the pressures of being a girl are harder than they were ten years ago. Sexism, misogyny and loneliness are negatively impacting the confidence of girls as young as 7 years old. Our research shows only 1 in 4 girls feel very confident in their day-to-day lives and half of girls aged 7-21 feel anxious about their futures.

This is why charities like Girlguiding and the positive impact we have

with our offer, led and shaped by girls, are so vital. Our incredible volunteers help girls and young women be themselves, feel at home and welcomed. They make a real difference in girls’ lives, creating a space away from the everyday pressures that girls face. Girls in guiding are up to 28% more confident than the average in the UK. We let girls and young women know they can do anything, and that cannot be overstated.

From Girlguiding Impact and Experience Survey 2024[*]

9

8

Home

Giving girls a voice

Girls and young women deserve a seat at every table, especially when their futures are being discussed. Our Girls’ Attitudes Survey 2024 showed an alarming 77% of girls and young women aged 7-21 experienced online harm in the last year, while 1 in 3 girls and young women aged 11-21 say the cost-ofliving crisis has negatively affected their mental health and wellbeing. At Girlguiding, we’re a powerful collective voice – with girls and led by girls. We highlight social, economic and political problems, and bring them to the attention of decision makers. We campaign tirelessly and speak out on issues that affect girls and young women to improve their lives across the UK.

In 2024, we put girls and young women at the heart of decision making by working with them on our general election manifesto. We asked decision makers to take urgent action on topics girls and young women care about, from tackling fast fashion to prioritising mental health. Through our campaigns we give girls and young women a voice on the issues that matter to them most.

Improving services for our volunteers

We could not do any of this without our extraordinary volunteers. The time, expertise and passion our

volunteers dedicate to Girlguiding is inspiring, and in 2024 we focused on making sure their experience was more enjoyable and fulfilling. We know there is more to do and are committed to offering more flexible, efficient and appealing ways of volunteering, including updating our digital systems and processes. Girlguiding is needed now more than ever, but we must attract more volunteers, so we can offer more opportunities to girls in the future.

Making sure Girlguiding is here in the future

We are pleased that through 2024, and into 2025, we have a balanced budget for core activity, meaning our income is matching our outgoings, and we are currently in a stable position financially. The Board of Trustees for Girlguiding would not have achieved this without having made challenging decisions in the last few years to secure the long-term future of the organisation and its members. We regret these decisions have been difficult for some of the membership, however, as a charity, we must think carefully about where we put our limited charity funds. Making the decision in 2023 to sell the Girlguiding UK-owned activity centres has contributed to our being able to become financially sustainable going forward.

However, we must continue to ensure this doesn’t impact on our ability to provide adventurous experiences for girls and young women.

Two thirds of our core recurring income comes from our nearly 400,000 members. Despite several challenging factors, including the pandemic, a declining volunteer market and the cost-of-living crisis, our income and membership has broadly stabilised over the past year or so. However, costs in essential areas like risk management and safeguarding continue to rise.

We want to continue to be an affordable option for girls in the UK, and we have bold plans to ensure Girlguiding continues for another 100 years, including growing our membership and diversifying our income streams.

We continue to seek to sustainably grow our income from other sources, including making our investments work hard to generate valuable income, managing our money carefully, and partnering with other organisations.

What’s next?

As we move into 2025, we remain committed to our mission and vision. Working with volunteers, we will launch an updated strategy for 2025-2035, making our ambitions for the future bolder and clearer, so we can be here for more girls and young women. We will reshape our volunteer offer, focusing on flexibility, and aim to reach more girls in their communities.

Thank you to everyone who has helped us get this far. Special acknowledgement goes to Chief Executive Angela Salt who leaves Girlguiding this summer after six and a half years. We thank Angela for her leadership, dedication and significant achievements, and there is no doubt that she leaves Girlguiding in strong shape for the future. As we look ahead, we have much to be excited about. While there is still a way to go to an equal world, I know that by working with our incredible members, being supported by our generous partners and funders, and being led by girls, we can continue to have a positive impact on the lives of girls and young women.

Denise Wilson OBE

Chair of the Board of Trustees

10

11

----- Start of picture text -----
Home
----- End of picture text -----

2024: Our achievements

We stayed focused on the three priorities of Girlguiding’s strategy:

Creating exceptional experiences for girls Developing a rewarding volunteer experience Being inclusive and impactful

Over the next few pages, we’ll look at our achievements for each of the above, as well as how we’re becoming more sustainable.

12

Creating exceptional experiences for girls

13 Home ii F “$ "ane 7 87% of young i a i, oe members aged 14+ think Girlguiding makes : them feel good about _ ¥ \ “ ry ; . themselves[*]

Led by girls, for girls

We put girls’ voices at the heart of everything we do. From codesigning the new Girlguiding uniform to speaking out ahead of the general election, girls were heard loud and clear in 2024.

Our new young leader development programme launched in the summer, making it more rewarding for 14–18-year-olds to start their leadership journey. To make sure they looked the part, we celebrated International Women’s Day in February with an inspirational clothing range for all fearless and future leaders.

Amplify, our youth steering group, makes sure girls’ voices are being heard at the highest levels of our organisation. In 2024, members of Amplify supported the recruitment of staff and volunteers, presented their priorities for digital innovation in guiding, sat on our strategy panel, fed into the Girlguiding programme review and more.

*Taken from our Impact and Experience Survey 2024

15

14

Home

Giving girls opportunities

Powered by volunteers, in 2024 Girlguiding continued to provide girls with exceptional experiences, locally and nationally.

In March we had our first creator collective workshop, inducting 22 young members to become our very own guiding social influencers. The panel, aged 13-18, are supported to speak about topics they’re interested in and worked on a range of social projects including National Inclusion Week, Black History Month and our brand campaign. Across the year we had nine million views across TikTok and YouTube, helping us reach new audiences.

Girls attended two exclusive ODEON partnership opportunities. Inside Out 2 supported our work on mental health for girls, while more than 50,000 girls enjoyed Moana 2 at screenings across the country.

Girls also met industry experts at our Women in film event, hosted with ODEON. Key industry figures and journalists came together to speak about their experiences in entertainment and girls and young women had the chance to learn more about the industry.

In November, Girlguiding and Google partnered once again, this time to help girls learn how to use AI (artificial intelligence) tools. The activities we developed together gave girls an age-appropriate introduction to the technology, helping them understand AI and explore it safely. This helps girls and young women gain skills in the digital world and encourages them to pur ~~sue STEM subjects.~~

I’ve set sail from Motunui

We also launched a new money skills badge and activities in partnership with HSBC to teach financial literacy, empowering over 300,000 girls and young women aged between 4 and 18 to confidently manage money. Working together, HSBC UK and Girlguiding will also provide training for Girlguiding’s 80,000 volunteers, teaching transferable money skills that can be used to support the running of Girlguiding units, and in other areas of their lives.

Adventure is everywhere

We know how important it is to help girls take on challenges and grow in confidence. In 2024, 74% of girls at Girlguiding took part in an adventurous activity. Over half of girls stayed away from home and 77% explored nature.

Girlguiding used membership fees to help fund adventures happening on the ground. As part of our future fund, we distributed over £400,000 from our adventure fund to members and were excited to see it benefiting almost 50,000 girls and young women in many communities.

Thank you to Trefoil Guild, a group part of Girlguiding but with a separate constitution, for their local support and expertise across Girlguiding events. Nationally, we also appreciate everything they do to support leaders and girls, from new unit grants to helping fund international adventures.

16

17

----- Start of picture text -----
Home
----- End of picture text -----

We were grateful to receive a £40,000 grant from Gosling Foundation to fund travel and support accessible adventures. Whether it’s a local adventure or international experience, grants and travel bursaries make it possible for more girls to have adventures with their units.

We recruited an adventure and international youth panel, Pioneer, made up of young members who contribute ideas for the future. The launch of our new outdoor badges marked the occasion - trailblazer, stargazer, happy camper and nature walk. Alongside our adventure activities finder, we launched a digital adventure map with over 300 venues, to make it easier to find places for adventures.

Reaching more girls

We were delighted to welcome nearly 100,000 new girls to guiding in 2024.

Our national digital girl recruitment campaign ran for three months, raising brand awareness and showing what Girlguiding means to girls. It mainly targeted parents and carers and led to almost 23,000 girls signing up to join us.

Funded by Garfield Weston Foundation, we are running a project looking at new ways of guiding in marginalised and underrepresented areas. We’ve worked with over 30 community partners, reaching over

2,000 girls and young women and supporting them to try different ways of guiding.

National Citizen Service (NCS) are also funding girl-led work in Bradford, enabling girls aged 1617 to participate in 200 Girlguiding experiences, bringing the benefits of girl-only spaces to new audiences. Our Government funded project (Department for Environment, Food and Rural Affairs), Generation Green, helped almost 1,500 girls in deprivation access green spaces and connect to nature on day trips or residentials in 2024. We greatly appreciate all this vital funding to help us reach more girls.

We’re also grateful to the Government’s Department for Digital, Culture, Media and Sport for funding a project to allow more girls to join us from our waiting lists. This meant in 2024 we created over 3,000 spaces through new and reopened units, and by creating more space in existing units.

19

18

Home

Developing a rewarding volunteer experience

The top three words describing volunteering for Girlguiding were fun, rewarding and enjoyable[*]

Improving the volunteer experience

We simply could not exist without our volunteers’ passion, expertise and dedication to give girls amazing experiences.

But with a UK-wide decline in volunteers, and girl numbers rising at Girlguiding, there is increasing pressure on our existing volunteers. In 2024, we built on our work to make volunteering with us easier and more rewarding.

We would like to thank all our volunteers for everything they do for Girlguiding and girls. A special thank you to our most senior volunteers, the Chief Guide, Deputy Chief Guide and Assistant Chief Guide, and our Chief Commissioners, who lead the countries and regions that make up Girlguiding.

*Taken from our Impact and Experience Survey 2024

20

21

Home

Making processes more efficient

Improvements we made in 2024:

New Pre-filled risk safeguarding assessments training and updated compliance

Online consent forms

Updating our systems

Improvements we made in 2024:

Simplified login system

Introduced a New digital digital option service for for DBS checks volunteers in England and Wales

Easing costs

Improvements we made in 2024:

Distributed Unit Our adventure £300,000 of meeting funding funding to activities enabled 56,000 countries free to more girls to and regions download experience adventure in 147 events

More efficient processes

A challenge our volunteers face is the level of administrative tasks within the role. To tackle this, we made a number of changes to save time. These included creating online consent forms and pre-filled risk assessments which are quicker to complete. We also launched a new streamlined safeguarding training and simplified compliance procedures, improving the process while ensuring girls’ safety.

Updating our systems

Updating our technology helps make day-to-day guiding simpler and more efficient. In April we launched our simplified login system, removing the need for multiple logins on platforms and improving security online. Volunteers told us this change has made the biggest positive impact on their roles in 2024.

Later in the year, we introduced a digital option for disclosure and barring (DBS) checks in England and Wales, giving an alternative to meeting in person. 80% of volunteers are now choosing this digital option and it has reduced the identification verification process by 28 days, helping new volunteers join more quickly.

Easing costs

Volunteers told us they want the Girlguiding programme to cost less, so we made our unit meeting activities free to download. This helps units run activities at a lower cost and is more accessible.

To help units in need we distributed £300,000 of core funding to countries and regions in 2024. This funded everything from camp fees, uniforms and subscriptions - helping girls across the UK continue guiding.

