REGISTERED CHARITY NUMBER: 504343 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR THE GUIDE ASSOCIATION. DERBYSHIRE
THE GUIDE ASSOCIATION- DERBYSHIRE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2024 Paga R•port of the Truste0$ Independent Examln¢V$ Report Statement of Flnan¢lal A¢tlvlllo8 Balan¢0 Shoot Calh Flow Stalemént Note8 to tho Caih Flow Statoment Not08 to the Flnan¢lal Statement8 10 10 20 Detalled Slatement of Flnanclal Actlvltlgs 21 to 22
THE GUIDE ASSOCIATION- DERBYSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their report with the financial 8tstem8nt8 ol the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reports'rvJ by Charftle8'. Statement of Recommended Practice applicable to charrties preparing their accounts in 8ccordance ¥Mlh the Financial Reporting Standard appllG9Ne in tha UK and Republic of Ireland {FRS 102) (effective 1 January 2019). The tiustees wsent their r6port with the financial statements of the charity for the year ended 31 December 2024. The tnJste88 have adopted the provisions of Accounting and Reportin9 by Charities.. Statement of Recommended Praclice appllcable to charitles preparing their acrAKJnts In accordance with the Financial Reportln9 Standard applieable in the UK and Republlc of Ireland IFRS 102) <effeclive 1 January 2019). The financial Statements have been prepared in a¢¢ordan¢e Vth the accounting policles 8et out in not8S to the accounts and comply with the charity's governing document, the Charities A¢i 2011 and Accounling and Reporting by Charities". Statement of Recommended Practlce applicable to charities preparing their accounts in accordance wlth the Financlal Reporting standard applicable in the UK and Republlc of Ireland publlshed In October 2019. OWECTIVES AND ACTMTIES ObJo¢tlve• and alm• The Guide Association Derbyshire is part of Glrlgulding, the le8dln9 Charity for girfs and young bw)men in tho UK. We bulld glds, confidence and raisa Ih6ir aspiration$. We give tham a chance to di8cover their potentTral and encourage them to be a powerfijl force for good. We glve them a space lo have fun. We run Raintrfjws {4 to 7 years}, Brownies (7 to 10 years). Guldes {10 to 14 years) and Rangers (14 to 18 year8} and have comrnunty called In6pire for members aged 1WO. We enable girls arKI Y(n9 women to be the best they can be. %thatever theSr ablllty or background. We offar naw opportunitie8 to girls in a broad diversity of communltles Ihrough our nelwork of volunteerd. Our Slr8tegi¢ Plan fose$ on Supporting volunteers to enable them to be inspirational leaders and offerlThJ every girf the chance to idents'ty and fuffil tt)elr potential and to have their voices heard. We aim to malntaln a large member8hlp of glrfs who benefit Irom guldlng and to strengthen the support to our volunteers to make guldlro happen in the best way. auoss the length and breadth of our cwnty. Th8 Board ol Tru8tees warmly thanks every voluntear for enabling our ¢hanty and our girfs lo thrive. Publlc benolh Th8 Associatlon 18 o branch of Girfguidlng. thich Vth It8 branches fomis tt)e United Kingdom'8 largest voluntary organisation for girls 8nd young women. A report on Girlguidinls public benefit activities during 2024 can be found in its latest Annual Report (published on its bsIte at IWW.9irfguiding.or9.uk). Girlguiding Derbyshire has continued to provide Its OMI public benefit activities in partlcular by providing organisation81 and adminlstrative support and training to subsidiary branche3 of Girlguiding Trmthin the county, organlsing aciivities principally for the benefit of those branches. and also In promotlng more broadly the charltsble obje¢ls of Girfguiding lor the benefll ol girfs and young women. Grantsnaklng Grants are m8de from the Internats'onal Travel fvnd. the Peak 2015 fund, The Census Fund and a small grants fvnd. The International Travel fund is available for leader8 and other members attending GuKle events oversea8, the Peak 2015 nd 1$ available for unlts organising inlemali¢Jnal experiences and 18 available to any gid or leader who needs support to elble or enrich their Glrfgulding expenence or the expenences th8y offer to our Membe Th8 Census fijnd is to support units facin9 hardship in paying their annual Census and the small grants support olher hardship cases. In respect of all grants. the finance committee r8commerKls on the level of these grants and directs to the TTUStees lor approval. Page 1