Thanking our volunteers

We want to celebrate our volunteers and show them how valued they are.

In September 2024 we thanked hundreds of volunteers at Girlguiding Celebrates, an afternoon of glitz and glamour hosted at Leicester Square ODEON. Over 650 award winners and nominees received well-deserved recognition for the hours they’ve dedicated to volunteering. The event was a huge success with positive feedback from attendees:

‘ Thank you for making it a treasure of a day, I’m feeling totally valued in a lovely sincere way, it made my 54 years of service feel valued.’

Girlguiding volunteer

23

22

Home

’ The thing I love most about volunteering with guiding is that it can be what I want. We work as a team to make sure there are enough leaders to keep my unit open, but there are also other responsibilities, projects and committees that I could get involved with, depending on what interested me.’

Girlguiding volunteer

Working together

Volunteer insights and experiences are invaluable in shaping the future of Girlguiding. We’d like to thank everyone who contributed to key projects in 2024, including:

Our online termly calls are an opportunity for members to put their questions to senior staff and volunteers, as well as hear project updates. We also introduced support calls to allow members to learn specifically about new processes and ask questions.

Girlguiding Celebrates, an afternoon of glitz and glamour hosted at Leicester Square ODEON

In November, we held a conference

to bring together over 250 Girlguiding volunteers and staff from across the country. Over two days they joined workshops on strategy, leadership, and volunteering best practice. The event was a chance for adult members to share ideas for creating an equal world, and a training opportunity to build on their leadership skills.

Reaching new volunteers

We were pleased to welcome almost 10,000 new volunteers to Girlguiding in 2024.

We want to offer more flexible options to help people fit volunteering into their lives. In 2024 we’ve been working with volunteers to think creatively about showing the different ways you can volunteer and how we can adjust the roles.

Our national volunteer recruitment campaign focused on areas most ready to support new volunteers. Running from October to December, the digital campaign saw over 4,100 volunteers sign up. Locally, we also supported members to take part in the Big Help Out, giving resources and guidance on how to maximise the volunteering initiative.

24

25

Home

Being inclusive and impactful

Building an equal world

94% of young members feel welcomed at Girlguiding[*]

We want Girlguiding to be a place where everyone is welcome and free to be themselves, and where everyone shares a commitment to equity, diversity and inclusion.

We’re working to influence decision makers and create an equal world for girls and young women. In 2024 we took steps towards this with a number of our election manifesto asks being met. One ask was more representation of women in Parliament and as of July 2024 it’s the highest it has ever been with 263 women in the House of Commons, including two Ministers for Women and Equalities. We also called for mental health professionals in schools, and voting age being reduced to 16 years old – both of which we were pleased to see included in the new Government’s manifesto.

*Taken from our Impact and Experience Survey 2024

26

27

Home

Increasing public awareness

For Black History Month 2024, we focused on connecting with communities where we know we need to strengthen our reach. Girls explored our activities on Black, African and Caribbean culture created in collaboration with The Black Curriculum. Case studies of our members celebrating were covered in national and local press.

We believe it’s important to share the stories of our volunteers and young members with the world. So, we were proud to see national radio, TV and print media covering our inspiring members for Autism Acceptance Week and Disability Pride Month. For Mental Health Awareness Week and Trans Awareness Week, we released practical and supportive content to help members feel seen and welcome.

Our refreshed brand, launched in 2023, has increased positive perceptions of Girlguiding, with more people agreeing we have a unique offer and seeing us as a modern organisation. Since launch, we have also seen an increase in girl and volunteer enquiries and conversion rates, and wider awareness of Girlguiding and our positive effect on girls.

To build on this in 2024, we launched a brand campaign on International Day of the Girl, challenging gender stereotypes in AI. We were appreciative to receive almost £40,000 of gifted billboards from Ocean Outdoor, and overall, our brand was shown in over 4,000 locations across the UK. Together with paid digital marketing across social media and online, the campaign was seen around 18 million times and had a positive impact on recruitment.

55,000 co-creators

For the first time in 30 years, we are redesigning our whole uniform range to bring it in line with our new brand. Working with our design partner, HemingwayDesign, we are creating a more sustainable and inclusive design. A modern and consistent uniform will help us attract new members and show how all our Girlguiding sections are united by the same purpose.

We know how much our uniform matters to our members and are committed to making sure everyone feels happy, comfortable and confident when it launches in 2026. That’s why we wanted our members to co-design it with us, every step of the way. In 2024 55,000 girls and volunteers helped to co-design our new uniform, through design activities and workshops.

Screen from the brand campaign

28 29 Home A 1910s 1920s 1930-40 1950s 1960-70 1980s 1990-2000 2010s ~~hill lg~~ lg ~~kk~~ 7 3 4 s °° @2A +: | Al ) ,tT) R @ AA a ab as Go “Th mn pall ~~AM~~ kea_ Involving Girlguiding members a in the uniform design a Aug 2023 January to June 2024 June 2024 - June 2026 ~~ee So ce~~ What do members think Co-designing the uniform Getting ready for launch about the current uniform?

2024

Surveyed

17,000 responses (leaders, girls)

Commissioners call Member calls Out and about Digital uniform hub Social media

We heard from nearly 55,000 members in response to our uniform redesign activities!

Focus groups and expert panel – gathering thoughts on inclusive designs

Finalising designs and making tweaks

2025

Uniform goes into production

2026

Launch year!

Uniform illustrations © Lisa Edwards, Girlguiding Cymru

30

31

Home

HRH The Duchess of Edinburgh meets Girlguiding members

Media coverage helps us reach more communities across the UK, and our ambassadors campaign alongside us on the issues girls face. In 2024 we were pleased to announce gold medalist Paralympic rower Ellen Buttrick as an ambassador, and in October we were delighted to announce HRH The Duchess of Edinburgh as our Patron. These role models are passionate advocates for helping to empower girls and young women.

In her first engagement, HRH The Duchess of Edinburgh joined 100 members at an event where they contacted the International Space Station to speak to astronaut, Sunita Williams. Both the announcement and event had significant media coverage, with

over 170 pieces across national and regional publications. Overall, in 2024 Girlguiding was included in almost 4,000 pieces of coverage, showcasing the amazing things our members do.

Girls making change

We campaign and give a voice to girls to speak on the issues that matter to them most. In 2024, Girlguiding met with over 150 MPs and hosted two Parliament events.

In May, 50 Girlguiding members of all ages headed to Parliament to launch Girlguiding’s manifesto, ‘For all girls’ ahead of the UK general election. Developed in collaboration with girls and young women, our manifesto called on decision makers to act on four key areas:

Later in the year our Girlguiding advocate panel represented us at the Labour, Liberal Democrat and Conservative party conferences, and on a separate occasion met with the youth minister to discuss girls’ safety. The advocates are a group of young members who

os ite

speak up for change in girls’ lives. In 2024, we celebrated 15 years of the panel and thanked them for raising their voices on behalf of all girls and young women in the UK.

Our second Parliament event was the launch of our Girls’ Attitudes Survey, on International Day of the Girl. Advocates and Brownies spoke to over 100 MPs about the findings of our annual flagship research, which highlighted that sadly girls as young as seven are feeling pressure to look and behave a certain way. We need change for girls and young women, and increasing our presence amongst key decision makers helps us make sure their voices are heard.

Advocate panel 2024

32

33

Home

Making Girlguiding sustainable for the future

Remaining financially secure

We were glad in 2024 to have a balanced budget for our core funds, which has continued into 2025. This is in part due to the sale of the activity centres previously owned by Girlguiding UK, and their associated costs.

In April 2024, we announced that Blackland Farm activity centre will open under new ownership – an adventure operator led by a local group with well-established links to both Blackland Farm and the area. In November, we announced that Foxlease activity centre will be opening under the ownership and management of Foxie’s Future, a local charity committed to preserving Foxlease’s legacy.

Net proceeds from the sale of the activity centres, after deducting costs relating to their closure, go into a special designated future fund for the benefit of all our members – for adventure, including grants; for the future of Girlguiding, including our digital infrastructure; and for Girlguiding activities, such as preserving our precious memories and artefacts in our archives.

Core recurring income from members: subscriptions and trading - £18.9m (70%)

Core recurring income from other sources £8.1m (30%)

When people buy directly from us all profits go back into Girlguiding. We were happy to see our Girlguiding shop do well in 2024, with a total turnover of £7.9 million and profit of £1.9 million. We processed over 150,000 orders in the year and sold over three million badges to girls and volunteers.

Girlguiding is a membership organisation, and subscription fees help fund guiding around the UK. The current process has been running for a while, so we’re reviewing how we collect and distribute subscriptions, to make it as efficient and inclusive as possible.

We were pleased in 2024 to successfully complete the early repayment of our businessinterruption banking loans taken out in the early years of the Covid pandemic.

Girls celebrate 10 years of support from players of People’s Postcode Lottery

Looking forward, we aim to grow and diversify our income in several strategic ways, including stabilise and strengthen our core membership numbers, sustain turnover and profitability from trading, and expand our income generation.

A huge thank you to our funders and partners for their support in 2024, especially players of People’s Postcode Lottery (PPL) and the Pears Foundation, who have both been supporting us for 10 years. PPL has raised over £20 million for Girlguiding and we are grateful for this vital funding, which means we can do more for girls and young women across the country. The Pears Foundation have championed various important projects across Girlguiding, and as partners in our mission, their ongoing support is so appreciated. Also, a huge thank you to Google, HSBC and PGL for supporting us this year and providing amazing activities for girls and young women to learn, grow and have adventures.

Evolving and transforming

We approved an updated and ambitious new strategy for Girlguiding in 2024. We heard from nearly 1,000 members about what we should be doing to build an equal world for girls and young women, and what they think is distinctive about Girlguiding. The new strategy will be launched in 2025 and outlines our plans for the next 10 years.

34

35

Home

We want to do everything we can to help create a safer world for girls to thrive in. As part of this, we have a duty to actively reduce our impact on the environment and address climate change. Many local guiding areas are already doing brilliant work with their own initiatives and now, we’re bringing all this work together with our environmental sustainability strategy, launched on Earth Day 2024. We’re making commitments for the future of Girlguiding – including more sustainable ecoguiding and cutting our carbon emissions by 50% by 2040.

We’re also exploring how we can use technology to deliver the best possible guiding experience for girls. In 2024 we’ve been laying the foundations of this project, gathering information and speaking to members, girls, parents and carers and volunteers to ensure we’re focusing on their needs. At the end of 2024, we launched a pilot version of a new digital service for volunteers, which they will evaluate to help further projects. As time goes on, the improvements we make will help us deliver even more incredible experiences in guiding.

In 2024 we made the decision for Girlguiding activities in British Overseas Territories to stay as part of Girlguiding, integrating into Girlguiding North West England. They will be governed by senior volunteers and staff in the region.

----- Start of picture text -----
Young membership figures
300,000
250,000
Jul 2021 Jan 2022 Jul 2022 Jan 2023 Jul 2023 Jan 2024 Jul 2024
Last four years
Number of young members
----- End of picture text -----

Looking ahead

are high. With partners in Girlguiding’s countries and regions, we’re working on our adventure offer, to give exciting opportunities to girls in 2025 and beyond. By the end of 2025 we want more girls asking about and benefitting from Girlguiding experiences, new volunteers interested in and joining guiding, and greater recognition and visibility for who we are and what we do. Together, we’re working towards a world where every girl feels empowered, confident, and valued. And our energy and passion for an equal world is what drives our mission forward.

2025 promises to be another big year for Girlguiding.

We’ll be continuing our work to simplify and improve the volunteer experience, with members, for members. This includes our important work to improve processes and systems and introducing a recruitment tool to make it easier for volunteers to bring new people into guiding.

We know that guiding offers girls a girl-led, fun and welcoming space in a time when pressures

36

37

Home

Structural information

Governing document and constitution

The Board established a Board Standing Committee in 2020, tasked with coordinating and implementing urgent decisions required between board meetings where necessary.

The Guide Association is incorporated by Royal Charter and is registered as a charity (charity registration number 306016, OSCR registration number SC038436). The headquarters is at 17-19 Buckingham Palace Road, London SW1W 0PT and a Board of Trustees leads and monitors the Association’s affairs. The Association uses the operating name ‘Girlguiding’. The constitution of Girlguiding’s Council and the Board of Trustees, and the exercise of powers by the Council and Trustees, are set out in the byelaws to the Royal Charter.

Organisation structure

Girlguiding in the UK is made up of charities and unincorporated associations, organised into geographical areas. This allows us to provide support, lines of two-way communication and opportunities for young members, leaders and commissioners (volunteer managers) to make decisions and take responsibility.

Each of the nine countries and regions (listed below) has a voluntary position of Chief Commissioner, appointed by the Chief Guide:

The Board of Trustees has the following sub-committees: Audit and Risk, Finance, Nominations and Governance, and Remuneration. It also has a Board Standing Committee (see below). Terms of reference for each subcommittee explain their roles and responsibilities, their decisionmaking remit, and the requirements for them to exercise scrutiny and make recommendations to the Board. The decision-making framework for both the subcommittees and the Chief Executive and senior staff is laid out in the scheme of delegated authority, which the Board of Trustees reviews on a triennial basis.

Each Chief Commissioner leads, or is supported to lead, a Board

of Trustees, which is appointed according to the country or region’s constitution and is responsible for the administration of guiding in that country or region.

In 2024, British Girlguiding Overseas (BGO) closed in the Middle East, Asia, Africa and Europe, and operations in the Overseas Territories moved under the oversight of the North-West region of England.

This decision does not affect international trips for girls who live and are part of units in the UK. We remain committed to providing more opportunities for all girls to feel and be part of our worldwide sisterhood of guiding – from learning about different countries and cultures, to being connected to girls in other countries and feeling part of the World Association of Girl Guides and Girl Scouts (WAGGGS) movement.

Appointment and induction of Trustees

Trustees are appointed to the Association Board of Trustees according to the Royal Charter and byelaws. They’re recruited through a formal, open and transparent process and in line with the Charity Governance Code and appointed based on our skill requirements and our equity, diversity and inclusion objectives. The Chief Guide and Deputy Chief Guide are ex-officio

members of the Board, meaning they are there because of another role. They are appointed in line with a process agreed by Council. The Chair and other Trustees are appointed by the Board and serve for a maximum of two terms of three years.

We appointed our new Chair of the Board of Trustees in May 2024, following a thorough external selection process led by a panel consisting of Girlguiding Chief Guide, a Trustee from the Audit and Risk Committee, a member of the Nominations and Governance committee and Council member, a Girlguiding member and young Trustee and an external independent panel member. Key stakeholders including young members were also involved in the process.

A schedule of reviews is conducted for new and continuing Trustees, and reappointment is subject to completion of a satisfactory review. The Nominations and Governance Committee is involved in all appointments. This is to ensure a breadth of professional background and experience suitable to direct the charity’s affairs.

There are established procedures for each Trustee’s induction to ensure they’re aware of the responsibilities of a Trustee and the ways of working within the charity. There is a rolling programme of

38

39

Home

training and development for Trustees and the Board. All Trustees take part in regular group Trustee training sessions. Trustees are also invited, where required, to attend specialist one-off training sessions on aspects of their role offered by sector training organisations.

The Board of Trustees of the charity (who served during the financial year and/or in the period up to the approval of the report and accounts)

Chair of the Board of Trustees

Catherine Irwin MBE (until 30 April 2024)

Denise Wilson OBE (from 1 May 2024)

Chief Guide

Tracy Foster

Deputy Chief Guide Sally Kettle

Chair of the Finance Committee

and Treasurer

Elizabeth Dymond CBE (until 30 June 2025)

Abbie Wright Alison Hampton Amrita Aurora Deborah O’Neill Emma Blackburn Hannah Moran Jill McLaughlin Mary Agbesanwa Sue Parker-Tantush Supriya Sobti

In addition, the trustees were supported in 2024 by a number of independent members of sub-committees as follows:

Faye Brundell (Finance Committee)

Jo Heritage-Harris (Audit and Risk Committee)

Alison McLaughlin (Nominations and Governance Committee)

Alison McIver (Remuneration Committee)

Marsha Austin, Mark Barraclough, Abbie Coventry-Walsh, Lauren Mayo and Henry Swift (Trading Board).

The Guide Association’s key management personnel

Chief Executive Angela Salt OBE (until 30 June 2025)

Director of Communications,

Marketing and Fundraising Amanda Azeez

Director of Finance and Commercial Richard Antcliffe

Director of Membership Services Rachael Bayley

Director of People and Culture

Joanne Smithson (until 28 February 2025)

Director of People, Governance and Risk

Anne Baxendale (from 1 February 2025)

Director of Strategy, Technology and Transformation

Berenice Levenez

Professional advisers and

consultants

The primary professional advisers and consultants have been as follows:

Bankers

National Westminster Bank Plc, 169 Victoria Street, London SWE1 5BT

Fund managers

CCLA, Senator House, 85 Queen Victoria Street, London EC4V 4ET

Newton Investment Management Limited, BNY Mellon Centre, 160 Queen Victoria Street, London EC4V 4LA

Statutory external auditors

Moore Kingston Smith LLP, 6th Floor, 9 Appold Street, London EC2A 2AP

Internal auditors

Crowe LLP, 55 Ludgate Hill, London EC4M 7JW

Legal consultants

Bates Wells, 10 Queen Street Place, London EC4R 1BE

Principal place of business

17-19 Buckingham Palace Road London SW1W 0PT

40

41

Home

Statement of the Trustees’ responsibilities

The Board of Trustees is responsible for keeping proper accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the group and parent charity. They enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charities and Trustee Investment (Scotland) Act 2005, regulations 6 and 8 of the Charities Accounts (Scotland) regulations 2006 (as amended) and the regulations made in accordance. They are also responsible for safeguarding the assets of the group and parent charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for preparing the Trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the Board of Trustees to prepare financial statements for each financial year. They must give a true and fair view of the state of affairs of the group and parent charity, and of the incoming resources and application of resources of the group and parent charity for the year.

In preparing those financial statements the Trustees are required to:

The Board of Trustees is responsible for the maintenance and integrity of the financial information included on the charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements and other information included in annual reports may differ from legislation in other jurisdictions.

Notes .

The Guide Association and public benefit

‘Girlguiding’ is an operating name of The Guide Association which is incorporated/governed by Royal Charter and is a registered charity in both England and Wales (number 306016) and Scotland (SC038436).

The Trustees confirm that they have complied with their duty to have due regard to the Charity Commission’s guidance on public benefit when exercising any powers or duties to which the guidance is relevant.

Our charitable purpose

To promote the education of girls and young women to help them develop emotionally, mentally, physically and spiritually so they can make a positive contribution to their community and the wider world. It is also reflected clearly in Girlguiding’s vision and mission, which are a fresh expression of the charity’s purpose and direction.

Our vision

An equal world where all girls can make a positive difference, be happy, safe and fulfil their potential.

Our mission

Through fun, friendship, challenge and adventure we empower girls

to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community.

Our promise

Central to Girlguiding is the promise: every girl, young woman and volunteer joining the charity are invited to make the same promise. These are the words that express their undertaking to be the best that they can be through guiding, and to give back to their community through their involvement in the movement. This is a grassroots expression of the charity’s public benefit at work.

I promise that I will do my best, To be true to myself and develop my beliefs,

To serve the King and my community,

To help other people and to keep the (Brownie) Guide Law.

Public benefit in 2024

This report shows the framework the Trustees have adopted to maximise benefit to Girlguiding’s members, their communities and the world beyond. We’ve referred to the Charity Commission’s general guidance on public benefit in setting our strategic plan. Following the adoption of Girlguiding’s strategy in 2019, the Trustees consider how planned activities

43

42

Home

contribute to the aims and objectives against the following strategic priorities:

Environmental statement

Girlguiding seeks to create a culture in which environmental considerations are built into all policy decisions and business activities. Girlguiding is taking steps to reduce any negative impact of our activities on the environment.

Through our programme and advocacy, we offer girls opportunities to better understand environmental issues and make positive decisions to live more sustainably.

We also launched our environmental sustainability strategy in 2024:

Our ambition is to protect the planet in all our actions and decisions and to empower girls to participate and drive positive change in society and for their futures.

We will achieve this ambition by:

Risk statement

Girlguiding has a robust risk management framework to ensure that significant risks that may impact on the strategic objectives or the business plan are identified. They are then evaluated, and suitable mitigations are put in place to reduce to an acceptable level the likelihood and impact of the risk materialising. Risks are reviewed at least quarterly by risk owners to ensure they reflect the current risk environment, and any new and planned mitigations are identified. The Board agrees the risk appetite statements on an annual basis, which outlines the amount of risk Girlguiding is willing to seek or accept in pursuit of its strategic objectives.

The senior leadership team conducts analysis of the external factors each year to consider the

emerging risks to the organisation and how the impact can be mitigated. Prior to the Audit and Risk Committee meeting, a Risk Management Board comprising senior executives meets to: review and agree any proposed changes to the risk register, discuss emerging risks, approve the quarterly reports (data protection, safeguarding, compliance, insurance, cyber security) and review any new high-risk policies before they are recommended to the Audit and Risk Committee and Board.

The Board has delegated strategic oversight of the governance and management of risk to the Audit and Risk Committee, although they remain ultimately responsible for oversight of the identification and management of risk.

Girlguiding operates on a three lines of defence model, and our outsourced internal audit team continues to provide additional independent assurance to the executive team and Audit and Risk Committee on key organisational risks. In 2024 this included a review of governance of a significant digital change project, transformation, IT controls and assurance. An annual audit plan, based on the significant risks has been agreed for 2025 and includes key financial controls and safeguarding. Any actions and recommendations are reported to the Risk Management Board

and Audit and Risk Committee for oversight.

The Trustees consider that the principal risks the organisation faces and the plans to manage these are:

Girlguiding wants to ensure that we are able to respond quickly in the event of changes to the external environment. We are concerned about the continued impact of the cost-of-living crisis on our members and staff. The Girlguiding website provides information and guidance for parents about the grants available and support in their local area and we provided money to local units via our UK units in need grant. The cost-ofliving crisis remains a high priority for consideration in our work.

Girlguiding is also considering the risks and opportunities of artificial intelligence, and we have recently published a new AI policy. Each year the Senior Leadership Team conducts a PESTLE review to better understand the changes in society and the possible impacts on the organisation and how these can be mitigated.

• Cyber and information security:

45

44

Home

that our cyber security controls are robust. We have implemented mandatory cyber security training for all members of staff and conduct regular scenarios such as mock phishing attacks.