THE GUIDE ASSOCIATION - DERBYSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 ACHIEVEMENT AND PERFORMANCE 2024 has been another exciting and eventful year for Girlguiding Oerbyshire we hav8 been able to achieve 8t we planned. Across all sections there were activities offered lo enable our young people to learn skills that they wll take forward as they develop, alongside lols of fun and adventure. One highlight of 2024 was the Christmas paty held at Rollerworld. Derby where over 900 young members from all sectsons enjoyed activities throughout the day. Throughout 2024 activities were shared across our social media and showed happy girls and equally happy leaders. Those images that we shared on our ouhvafd faang soual media also gained a lot of positive feedback from the geral public and the families of our young members who were delighted to see thèir children g8tting the opportunity to enjoy adventurous activities, trips and SIdential$. Our County Commissioner Challenge 'Dash around Derbyshire. continued, and this was supported by several County walks enabling our membership to access 811 areas of the county in order lo participate Ihis challenge. The Duke of Edinburgh scheme ¢onlinued and was well supported by leaders and girls with several young mernbefs achieving their awards. Our celebration aftern¢Xsn in November was well received with over 170 awards being presented during the event and this vras enjoyed by our members and guests as they heard about oulslanding serwice, commitment, kindness and great courage Véhilsl enjoying an 8fternoon lea logelher. It was an absolute pleasure to celebrate those stories. Our properties in the county Pax Hoh and Pax Tor conlinued to be well used by mernber5 of Girlguiding Derbyshire.. Pax Hoh is w811 regard8d in the community for DofE expeditions and several schools utilised this site frequently. The properties are well managed by their respective committees and updated some facilities. Bookings for both venues are strong. The county continues to provide opportunities for commissioners and leaders to get together, share experiences and gOCN practices. A progrgmme of subjecl Specific support sessi¢)ns, along with 80rkIng opportunities were held for all commissioners. These evenl$ were specifically designed to provide useful information to enable them to feel confident and supported in their role and were delivered as a mix of both virtual events and face to face meetings. The 'County day. in March was very well received and was a grèat success as Il enabled leaders to feel supported, gain new Idéas and neorK whilst having fiJn. Training needs across the county w&re regularly reviewed and we continued to offer our volunteers training for $afeguaréing and first response. We also provided a number of addllional training session8lwork$hop learning to enrich their knowledg& and experience tolalling over 3.000 leaming opportunities provided a¢ro$s the year. We have also had 75 adult volunteers complele their leadership qualification supported by 42 mentors we have across the county. We had 108 new volunteers in 2024 who were welcomed and trained according to their roles. In line with the national picture, owing to a fall in the national birth rate. our girl numbers dipped slightly to below 6000. However. due to our grh and retention team promoting Girlguiding Derbyshire passionately. we saw our numbers stabilise towards the end of 2024. Our volunteer numbers remain at around 1500. tt's been an absolule pleasure to meet so many of our volunteers and visit units where there h8s been so much amazing guiding. Our volunteers continued lo worf< hard In 2024 to support our youn9 members and each other lo keep the fnendship and spint of guiding stronger than ever and w81¢)ok forward to a lot more of the same In 2025. 2024 also saw Girlguiding Defbyshire receive a significant legacy from Barbera Lornas of £560k. There were no specifi directions on how this legacy should be spent. The truslees agree th81 a property for use by the girls and leaders in Derbyshire and further afield would be a be of most benelit to Ihe county. and until Ihe trustees have agreed the nature of the property. and identified such a property th* Ihe funds should bè inveslad lo allow the county to benefit from Ihe interest this legacy Gan accrue. Concluslon The county continues to develop and to offer exciting Opportunities to its members. It is thanks to the hard vKrk and enthusiasm of all ils exceptional volunteers that this is possible. Without our brilliant volunteers the standards of guiding across Derbyshire could not be maintsined. 2024 was another busy year of activities and events delivered at all levels of the organisation, th unils, dlstricts, areas and the county offenng a rich and diverse programme of activities and events to our members. Membership numbers stabilised thrcughout 2024. Page 2