We work with our third party suppliers to regularly update our antivirus and antimalware software and have enhanced email resilience. We have

regular scheduled and essential security patches and have a new outsourced security monitoring contract to continually monitor our network for any suspicious activity. An outsourced IT supplier reports monthly on any new cyber security trends and responds appropriately to any new threats. A cyber insurance policy is procured annually and we are implementing the findings from an internal audit on our IT service which includes an IT security policy.

more flexible volunteering roles and implementing solutions to reduce the complexity of administrative and compliance tasks for volunteers.

A new mandatory training scheme called Safer Guiding has been released which includes safeguarding, safety, data protection and equity and inclusion as core topics and ensures our volunteers understand the roles and responsibilities for managing a safe unit and compliance is monitored. The Safer Guiding Board meets regularly to oversee safety in Girlguiding, and management information and risk indicators identify trends and further improvement work. The Board of Trustees reviews the health and safety policies each year and the Audit and Risk

Committee receive a quarterly progress update for the ongoing health and safety project. For staff and senior volunteers, we have an Employee Assistance Programme with access to professional guidance to support their wellbeing. We also provide training in mental health, first aid and resilience, and encourage staff to complete a wellbeing action plan, particularly after a period of sick leave.

• Complexity of the governance structure between Girlguiding UK and Girlguiding countries and regions: Girlguiding operates at a national, regional and local level which can result in a complex governance structure. Mitigation is sought through the implementation of a ways of working together agreement between Girlguiding UK and Girlguiding countries and regions. This outlines roles and responsibilities and ensures there is an alignment in our strategy and delivery of guiding. Improvements have been made with the introduction of the operational delivery group, and the operational leadership team, both of which involve senior volunteers and staff from across the network.

Serious incidents

Serious incidents are notified through a framework for reporting. Incidents are logged, scrutinised and assessed by senior staff and the Audit and Risk Committee for meeting the threshold for reporting to the Charity Commission and other relevant regulatory bodies. We have policies on safeguarding and whistleblowing (the latter covering a broad area including fraud and misconduct; antibullying and harassment; health, safety and welfare; and digital safeguarding).

Behind the reporting of all incidents lies a series of policies, frameworks and processes for notifying and managing incidents, depending on their nature. This includes having in place dedicated teams for managing safeguarding, compliance and complaints; mandatory training on key areas to include safeguarding; a case management system for all safeguarding incidents supported by the safeguarding team (and a safeguarding panel of experts to bring further scrutiny and advice to complex cases); a process for receiving disclosures, allegations and concerns; and a code of conduct for volunteers and staff.

46

47

Home

Organisational structure and decision making

The Board of Trustees has overall responsibility for the decisions of the Association. It has delegated its authority in specific areas to the Chief Executive and her senior managers, and to the following sub-committees of the Board, under an approved scheme of delegated authority and committee terms of reference:

and Chair of Audit and Risk Committee; has a remit to coordinate and implement urgent decisions required between board meetings where necessary.

There is also an operational leadership team and an operational delivery group, comprising senior volunteers and staff, who address key operational issues, lead and direct the delivery of guiding within countries and regions, and feed into the work of the sub-committees and Board.

Each Girlguiding country or region has an administrative office with a small number of professional staff. Girlguiding volunteers and countries and regions staff do not report to the Chief Executive, instead they report to various levels of leadership within their own organisational structure, depending on their specific roles and responsibilities.

Charity Governance Code

The Board of Trustees is committed to good governance and to its own and the charity’s continuous improvement in delivering its purpose most effectively for public benefit. It is clear about the charity’s aims and seeks to ensure that these are being delivered effectively and sustainably, keeping under review the Code’s recommended practice and seven principles of organisational

purpose: leadership; integrity; decision making; risk and control; board effectiveness; equity, diversity and inclusion; and openness and accountability.

The Board strives for best practice in accordance with the Charity Governance Code. Many of the measures it takes in achieving this are addressed in this report (for example Board effectiveness, including performance review, is addressed in the section on appointment, induction and review of Trustees; decision making, risk and control in the risk section; and equity, diversity and inclusion in the next section). As part of a revised Board performance review process implemented in 2020, an internal Board review is conducted annually, with a triennial external review scheduled for completion in 2025, to include a fresh selfassessment against the Code. The Board is committed to ongoing review of the Code principles.

Board diversity

The Board of Trustees recognises its

responsibility to champion equity, diversity and inclusion throughout Girlguiding as part of our goal to be an inclusive and impactful organisation. The Board’s equity, diversity and inclusion statement, which is published on our website, sets out how it seeks to fulfil this responsibility by:

All Trustees take part in mandatory inclusion and diversity training as part of their induction, including race equity training.

The Girlguiding equity, diversity and inclusion strategic plan was launched in 2021. The Board statement and objectives were reviewed in 2022 in line with the approved plan and with the 2020 update to the Charity Governance Code’s Equality, Diversity and Inclusion Principle. We launched phase two of the equity, diversity and inclusion plan in 2023, and built on these achievements in 2024.

In line with its commitment and focused objectives to build a more diverse board, the Trustee recruitment process was modified to attract and recruit a more diverse pool of candidates including young people, people of colour, LGBTQ+ people and people of minority faiths or no faith.

49

48

Home

Volunteers

The Association is grateful for the skills and support of our volunteers across the countries and regions in which Girlguiding operates, who give their time and energy to help our young members achieve their potential, make a difference and be their best.

Setting pay at Girlguiding

As a good employer, every three years Girlguiding undertakes a review of its salary and benefits structure and package, evaluating all jobs – including that of the Chief Executive and senior staff – and benchmarking with charity sector salary and benefits data. Our latest major review took place in 2024 and the results, with oversight from our Trustee Remuneration Committee, were implemented in 2024 and Q1 2025.

Our policy and salary structure means we do not negotiate salaries, so pay is equal and transparent across our organisation. Girlguiding is a median payer in the charity sector. We review annual charity sector salary data, in order to maximise the potential of our package to attract and retain staff with the right skills and experience. We do this with due regard to budget, transparency and equity. In 2024, we implemented an increase in salary for staff, which gave a

higher-percentage increase to the lowest paying grades, continuing to align our salaries to the Real Living Wage.

Girlguiding is passionate about helping to build a society where all girls have equal opportunities to fulfil their potential. We believe tackling differences in pay between people of different ethnicities (the ‘Ethnicity Pay Gap’) is an important step towards this.

With this in mind, we were pleased to publish our fifth Ethnicity Pay Gap. While ethnicity pay gap reporting is not a legal requirement for UK employers, we see it as a key part of our commitment to equity, diversity and inclusion. Our Ethnicity Pay Gap is available to find on our website from summer 2025.

We also shared our annual gender pay gap – which shows that Girlguiding has a gender pay gap at the mean of 15.8% in favour of men employees, £4.34 hourly pay difference.

A key reason for this is at the end of 2023 Girlguiding closed its 5 activity centres, and the workforce there included more men compared to other parts of the organisation, specifically in the lower 25% (quartile) of earners. Now, that quartile is made up overwhelmingly of women, and women make up a greater proportion of the workforce than before (85% compared with 78.6% in 2023).

Also, while the vast majority (over 70%) of higher earners at Girlguiding are women, most of the roles high-earning men hold attract a market premium. Only a minority of the roles high-earning women hold attract this.

The vast majority of our top 25% of earners are women (47 women compared to 19 men).

Fundraising statement

At Girlguiding we want to help more girls to learn new skills, make friends, have adventures and grow in confidence. We simply wouldn’t be able to do this without the commitment of our valued supporters. When you give to Girlguiding you’re making a big difference to the lives of girls and young women.

We’re committed to responsible fundraising practices. We follow the Fundraising Code of Practice, we’re registered with the Fundraising Regulator and we have signed up to the Fundraising Promise, which means our fundraising activity will always be legal, open, honest and respectful.

At Girlguiding we make all reasonable efforts to ensure the ongoing compliance of third parties with the Fundraising Code of Practice and the law. The work we do with commercial participants is governed by a contract, which sets out the

obligations of the parties involved. Similarly, all work with agencies that process responses to campaigns, print campaigns and mail out campaigns on our behalf is governed by a contract.

Telephone fundraising at Girlguiding is a way to update supporters on our work and raise funds. Since 2023, any calls we make to potential supporters have been handled by QTS Fundraising, a UK charity agency or our internal fundraising team. Costs go towards supporting Girlguiding, with QTS only getting paid after completing a call. The telephone fundraisers are well trained, receive continuous support, and have regular debriefs for effective representation. Every call is recorded for quality, with recordings kept for one year. We do not currently carry out door-todoor or street fundraising.

We take our responsibility towards our donors very seriously. We aim to provide a positive experience and deliver meaningful and personalised communication to them. We strongly believe that no one should ever feel pressured into giving, and we take steps to ensure that the vulnerable are protected. We will not contact anyone unless they have requested or consented to receiving fundraising communications. Donors can opt out of receiving fundraising or any other communications at any time. We will never sell, swap or share their data.

50

51

Home

It’s our aim for all those donating to Girlguiding to have an extremely positive experience. However, we recognise that there may be times when supporters are not happy with their experience. In 2024 we received no complaints from donors and supporters. However, when we do receive them, we are committed to investigating complaints and resolving them swiftly. If anyone is unsatisfied with their experience, we would like to hear about it, feedback enables us to improve our fundraising service.

Girlguiding would like to thank the following partners for their generous support in 2024:

We would also like to thank the following supporters:

The supporters who generously left a gift to Girlguiding in their will, whether to national Girlguiding or local, we are extremely grateful.

The families and friends who supported us in memory of a loved one.

Everyone who gave their time and energy to raise money for Girlguiding in sponsored events, including local fundraisers, international treks, physical challenges and running events, such as the London Marathon.

Regular givers who donate throughout the year, from individuals to trusts and foundations.

Our generous and loyal supporters who have kindly given donations and wish to remain anonymous.

53

52

Home

Review of financial position

The financial statements annexed to this report are those of the Association’s headquarters and reflect the activities it undertakes on behalf of the Association as a whole. Countries and regions, counties, divisions, districts and units are separate organisations and are responsible for their own finances.

The statement of financial activities

Total income and total expenditure for the year are detailed in the statement of financial activities, together with net gains or losses on investments. These are shown separately for the Association’s unrestricted funds, which may be used at the discretion of the Board of Trustees, and the Association’s restricted funds, which must be spent in accordance with the donors’ wishes.

Total expenditure allocated across the four strands of the strategy:

Creating exceptional experiences for girls: £8,021k (34%)

Developing a rewarding volunteer experience: £6,163k (26%)

Being inclusive and impactful: £4,322k (19%)

Sustainable and efficient organisation: £4,814k (21%)

54

55

Home

Overview of 2024

Our core general fund income and charitable expenditure both reduced in 2024, due to the closure of business of the training and activity centres in 2023. Supported by the realised gains on the oneoff sales of two of our activity centres, the net movement in funds for the year amounted to an overall surplus of £3.7 million (2023: £0.4 million surplus). This includes unrealised losses on our investments of £0.2 million (2023: gains of £0.8 million). £3.0 million in funds was raised by players of People’s Postcode Lottery and awarded through the Postcode Children Trust (2023: £3.1 million).

Total funds carried forward at 31 December 2024 amounted to £50.4 million (2023: £46.7 million), of which the vast majority is tied up in fixed assets and property, which were being used either operationally during the year to enable charitable activity, or are deriving an income that helps to keep the subscription levy as affordable as possible. The remaining UK-activity centres are being marketed for sale.