THE GUIDE ASSOCIATION- DERBYSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The county supports all of its volunteers especially commissioners, vtho in tum support olhers at more local levels. TrainlNJ sessi¢)ns and workshops were run throughout the year to ensure that volunteers were kept up to date and had the opportunity to share best pral¢e$ as Y11 as provide feedback and input Into the countys activlty plans. FINANCIAL REVIEW Flnanclal posftlon The results for the year 8how a 8urplu8 on unr88tricted fvnds 01 £507.860 12023 £77,609 defiut). The large surplus in unrestrided funds was mainly due to a large legacy received in the year. There was an over811 deficit on re$tricted fund8 01 £1,617 (2023.'£5131, This arose as we ulili8ed the Latham Legacy to 8UPPOrt our training 8Ctivities across the County.. Funds Carried f<1pard a8 at 31 December 2024 amounted to unrestricted £915,797 (2023: £408.698) and restrictsd £2,345 (2023.. £3,201). Invesbnont pollcy There are no restn"th"on8 on the charity's power to invest. The investment pollcy 18 reVied by the TaSurer and Finance & General PuoSe6 Commlttee on a regular basis. Th8 overall stral8gy 18 to continue to invest in low ri8k deposit account8 and income bonds. Re1v pollcy The Trustees have estsblished a pollcy whereby the unreslrfcted funds not commltted, designated for specific purp08eg, or invested in Flxed As8ets (the frae reservesl held by the Association shoukl be Sufficient to cover 12 month8 of the ganisations planned activity. This equates to a free reserves requirement of £97,890 based on the 2024 spand to support short and medium tem obJ'ectN6s and to safeguard against unexpected decreases In Income. At end of 2024 the free re8eNes b818nce va$ £915,797, showing a surplu8 of fund8 01 £817,907. The balance has been reviewed by the Trustees and they have dét8rn1ined that the legaty recaived this year of £560,000 should be hekl as 8 distinct separate reserve Ihe majority of [Ch wlll be invested In land or premises to be u8ed as a County Headquarter8 andlor a space for Guidlng Activltse8. Until a more detailed plan Is developed these funds should be inve81ed to allow the organisation to benefit from Ihe accrued interest. The Campslte and Development Fund of £64,780 has been reviewed and 1$ consKlered suffiaent to cover likely future maintenance c08ts 01 the propertle8 managed by the Assocoation. The remaining surplus vall support the charity to rise to the challenges ol retalnlng and building membership in the contexi of a gen8rAI decllne In young people engaging in acb'vrties outsKle the home. STRUCTURE, GOVERNANCE AND MANAGEMENT Govomlng document The A$8oclalion 1$ a registered charity, number 504343, and Is constituted under a trust deed. Its princlpal activities, aims and objectives, as stated in the Rule8 of the Guide Association. are lo enable girls and young women to lulfil their potential to take an acllve and responsible role in sociaty through it8 dlsllnctlve, 8limulating and enjoyable programme of activities deliver8d by trained volunteer leaders. Recrultrnent and appolntrnent of new Tru8to8• The Trustees who served during th8 year and since the year end are set out as below. Trustees are appolnted by the County Commlssioner and serve for a maximum of fivè years. Thè Twstees meet four to five times a year but there are subllcornmittees who meet three to Ir limes a year. These suwmmittees report io the Board of Trustees, Nthich then approve or refvse requests. Inductlon and Iralnlng of new Tru>toe$ The indvction process for ny-appOlnted Trusteeg comprises mentoring by commissioners on their rale withln the charity, and periodi¢ training opportunities to undefsland their dulles and obligations. R¢lailon•hlp wlth the Scout Assoclatlon DertJyshlr¢ The t%wJ associations run Peak Camps as a joint event. and a half share of the Camp's income and expenditura ar¥Y reserves has been Induded in these accounts. Follong the ¢ancdlation of the 2020 Peak Camp appted representatives from both organisations are ¢onsideTing the fvture strategy for thls joint venture. P8ge 3
THE GUIDE ASSOCIATION- DERBYSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEM8ER 2024 REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty number 504343 Principal address Suite 3C Unicorn House Wellin9ton Street RIPLEY DE5 3EH Trustees Angela Arter County Commi$$ioner Luae Allen - Assistant County Commissioner Rachel Bridge- Assistant County Commissioner Fiona Caldecott- County Treasurer Amanda Patcheti Carole Nighhngale Claire Michelle Orford Sally Anne Parmar Steph Hardwiick Bev Myszka Tina Raillon Independent Examlner David Mellor FCA Johnson Tidsall Limited Chartered Accountant8 81 Burton Road Derby Oerbyshire DE1 1TJ Approved by order of the board of Iruslees on ....i 8.....q., 2 CJ.4&.......... and signed on ils b8half by Angela Arter- Trustee Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GUIDE ASSOCIATION- DERBYSHIRE Ind•pondent •xamlne¢• rèport to lh• tru8t808 of The Gulde A88oclallon. DorbyBhlro I report to the charlty trustees on my examination of the accounts of The Gulde Association- Derbyshlre (the Trust} for the year ended 31 December 