Income and expenditure

Income

Total income amounted to £34.2 million (2023: £30.2 million): an increase of 13%, caused primarily by the realised gains from the sale of two of the activity centres. The income from our subscriptions

increased by £1.0 million, and income from our investments increased by £0.3m.

Expenditure

Total expenditure was £30.3 million (2023: £30.7 million): a small decrease. Cost of raising funds was £7.0 million (2023: £5.8 million). Charitable expenditure was £23.3 million (2023: £24.9 million).

Balance sheet

Investment movements

Investment values decreased by £0.2 million in the year. (2023: gains of £0.8 million). This was mainly due to a reduction in the value of the investment property of £0.5m, offset by gains on equity investments of £0.3m.

Investment policy

Girlguiding holds two different types of investments: investment property and financial investments.

The Guide Association seeks to select investment managers who demonstrate a proactive environmental, social and governance (ESG) approach with particular emphasis on governance, supporting gender diversity and promoting development of women in leadership roles. The Guide Association will regularly review the overarching ethical approaches of fund managers of pooled funds to ensure they support or at least do not undermine the above proactive ESG approach.

Girlguiding’s investment objective is to preserve capital, in real terms, while providing liquidity for most eventualities and a source of capital for future growth opportunities. While equities are volatile year on year, over a five-year period they typically outperform inflation. Performance is benchmarked against (a) movements in the FTSE 100 index and (b) the fund’s own weighted combined benchmark.

While Girlguiding seeks to produce an acceptable level of financial return, this is always contained within an accepted pre-identified risk appetite. The key risk to longterm reserves is inflation, so assets are invested to mitigate its effects over the longer term. Capital volatility in the short-term is a feature of such investments, to be offset by greater average returns over the medium term and is therefore accepted.

The Association also holds financial investments as an important part of our reserves. Professional fund managers are used to manage the funds and their performance is reviewed regularly by the finance committee. Performance is benchmarked against appropriate performance indices. In total financial investments were valued at £8.9 million on 31 December 2024 (2023: £8.6m) following the unrealised investment gains of £0.3 million, and support our unrestricted general, and restricted funds.

The conversion of part of the headquarters building to an investment property in 2015 provides rental income which helps to fund day-to-day running costs and to fund strategically important revenue and capital projects in the future. As at the year-end, the investment property has been revalued to £26.5 million (2023: £27.0 million).

Tangible fixed assets

The Association holds various tangible fixed assets to support its activities. These are the

headquarters building, the trading service premises and the remaining activity centres. The sale of two of the activity centres during 2024 resulted in the net book value of tangible fixed assets being £4.4m at the year-end (2023: £6.2m).

Reserves

Free reserves represent the working capital of the Association, available to support short- and mediumterm objectives and to safeguard against unexpected decreases in income. Charity Commission guidance defines free reserves as income which becomes available to the charity and is to be expended at Trustees’ discretion in furtherance of any of the charity’s objectives, but is not yet spent, committed or designated. They exclude assets not freely available to spend on the charity’s purposes – its tangible and intangible fixed assets and the investment property, an asset let on a lease for long-term financial return.

56

57

Home

Funds – how our assets are deployed

----- Start of picture text -----
[Investment ] [Buildings & ]
property: equipment fund:
£26,500k £1,189k
[Fixed assets: ] [Transformation ]
£4,565k fund: £249k
[General fund – ] [Digital Futures ]
free reserves: fund: £320k
£11,141k
[Restricted funds: ]
[Future fund: ] £856k
£5,627k
----- End of picture text -----

The Finance Committee has

examined the needs and challenges faced by the Association in both the short and the medium-term along with relevant financial forecasts and has formulated a policy to meet those needs. This policy was recently reviewed, updated and approved by the Board of Trustees and requires target free reserves to be maintained at between £6 million and £10 million, of which around half

(i.e. between £3 million and £5 million) should be held in cash and deposits. The level of free reserves at the balance sheet date was £11.1 million: slightly ahead of the new policy requirement (2023: £10.7 million).

Girlguiding continues to face financial challenges in the current uncertain and volatile economic environment, and as it evolves its strategy.

Designated funds

The Association holds a number of designated funds, totalling £38.5 million (2023: £35.0 million). The specific uses of the funds and how they will meet our needs are detailed in note 20.

Financial statements for 2024

The annual financial statements for 2024 are annexed to this report and include a report by the Association’s auditors, Moore Kingston Smith LLP. The financial statements comply with current statutory requirements and with the requirements of the Association’s Royal Charter and were approved by the board of Trustees at its meeting on 10 June 2025. They are to be submitted to the Association’s annual general meeting for adoption.

Approval of the annual report and the financial statements

This report was approved by the Board of Trustees at its meeting on 10 June 2025 and the Chair of the Board of Trustees was authorised to sign the report. The Chair of the Board of Trustees and the Chair of the Finance Committee were authorised to sign the annual financial statements on its behalf.

Denise Wilson OBE

Chair of the Board of Trustees 10 June 2025

59

58

Home

Independent auditor’s report to the Trustees and members of the Guide Association

Opinion

including its income and expenditure, for the year then ended;

We have audited the financial statements of The Guide Association for the year ended 31 December 2024 which comprise the Group and Charity Statement of Financial Activities, the Group and Parent Charity Balance Sheets, the Group Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

accordance with the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 (as amended) and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs(UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial

In our opinion the financial statements:

statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating

to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The

trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and

60

61

Home

parent charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the trustees’ annual report.

We have nothing to report in respect of the following matters where the Charities Act 2011 or the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 40, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial

statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group and parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or parent charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under Section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs

(UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

63

62

Home

financial information of the

entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit report.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial

statements due to fraud; to

obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charity.

Our approach was as follows:

Use of our report

statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

This report is made solely to the charity’s members, as a body, in accordance with Chapter 3 of Part 8 of the Charities Act 2011 and to the charity’s trustees, as a body, in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charity’s members and trustees those matters which we are required to state to them in an auditor’s report addressed to them and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charity and charity’s members as a body, and the charity’s trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

• We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

• Based on this understanding, we designed specific appropriate audit procedures to identify instances of noncompliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

There are inherent limitations in the audit procedures described Andrew Stickland above. We are less likely to (Senior statutory auditor) become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions in the financial statements. Also, Date: 12 June 2025 the risk of not detecting a material misstatement due to fraud is higher 6th floor, 9 Appold Street, London than the risk of not detecting one EC2A 2AP resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

64

65

Home

Consolidated statement of financial activities

For the year ended 31 December 2024

Charity statement of financial activities

For the year ended 31 December 2024

Consolidated statement of fnancial activities
For the year ended 31 December 2024		 Charity statement of fnancial activities
For the year ended 31 December 2024
Notes
General
funds
£’000
Designated
funds
£’000
Restricted
funds
£’000
Total
2024
£’000
General
funds
£’000
Designated
funds
£’000
Restricted
funds
£’000
Total
2023
£’000
Income from:
Donations, legacies and
grants
2
263
3,041
1,465
4,769
696
3,394
771
4,861
Charitable activities:
Subscriptions
11,016
-
-
11,016
9,974
-
-
9,974
Training and activity
centres
50
-
-
50
4,429
-
-
4,429
Events
3
232
-
-
232
191
-
-
191
Trading activities
4
7,938
-
-
7,938
8,262
-
-
8,262
Investments
5
2,242
-
23
2,265
1,933
-
24
1,957
Other
6
727
40
-
767
558
-
-
558
Proft on sale of activity
centres
-
7,180
-
7,180
-
-
-
-
Total income
22,468
10, 261
1,488
34,217
26,043
3,394
795
30,232
Expenditure on:
Raising funds
7
6,960
15
-
6,975
5,784
17
-
5,801
Charitable activities
8
16,123
5,539
1,658
23,320
18,674
4,449
1,731
24,854
Total expenditure
23,083
5,554
1,658
30,295
24,458
4,466
1,731
30,655
Net income /
(expenditure)
beforegains / (losses)
(615)
4,707
(170)
3,922
1,585
(1,072)
(936)
(423)
Net gains / (losses)
on investments
13
309
(500)
33
(158)
528
200
61
789
Net income / (expenditure)
(306)
4,207
(137)
3,764
2,113
(872)
(875)
366
Transfers between funds
20
780
(780)
-
-
40
(40)
-
-		 Notes
General
funds
£’000
Designated
funds
£’000
Restricted
funds
£’000
Total
2024
£’000
General
funds
£’000
Designated
funds
£’000
Restricted
funds
£’000
Total
2023
£’000
Income from:
Donations, legacies and
grants
2
263
3,041
1,465
4,769
696
3,394
771
4,861
Charitable activities:
Subscriptions
11,016
-
-
11,016
9,974
-
-
9,974
Training & activity centres
50
-
-
50
4,429
-
-
4,429
Events
3
232
-
-
232
191
-
-
191
Investments
5
2,242
-
23
2,265
1,933
-
24
1,957
Other
6
179
40
-
219
151
-
-
151
Proft on sale of activity
centres
-
7,180
-
7,180
-
-
-
-
Donation from subsidiary
1,979
-
-
1,979
2,366
-
-
2,366
Total income
15,961
10,261
1,488
27,710
19,740
3,394
795
23,929
Expenditure on:
Raising funds
7
453
15
-
468
(615)
17
-
(598)
Charitable activities
16,123
5,539
1,658
23,320
18,770
4,449
1,731
24,950
Total expenditure
16,576
5,554
1,658
23,788
18,155
4,466
1,731
24,352
Net income / (expenditure)
beforegains / (losses)
(615)
4,707
(170)
3,922
1,585
(1,072)
(936)
(423)
Net gains / (losses)
on investments
13
309
(500)
33
(158)
528
200
61
789
Net income / (expenditure)
(306)
4,207
(137)
3,764
2,113
(872)
(875)
366
Transfers between funds
780
(780)
-
-
40
(40)
-
-
Net movement in funds
474
3,427
(137)
3,764
2,153
(912)
(875)
366
Reconciliation of funds:
Total funds brought forward
at 1 January2024
10,667
35,023
993
46,683
8,514
35,935
1,868
46,317
Net movement in funds
474
3,427
(137)
3,764
2,153
(912)
(875)
366
Reconciliation
of funds:
Total funds brought
forward at 1 January 2024
10,667
35,023
993
46,683
8,514
35,935
1,868
46,317
Total funds
carried forward
at 31 December 2024
11,141
38,450
856
50,447
10,667
35,023
993
46,683
Total funds carried forward
at 31 December 2024
11,141
38,450
856
50,447
10,667
35,023
993
46,683
All gains and losses recognised in the year are included in the statement of fnancial activities.
All amounts arise from continuing activities

All gains and losses recognised in the year are included in the statement of financial activities. All amounts arise from continuing activities.

The notes to the financial statements form part of these accounts.

All gains and losses recognised in the year are included in the statement of financial activities.

All amounts arise from continuing activities.

The notes to the financial statements form part of these accounts.

66

67

Home

Consolidated balance sheet

As at 31 December 2024

Consolidated balance sheet
As at 31 December 2024
2024 2023
Notes £’000
£’000		 £’000 £’000
Fixed assets
Intangible fixed assets
11
Tangible fixed assets
12
Investments - property
13a		 159
4,407
26,500		 310
6,189
27,000
Investments - listed
13b		 8,904 8,562
Current assets
Stocks
14		 39,970
1,431		 1,737 42,061
Debtors
15		 1,528 1,695
Short-term bank deposits
16		 10,953 6,762
Cash at bank and in hand 240 301
14,152 10,495
Current liabilities
Creditors due within oneyear
17		 (3,439) (4,673)
Net current assets 10,713 5,822
Long-term liabilities
Creditors due after one year
18		 - (975)
Provisions for liabilities and charges
19		 (236) (225)
Net assets 50,447 46,683
Unrestricted funds
Designated funds
20		 38,450 35,023
General funds
20		 11,141
49,591		 10,667 45,690
Restricted funds
21		 856 993
Total funds
22		 50,447 46,683

Approved and authorised by the Board of Trustees on 10 June 2025 and signed on their behalf by:

Denise Wilson OBE Chair of the Board of Trustees

Elizabeth Dymond CBE Chair of Finance Committee

The notes to the financial statements form part of these accounts.

Charity balance sheet

As at 31 December 2024

Charity balance sheet
As at 31 December 2024
2024 2023
Notes £’000
£’000
£’000		 £’000
Fixed assets
Intangible fixed assets 11 159 310
Tangible fixed assets 12 4,407 6,189
Investments - property 13a 26,500 27,000
Investments - listed 13b 8,904 8,562
Investments - subsidiary 13c 150 150
Current assets 40,120 42,211
Stocks 14 10
19
Debtors 15 3,932
2,942
Short-term bank deposits 16 9,057
4,963
Cash at bank and in hand 215
259
Current liabilities 13,214
8,183
Creditors due within one year 17 (2,651)
(3,486)
Net current assets 10,563 4,697
Long-term liabilities
Creditors due after one year 18 - -
Provisions for liabilities and charges 19 (236) (225)
Net assets 50,447 46,683
Unrestricted funds
Designated funds 20 38,450
35,023
General funds 20 11,141
10,667
49,591 45,690
Restricted funds 21 856 993
Total funds 22 50,447 46,683

Approved and authorised by the Board of Trustees on 10 June 2025 and signed on their behalf by:

Denise Wilson OBE Chair of the Board of Trustees

Elizabeth Dymond CBE Chair of Finance Committee

The notes to the financial statements form part of the accounts.

69

68

Home

Consolidated cash flow statement

For the year ended 31 December 2024


For the year ended 31 December 2024
Notes £’000 2024 £’000 2023
£’000 £’000
Cash fows from operating activities:
Net cash (used in) / provided by operating activities (1.) (5,413) 715
Cash fows from investing activities:
Investment income and interest received 2,265 1,910
Payments to acquire intangible fxed assets - (75)
Sale of tangible fxed assets 8,753 -
Sale of fxed asset investments - 34
Purchase of fxed asset investments - (1,000)
Cash fows from fnancing activities: 11,018 869
CBILS*loans repayments (see note 18) (1,475) (675)
(1,475) (675)
Change in cash and cash equivalents in theyear (2.) 4,130 909
2. Analysis of the balances of cash as
shown in the balance sheet		 2024
£’000		 Change in
year
£’000		 2023
£’000		 Change
in year
£’000		 2022
£’000
Cash at bank and in hand 240 (61) 301 (1) 302
Short term cash deposits 10,953 4,191 6,762 910 5,852
Total cash and cash equivalents 11,193 4,130 7,063 909 6,154
At 1 Other At 31
3. Net debt January
2024		 Cashfows non-cash
changes		 December
2024
Cash and cash equivalents
Cash at bank and in hand 301 (61) - 240
Short term cash deposits 6,762 4,191 - 10,953
Borrowings 7,063 4,130 - 11,193
Debt due within 1 year (500) 1,475 (975) -
Debt due after 1year (975) - 975 -
5,588 5,605 - 11,193

Notes to the cash flow statement

1. Reconciliation of net income/
expenditure to net cash fow
from operating activities		 £’000
2024
£’000		 £’000
2023
£’000
Net movement in funds for the year (as per the SoFA) 3,764 366
Adjustments for:
Losses / (Gains) on investments 158 (789)
Investment income (2,265) (1,957)
Amortisation charges 145 165
Depreciation charges 208 403
(Proft) / Loss on disposal of tangible fxed assets (7,180) 2
Loss / (Proft) on disposal of intangible fxed assets 7 -
Decrease in stocks 306 106
Decrease in debtors 167 1,308
(Decrease) / Increase in creditors andprovisions (723) 1,111
(9,177) 349
Net cash (used in) /provided by operating activities (5,413) 715

*Coronavirus Business Interruption Loan Scheme

70

71

Home

Notes to the financial statements

For the year ended 31 December 2024

These are the financial statements of the Association’s central organisation and reflect the activities it undertakes on behalf of the Association as a whole. Countries and regions, counties, divisions, districts and units are responsible as separate charities for their own finances. The principal accounting policies applied in the preparation of the financial statements are as follows:

(a) Basis of accounting

These financial statements have been prepared in accordance with ‘Accounting and Reporting by Charities’: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.

The financial statements are prepared in accordance with the historical cost convention except for the revaluation of certain fixed asset investments.

The Association constitutes a public benefit entity as defined by FRS102.

The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts are rounded to the nearest whole £1,000, except where otherwise stated.

Going concern

The trustees assess whether the use of going concern is appropriate ie whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of

a period of one year from the date of approval of the financial statements.

There are no material uncertainties about the Association’s ability to continue as a going concern.

Based on the above, the trustees have concluded that there is a reasonable expectation that the charitable group has adequate resources to continue in operational existence for the foreseeable future. The charitable group therefore continues to adopt the going concern basis in preparing its financial statements.

(b) Basis of consolidation

The consolidated financial statements include the results of the Association and its subsidiary, The Guide Association Trading Service Ltd. All activities are consolidated on a line-by-line basis in the Statement of Financial Activities (SOFA). Accordingly, the consolidated statement of financial activities reflects the income and expenditure of the group and not the Association as an individual entity.

(c) Fund accounting – unrestricted funds The Association’s unrestricted funds consist of funds which may be used for its purposes at its discretion. These comprise the general fund and various designated funds. The specific uses and needs to be met by the designated funds are detailed separately in note 20 to the financial statements.

(d) Fund accounting – restricted funds

The Association’s restricted funds consist of a number of different funds where the donor has imposed restrictions on their use which are legally binding. The accounting records separate those restricted funds

from the unrestricted funds of the

Association. A schedule of the movements on the various funds during the year is set out in note 21.

(e) Income

Income is recognised when there is evidence of entitlement, receipt is probable and the amount can be measured reliably. In particular:

Expenditure during the year is analysed into the categories required by the SORP:

(g) Investments

73

72

Home

(h) Depreciation and amortisation

Depreciation and amortisation is provided on all tangible and intangible fixed assets (except land) on a straight-line basis to write off the cost of those assets over their estimated useful lives. No depreciation is provided on investment properties. The principal rates of depreciation are:

Tangible fixed assets

Fittings – 5% to 20%

Intangible fixed assets

(i) Stocks

Stocks are valued at the lower of cost and net realisable value.

(j) Cash and short term cash deposits

These comprise deposits held on call with banks and other short-term liquid investments with maturities of three months or less. Bank overdrafts are shown within borrowings in current liabilities.

(k) Debtors

Debtors are measured at their recoverable amounts.

(l) Creditors

Amounts due to creditors are measured at their settlement amount. Deferred income is recognised as the amount receivable as an advanced payment for goods or services that must be provided.

(m) Self-insured claims provision

Provision is made for the self-insured element of notified insurance claims on the basis of advice from the Association’s insurance brokers, and is measured at the best estimate of the settlement amount.

(n) Pensions

The Association operates a defined contribution pension scheme on behalf of its employees. The scheme is operated by Scottish Widows. The amount charged to the SOFA in respect of pension costs and other post-retirement benefits is the contributions payable in the period. Differences between contributions payable in the year and contributions actually paid are shown as other creditors in the balance sheet.

(o) Employee benefits

The costs of any short term employee benefits are recognised as a liability and an expense. The costs of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the Association is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

(p) Operating leases

Rentals applicable to operating leases are charged to the SOFA over the period in which the costs are incurred.

(q) Heritage assets

The Association holds a vast written and photographic archive of the history of the Association, the value of which is in the information it contains for Association members and the public’s research. It is not possible to place a monetary value on this archive, therefore the asset is not recognised in the balance sheet of the Association. The Association has procedures in place to ensure that the asset is adequately preserved and maintained.

Throughout 2024 work continued to review and catalogue the collection. The archive has incorporated a considerable amount of additional material and artefacts following the closure of the activity centres. In addition, following closure, the archive from British Girlguiding Overseas (BGO) has also moved to the national collection.

(r) Critical accounting judgements and estimation uncertainty

In preparing the financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The judgements and estimates considered by the trustees to have the most significant effect on amounts recognised in the financial statements relate to:

The trustees do not consider there are any further critical judgements or key sources of estimation uncertainty requiring disclosure other than those already described within note 1.

75

74

Home

Notes to the financial statements

For the year ended 31 December 2024

2 Donations, legacies General
funds		 Designated
funds		 Restricted
funds		 Total
2024		 General
funds		 Designated
funds		 Restricted
funds		 Total
2023
and grants £'000 £'000 £'000 £'000 £’000 £’000 £’000 £’000
Consolidated
Individual donations		 207 - 6 213 362 - 45 407
Legacies and in memorial donations 44 41 5 90 315 294 9 618
Grants 12 3,000 398 3,410 19 3,100 395 3,514
Governmentgrants - - 1,056 1,056 - - 322 322
263 3,041 1,465 4,769 696 3,394 771 4,861
Charity
Individual donations		 207 - 6 213 362 - 45 407
Legacy and in memorial donations 44 41 5 90 315 294 9 618
Grants 12 3,000 398 3,410 19 3,100 395 3,514
Governmentgrants - - 1,056 1,056 - - 322 322
263 3,041 1,465 4,769 696 3,394 771 4,861
General Designated Restricted Total General Designated Restricted Total
funds funds funds 2024 funds funds funds 2023
3 Events income £’000 £'000 £'000 £'000 £'000 £'000 £'000 £'000
Consolidated and charity
Community events		 15 - - 15 18 - - 18
Other charity events 217 - - 217 173 - - 173
232 - - 232 191 - - 191
General Designated Restricted Total General Designated Restricted Total
funds funds funds 2024 funds funds funds 2023
4 Trading income £'000 £'000 £'000 £’000 £’000 £’000 £’000 £’000
Consolidated
Members' trading service		 7,852 - - 7,852 8,157 - - 8,157
Licence fees and royalties 86 - - 86 105 - - 105
7,938 - - 7,938 8,262 - - 8,262
General Designated Restricted Total General Designated Restricted Total
funds funds funds 2024 funds funds funds 2023
5 Investment income £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Consolidated and charity
Listed investments:
Distributions from listed Investments 202 - 22 224 201 - 22 223
Interest on cash deposits 476 - 1 477 301 - 2 303
678 - 23 701 502 - 24 526
Investment property:
Rental income 1,564 - - 1,564 1,431 - - 1,431
2,242 - 23 2,265 1,933 - 24 1,957
General Designated Restricted Total General Designated
Restricted		 Total
funds funds funds 2024 funds funds
funds		 2023
6 Other income £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Consolidated
Corporate sponsorship 727 - - 727 558 - - 558
Other - 40 - 40 - - - -
727 40 - 767 558 - - 558
Charity
Corporate sponsorship 24 - - 24 5 - - 5
Other 155 40 - 195 146 - - 146
179 40 - 219 151 - - 151

76

77

Home

Notes to the financial statements

For the year ended 31 December 2024

7 Cost of raising funds
(all unrestricted funds)		 Staff
costs
£’000		 Other direct
costs
£’000		 Support
costs
£’000		 Total
2024
£’000		 Staff
costs
£’000		 Other direct
costs
£’000		 Support
costs
£’000		 Total
2023
£’000
Consolidated
Seeking donations, grants and 599 95 136 830 563 61 197 821
legacies
Operating costs of trading company 1,984 3,837 686 6,507 1,750 4,157 492 6,399
Investment management costs - 9 - 9 - 14 - 14
Other - including release of provision - (371) - (371) - (1,433) - (1,433)
Total 2,583 3,570 822 6,975 2,313 2,799 689 5,801
Staff
Other direct		 Support Total Staff Other direct Support Total
costs
costs		 costs 2024 costs costs costs 2023
£’000
£’000		 £’000 £’000 £’000 £’000 £’000 £’000
Charity
Seeking donations, grants and 599 95 136 830 563 62 197 821
legacies
Investment management costs - 9 - 9 - 14 - 14
Other - including release of provision - (371) - (371) - (1,433) - (1,433)
Total 599 (267) 136 468 563 (1,357) 197 (598)

The other direct costs category for both consolidated and charity includes the release in the provision for bad and doubtful debts.

8 Charitable expenditure
The expenditure has been		 Staff
Other
direct
Support
Total
Staff		 Other direct Support Total
allocated across the 4 strands costs
costs
costs
2024
costs		 costs costs 2023
of the strategy as follows: £’000
£’000
£’000
£’000
£’000		 £’000 £’000 £’000
Consolidated
Creating exceptional experiences for 4,232
2,305
1,484
8,021
6,035		 3,470 2,124 11,629
girls
Developing a rewarding volunteer 3,513
1,512
1,138
6,163
3,354		 1,491 718 5,563
experience
Being inclusive and impactful 2,364
1,214
744
4,322
2,287		 932 443 3,662
Sustainable and effcient
organisation		 2,711
1,222
881
4,814
2,605		 871 524 4,000
Total 12,820
6,253
4,247
23,320
14,281		 6,764 3,809 24,854

In 2024, the expenditure on charitable activities was £23,320,000 of which £5,539,000 was from designated funds and £1,658,000 was from restricted funds. (2023: £24,854,000 of which £4,449,000 was from designated and £1,731,000 was from restricted funds).

9 Analysis of support Charitable
expenditure

Raising
funds		 Trading
operation

Total
2024		 Charitable
expenditure		 Raising
funds		 Trading
operation		 Total
2023
costs £’000
£’000		 £’000 £’000 £’000 £’000 £’000 £’000
Consolidated
Governance 108
3		 22
133		 96 5 22 123
Finance & legal 1,442 46 52
1,540		 1,264 65 45 1,374
Insurance 628
20		 23
671		 519 27 23 569
Property management 381
12		 252 645 372 19 178 569
Catalogues -
-		 24
24		 - - 20 20
Information technology 1,452 47 313
1,812		 1,302 68 204 1,574
Human resources 236 8 -
244		 256 13 - 269
4,247 136 686 5,069 3,809 197 492 4,498
Charitable Raising Trading Total Charitable Raising
Trading		 Total
expenditure funds operation 2024 expenditure funds
operation		 2023
£’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Charity
Governance 108 3 - 111 96 5
-		 101
Finance & legal 1,442 46 - 1,488 1,264 65
-		 1,329
Insurance 628 20 - 648 519 27
-		 546
Property management 381 12 - 393 372 19
-		 391
Information technology 1,452 47 - 1,499 1,302 68
-		 1,370
Human resources 236 8 - 244 256 13
-		 269
4,247 136 - 4,383 3,809 197
-		 4,006
Auditor's remuneration Total Total
2024 2023
£’000 £’000
Charity 26 25
Trading 19 18
Prior year under accrual - 1
Accountancy, tax and other services 35 17
80 61

Governance costs include £26,425 of auditor’s remuneration for the charity (2023: £25,175) of which costs of £26,425 are in respect of audit services (2023: £25,175).

Further costs of £29,771 (2023: £11,888) are included in finance & legal costs for non-audit services.

79

78

Home

Notes to the financial statements

For the year ended 31 December 2024

Notes to the fnancial statements
For the year ended 31 December 2024
2024 Total 2023 Total
10 Staff numbers and remuneration
£’000		 £’000
Gross salaries and wages
12,439		 12,942
Termination costs
-		 701
Employer's national insurance
1,282		 1,182
Employer'spension contribution
1,133		 1,129
14,854 15,954

Girlguiding is a median payer in the charity sector. The headcount has been allocated across the four strands of the strategy and fundraising as follows:

2024 No. 2023 No.
Creating exceptional experiences for girls 76 165
Developing a rewarding volunteer experience 58 56
Being inclusive and impactful 38 34
Sustainable and effcient organisation 45 41
Raising funds 56 65
273 361
11 Intangible fxed assets
Consolidated and charity		 Software
£’000		 Total
£’000
Cost
At 1 January 2024 2,396 2,396
Disposals (20) (20)
At 31 December 2024 2,376 2,376
Accumulated amortisation
At 1 January 2024 2,086 2,086
Provision for the year 145 145
Disposals (14) (14)
At 31 December 2024 2,217 2,217
Net book value at 31 December 2024 159 159
Net book value at 31 December 2023 310 310

Temporary staff engaged through employment agencies are not included in the above analysis.

The number of employees whose emoluments exceeded £60,000 in the year were: 2024 No. 2023 No.
£60,001 - £70,000 10 11
£70,001 - £80,000 13 11
£80,001 - £90,000 2 -
£90,001 - £100,000 5 6
£100,001 - £110,000 - 1
£120,001 - £130,000 - -
£130,001 - £140,000 1 1

Remuneration for key management personnel including the chief executive of the Association (as shown on page 38 of the report) totalled £755,000 (2023: £720,000).

Members of the Board of Trustees are not remunerated. Expenses reimbursed in the year for travel and out-of-pocket expenses amounted to £13,723, for 7 members (2023: £14,995 for 11 members).

The Association owns a long-leasehold flat, which is available for the use of senior volunteers during their term of office.

The Association pays the service and utility costs of the flat, which totalled £11,811 in the year (2023: £8,456).

80

81

Home

Notes to the financial statements

For the year ended 31 December 2024

Freehold
land and Leasehold Fittings and
12 Tangible fxed assets buildings
£’000		 property
£’000		 vehicles
£’000		 Total
£’000
Consolidated and charity
Cost
At 1 January 2024 9,839 312 3,456 13,607
Disposals (3,727) - (521) (4,248)
At 31 December 2024 6,112 312 2,935 9,359
Accumulated depreciation
At 1 January 2024 4,526 97 2,795 7,418
Charge for the year 73 5 130 208
Disposals (2,273) - (401) (2,674)
At 31 December 2024 2,326 102 2,524 4,952
Net book value at 31 December 2024 3,786 210 411 4,407
Net book value at 31 December 2023 5,313 215 661 6,189
13a Investments General
funds		 Designated
funds		 Restricted
funds		 Total
2024		 General
funds		 Designated
funds		 Restricted
funds		 Total
2023
– property £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Consolidated and charity
Market value loss at 1 January		 - 27,000 - 27,000 - 26,800 - 26,800
Net gains/(losses) on
revaluation of investment
property		 - (500) - (500) - 200 - 200
Market value at 31 December - 26,500 - 26,500 - 27,000 - 27,000
General Designated Restricted Total General Designated Restricted Total
funds funds funds 2024 funds funds funds 2023
13b Investments – listed
£’000		 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Consolidated and charity
Listed investments
Market value at 1 January
7,729		 - 833 8,562 6,201 - 772 6,973
Acquisitions at cost
-		 - - - 1,000 - - 1,000
Net gain/(loss) on revaluation of
investments
309		 - 33 342 528 - 61 589
Market value at 31 December
8,038		 - 866 8,904 7,729 - 833 8,562
Cash held for investment
-		 - - - - - 34 34
Disposalproceeds
-		 - - - - - (34) (34)
Portfolio value at 31 December
8,038		 - 866 8,904 7,729 - 833 8,562
Historical cost at 31 December
6,707		 - 639 7,346 6,707 - 639 7,346

The table below shows the asset allocation structure of the total investment portfolio.

General Designated Restricted Total General Designated Restricted Total
funds funds funds 2024 funds funds funds 2023
£’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Pooled funds 8,038 - 866 8,904 7,729 - 833 8,562
Total 8,038 - 866 8,904 7,729 - 833 8,562
13c Investments – General
funds		 Designated
funds		 Restricted
funds		 Total
2024		 General
funds		 Designated
funds		 Restricted
funds		 Total
2023
subsidiary £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Charity only
Investment in subsidiary		 150 - - 150 150 - - 150
Total value of investments 150 - - 150 150 - - 150

The freehold investment property which comprises a hotel was valued at 31 December 2024 by an external valuer, Knight Frank, a regulated firm of chartered surveyors. The valuations were prepared in accordance with the requirements of the RICS valuation - Global Standards 31 January 2022 and the national standards and guidance set out in the UK national supplement 2018 and the financial reporting standard applicable to the UK and Republic of Ireland (FRS102). The valuation of the property was on the basis of fair value, equated to market value, on the assumption of an investment. It was principally derived using the profits and investment methods valuation.

Girlguiding has applied the revised standard in SORP (FRS102) that allows charities that rent property to group companies to report the property as fixed assets rather than an investment property. In the charity accounts, this applies to Broadheath which is rented to The Guide Association Trading Service Limited.

83

82

Home

General Designated Restricted Total General Designated Restricted Total
funds funds funds 2024 funds funds funds 2023
14 Stocks
£’000		 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Consolidated
Stocks for resale
1,421		 - - 1,421 1,718 - - 1,718
Consumable stocks
10		 - - 10 19 - - 19
Total
1,431		 - - 1,431 1,737 - - 1,737
Charity
Consumable stocks
10		 - - 10 19 - - 19
Total
10		 - - 10 19 - - 19
15 Debtors due General
funds		 Designated
funds		 Restricted
funds		 Total
2024		 General
funds		 Designated
funds		 Restricted
funds		 Total
2023
within one year £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Consolidated
Trade debtors		 533 - - 533 676 - - 676
Other debtors 60 - - 60 16 - 15 31
Prepayments and accrued 989 10 5 1,004 1,452 2 - 1,454
income
Bad debtprovision		 (69) - - (69) (466) - - (466)
1,513 10 5 1,528 1,678 2 15 1,695
Charity
Trade debtors		 17 - - 17 145 - - 145
Amounts due from subsidiary 3,241 - - 3,241 1,856 - - 1,856
Other debtors 60 - - 60 12 - 15 27
Prepayments and accrued 651 10 5 666 1,361 2 - 1,363
income
Bad debtprovision		 (52) - - (52) (449) - - (449)
3,917 10 5 3,932 2,925 2 15 2,942
16 Short term bank General
funds

Designated
funds

Designated
funds		 Restricted
funds		 Restricted
funds		 Total
2024
General
funds		 Total
2024
General
funds		 Designated
funds		 Restricted
funds		 Total
2023
deposits £’000 £’000 £’000
£’000		 £’000 £’000 £’000 £’000
Consolidated
Call accounts 3,147 7,689 117
10,953		 4,450 2,289 23 6,762
3,147 7,689 117
10,953		 4,450 2,289 23 6,762
Charity
Call accounts 1,251 7,689 117 9,057 2,651 2,289 23 4,963
1,251 7,689 117 9,057 2,651 2,289 23 4,963
17 Creditors due within General
funds		 Designated
funds		 Restricted
funds

Total
2024		 General
funds

Designated
funds		 Restricted
funds		 Total
2023
one year £’000 £’000 £’000 £’000 £’000
£’000		 £’000 £’000
Consolidated
Trade creditors 829 - -
829		 1,214
-		 - 1,214
Deferred income (see note 17a) 809 - -
809		 745
-		 - 745
Bank loans (see note 18) - - -
-		 500
-		 - 500
Accruals and other creditors 979 315 150
1,444		 950
767		 129 1,846
Income tax and national insurance 342 - -
342		 324
-		 - 324
VAT 15 - -
15		 44
-		 - 44
2,974 315 150
3,439		 3,777
767		 129 4,673
Charity
Trade creditors 686 - -
686		 1,070
-		 - 1,070
Deferred income (see note 17a) 362 - -
362		 368
-		 - 368
Accruals and other creditors 781 315 150 1,246 783
767		 129 1,679
Income tax and national insurance 342 - -
342		 325 - - 325
VAT 15 - -
15		 44
-		 - 44
2,186 315 150 2,651 2,590
767		 129 3,486

Amounts due from the wholly owned subsidiary represent the balances on the donation for the year and the inter-company management charges.

84

85

Home

Balance Income Income Balance
17a Analysis of movement in
deferred income		 1 January
2024
£’000		 released in
current year
£’000		 deferred in
current year
£’000		 31 December
2024
£’000
Consolidated
Deferred Income 745 (23) 87 809

Deferred income relates to fees received in advance from corporate partnerships at the end of the year and rental from the tenants of the investment property.

Charity £’000 £’000 £’000 £’000
Deferred Income 368 (23) 17 362
18 Creditors due after General
funds		 Designated
funds
Restricted
funds		 Total
2024
General
funds		 Designated
funds		 Restricted
funds		 Total
2023
one year £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Consolidated only
Bank loans
Later than 1 year and not later
than 5years		 - - - - 975 - - 975
- - - - 975 - - 975

During 2021 the wholly owned subsidiary applied for a loan of £1.5 million under the government backed Coronavirus Business Interruption Loan Scheme. The loan was drawn down on 9 August 2021. The final repayment was due six years after the loan was drawn and the interest rate was 3.0% over the Bank of England base rate. The loan was repaid in full during the year.

During 2020 the wholly owned subsidiary applied for a loan of £1 million under the government backed Coronavirus Business Interruption Loan Scheme. The loan was drawn down on 1 September 2020. The final repayment was due six years after the loan was drawn and the interest rate was 2.78% over the Bank of England base rate. The loan was repaid in full during the year.

Balance Balance
19 Provisions for liabilities
and charges (all unrestricted)		 1 January
2024
£’000		 Paid during
the year
£’000		 Provision in
the year
£’000		 31 December
2024
£’000
Consolidated and charity
Self-insured claimsprovision		 225 (68) 79 236
Net
Balance investment Balance
20 Movement in
unrestricted funds		 1 January
2024
£’000		 Income
£’000		 Expenditure
£’000		 gains /
(losses)
£’000		 Transfers
£’000		 31 December
2024
£’000
Consolidated
General fund 10,667 22,468 (23,083) 309 780 11,141
Total 10,667 22,468 (23,083) 309 780 11,141
Investment property 27,000 - - (500) - 26,500
Intangible fxed assets 310 - (145) - (6) 159
Tangible fxed assets 6,189 - (208) - (1,574) 4,407
Buildings and equipment fund 168 7,220 (1,275) - (4,925) 1,188
Transformation fund 1,062 3,000 (3,393) - (420) 249
Digital Futures fund - - - - 320 320
Future fund 294 41 (533) - 5,825 5,627
Total 35,023
10,261
(5,554)
(500)
(780)
38,450
45,690
32,729
(28,637)
(191)
-
49,591

The balance on the general fund is equivalent to the free reserves following the transfer of the fixed assets into designated funds at the end of 2020. The trustees believe this improves the user’s understanding of the accounts.

The main uses of the designated funds are:

Investment property

This fund represents the current market value of the hotel owned by the Association.

Intangible and tangible fixed assets

These funds represent the current net book value of all intangible and tangible fixed assets owned by the Association. All amortisation and depreciation is charged against these funds.

Buildings and equipment fund

This fund was created to ensure there are adequate funds available for renewal and replacement of the Association’s fixed assets. The income, expenditure and transfers out in the year relate largely to the sale of the activity centres.

The funds are likely to be expended in the next three years.

Transformation fund

This fund supports Girlguiding’s strategic infrastructure and system changes. The fund is being spent as the projects within the strategy are developed with further funding and projects expected to take place in the coming three years.

Digital Futures fund

This fund was created in 2024 to support the work of the Digital Futures programme over the next five years.

Future fund

This fund was created during 2023 to support Girlguiding activities, adventure for girls and for a range of purposes to invest in the future of Girlguiding. The transfers in, in the year, relate to the sale of the activity centres.

A majority of the funds are likely to be expended over the next three to five years.

86

87

Home

Net
Balance investment Balance
21 Movement in
restricted funds		 1 January
2024
£’000		 Income
£’000		 Expenditure
£’000		 gains /
(losses)
£’000		 31 December
2024
£’000
Restricted funds (consolidated and charity)
Support for countries and regions
Support for UK guiding
Support for trainingand adventure		 364
192
437		 10
1,418
60		 (9)
(1,561)
(88)		 13
12
8		 378
61
417
993 1,488 (1,658) 33 856

Country and region funds are used to generate income that is distributed to nine countries and regions in proportion to their membership. UK guiding funds are used to provide grants to the membership, for example to set up new units, to support members with a disability and to provide travel bursaries. Training and adventure funds are used to provide grants to leaders for training and to support girls to have adventure.

The income from the grant from the Department for Digital, Culture, Media and Sport, included within Support for UK Guiding, is paid in arrears. This leads to this sub-fund being in deficit by £220,000 at the year end. The reimbursement was received in early 2025 (see also note 29).

22 Analysis of net assets
between funds		 Tangible
fxed assets
£’000		 Intangible
fxed assets
£’000		 Investments
£’000		 Assets
£’000		 Liabilities
£’000		 Total
2024
£’000
Consolidated and charity
Restricted funds
Support for countries and regions - - 368 10 - 378
Support for UK guiding - - 302 108 (349) 61
Support for trainingand adventure - - 196 221 - 417
Total restricted funds - - 866 339 (349) 856
Unrestricted funds
General fund - - 8,038 6,114 (3,011) 11,141
Designated funds
Investment property - - 26,500 - - 26,500
Fixed assets 4,407 159 - - - 4,566
Buildings and equipment fund - - - 1,398 (210) 1,188
Transformation fund - - - 352 (103) 249
Digital Futures fund - - - 320 - 320
Future fund - - - 5,629 (2) 5,627
Total designated funds 4,407 159 26,500 7,699 (315) 38,450
Total unrestricted funds 4,407 159 34,538 13,813 (3,326) 49,591
Total funds 4,407 159 35,404 14,152 (3,675) 50,447
22 Analysis of net assets
between funds
(continued)		 Tangible
fxed assets
£’000		 Intangible
fxed assets
£’000		 Investments
£’000		 Assets
£’000		 Liabilities
£’000		 Total
2023
£’000
Consolidated and charity
Restricted funds
Support for countries and regions - - 355 9 - 364
Support for UK guiding - - 289 37 (134) 192
Support for trainingand activitycentres - - 189 248 - 437
Total restricted funds - - 833 294 (134) 993
Unrestricted funds
General fund - - 7,729 7,910 (4,972) 10,667
Designated funds
Investment property - - 27,000 - - 27,000
Fixed assets 6,189 310 - - - 6,499
Buildings and equipment fund - - - 893 (725) 168
Transformation fund - - - 1,104 (42) 1,062
Future fund - - - 294 - 294
Total designated funds 6,189 310 27,000 2,291 (767) 35,023
Total unrestricted funds 6,189 310 34,729 10,201 (5,739) 45,690
Total funds 6,189 310 35,562 10,495 (5,873) 46,683

23 Financial commitments

At 31 December 2024 the Association had £nil capital commitments (2023: £nil).

At 31 December 2024 the Association’s subsidiary, The Guide Association Trading Service Limited, had entered into contracts of advance stock purchased with suppliers within the ordinary course of business worth £949,000 (2023: £1,075,000).

24 Operating lease commitments

24 Operating lease commitments
The minimum lease payments under non-cancellable operating leases for 2024 2023
land and buildings were as follows: £’000 £‘000
Not later than 1year 6 45
6 45

88

25 Contingent assets

The Charity has been advised of a number of legacies from which it will benefit. The Charity’s total estimated share is £16,000 (2023: £12,000). The value has not been included in the accounts as the conditions for recognition of the income have not been met.

26 Investment in subsidiary

The Association’s subsidiary, The Guide Association Trading Service Limited, operates the trading service and the shop activities.

The Guide Association owns the whole of the issued ordinary share capital, amounting to £150,000, of The Guide Association Trading Service Limited, a company registered in England (company number 04301686). As a wholly owned subsidiary, the Association is exempt from reporting its transactions and balances with this entity. The subsidiary donates its profits to the Association under Gift Aid and therefore, the net movement in funds for the Association as an entity equals the net movement for the consolidated group.

During the year The Guide Association Trading Service Limited achieved sales of £7,852,000 (2023: £8,157,000). Of these sales £Nil (2023: £96,000) were sales to the Association. The Association charged £170,000 (2023: £163,000) in management fees. The Guide Association Trading Service Limited achieved a net profit of £1,980,000 (2023: £2,366,000) and this was donated under Gift Aid to the Association. At the end of the year The Guide Association Trading Service Limited had £4,179,000 (2023: £4,164,000) of assets and £4,029,000. (2023: £4,014,000) of liabilities.

27 The Guide Association Trust Corporation

Guide Association Trust Corporation is a company limited by guarantee and incorporated under the Companies Act. It acts as custodian and holds land, freehold or leasehold buildings and investments on behalf of guiding units. It is funded by the Guide Association as a service to guiding units and the expenses are included in management and administration expenditure in these financial statements. Financial statements of the Guide Association Trust Corporation are available from the Guide Association, 17-19 Buckingham Palace Road, London, SW1W 0PT.

28 Related party transactions

There are no related party transactions requiring disclosure (2023: none) other than those with the Association’s subsidiary (as outlined in note 26).

29 Grants from the Department for Digital, Culture, Media and Sport (DCMS)

Included within support for UK guiding within the restricted funds note 21 were grants from DCMS as follows:

Balance Income Expenditure Balance
1 January £’000 £’000 31 December
2024 2024
£’000 £’000
DCMS - Waitinglists (274) 1,056 (1,002) (220)

Published by Girlguiding 17-19 Buckingham Palace Road London SW1W 0PT

info@girlguiding.org.uk girlguiding.org.uk

© Girlguiding 2025

Registered charity number 306016 Incorporated by Royal Charter