2024. R8spon•lbllltle8 and ba818 ol roport As the charity Irustees of tha Trust you are re8ponslble for Ihe preparallon of the arjxjunts in arxordance the requirements of the Charitles Act 2011 Cthe ACV). I report In respect of my examlnation of the Trusvs accounts ca¥ri8d OLrt under Sectlon 145 of the Act and in ¢arrylng out my examination I have followed all epplicable Dlrecltons given by the Charity Commission under Seclion 145(5)(b) of the Act. Indepondent examlneV8 •tat•ment Since your charity's gross income exceeded £250,000 your examlner musl be a member of a listed body. I can confimi Ihat I am qualified lo undertake the examination because l am a member ol the Institut8 of Chart8red AccA)untsnts in En9land and Wales, thich is one of the listed bodles. I havè completed my 8xamination. I confim) that no matertal matters havo come to my attention in connection wlth the examination giving me cause to believe that In any material respert. accounting records were not kept in re8pecl of the Trust as required by Soction 130 of the Act,. or the accounts do not accard with those re¢ord8', or the acunIS do not Comply th the aprAicable requirem8nts concerning the form and content of accounts set out In the Charllies {Ac¢ount$ and Reports) Regulations 2008 other than any requirement that the aGcounls give a true and falr view vthlch Is not a matter considered as part of an Independent examination. I have no concems and have cDme acro88 no other matter8 In connection wth the examination to wlich attention should be (kawn in this report in order to enable a proper un*Jerstanding of the accounts to be reached. David Mellor FCA Johnson Tidsall Limited Chartered Accountants 81 Burton Road Derby Derbyshire DE1 1TJ Page 5
THE GUIDE ASSOCIATION- DERBYSHIRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 Total funds 2023 Total furKIs Unrestricted funds Restricted funds Noles INCOME AND ENDOWMENTS FROM Donations and lega¢ies 61 S.739 615,739 35.387 Charltabl? •ctlvlllo$ County Pax Tor BrcMnie House Pax Hoh Campsite Outdoor Fund ID of E) Latham Leg Peak International Expeftène Census 8,882 5,847 5,328 2,943 8,882 5,847 5,328 2,943 620 77,918 4.099 2.867 1,286 620 70 6,470 other trading activities Investment income Other income 2,302 6,262 167 2,302 6,262 167 6.389 3,998 244 Total 647,470 620 648,090 138.728 EXPENDITURE ON Raising fund8 9,838 9,838 6,686 Charltable actlvltle8 CoLtnty Combined Campsite and Development Pax Tor Brownie House Pax Hoh Campsite Ouldeor Fund (O of E) Latham Legacy Peak International Experience Census 107,909 110 12,288 6,469 2,996 107,909 110 12,288 6,469 2,996 2,237 187.731 11.501 3.857 2.683 2,858 12.5911 4,125 2,237 Total 139,610 2.237 141,847 216.850 NET INCOMEIIEXPENDITURE) Tran8fer8 betweon funds 607,860 1761 11,617 761 506,243 178.122) 19 Net movement In funds $07,099 (866 506,243 {78,122} RECONCILIATION OF FUNDS Total funds brought forvrdrd 408.698 3,201 411,899 49),021 TOTAL FUNDS CARRIED FORWARD 915,797 2,345 918,142 411,899 The notes lomi part of these financlal stalemenls Page 6
THE GUIDE ASSOCIATION- DERBYSHIRE BALANCE SHEET 310ECEMBER 2024 2024 Total fundB 2023 Total funds Unrestricted funds Restrkted funds Notes FIXED ASSETS Tangible assets 15 46,662 46,652 51,568 CURREKf ASSETS Stocks Debtors Cash at bank and In hand 16 17 10J41 18,783 888,347 10,341 18,783 891,249 8.607 8,395 351,536 2,902 917A71 2,902 920,373 368.538 CREDITORS Amount8 falling due within one yeaf 18 148.326) {567) 148,88311. . (8.2071 NET CURRENT ASSETS 869.145 2,348 871A90 380.331 TOTAL ASSETS LESS CURRENT LIABILITIES 915,797 918.142 411,899 NET A88ETS 915,797 2,346 918.142 411,899 FUNDS Unrestrlcted lunds Restricted lunds 19 915,797 2,346 408,698 3.201 TOTAL FUNDS 918.142 411.899 The flnancial statements were apwoved by Ihe Board of Trustees and autIriSed lor18sue on and were slgn8d on its behalf by: 18J.g.l.js Angela Arter- Trustee The notes form part of these finanrAal statements Page 7
THE GUIDE ASSOCIATION- DERBYSHIRE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Cash flow8 from operatlng actlvltl88 Cash generated from operations 534,053 183.939) Net cash provided byiiused in) operating activities 634,063 183,939) Cash flows Irom Snvastlng •¢tlvltles Purchase of lan9ible fixed assets Interest receiv8d {602) 6,262 {2,880> 3,998 Net cash provided by investing activit$ 5.660 1.118 Change In cash and ca8h equlvalonts In the rnPofn9 perlod Ca8h and cash equlval•nt8 at the boglnnlng of the roportlng perlod 539,713 (82,821) 351,536 434.357 Cash and cash equlvalonts at the end of tho rèportlng perlod 891,249 351,S36 The notes foim part of these financial stalements Page 8
THE GUIDE ASSOCIATION - DERBYSHIRE NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 RECONCILIAnoN OF NET INCOMEI{EXPENDITURE) TO NET CASH FLOW FROPA OPERATING ACTIVITIES 2024 2023 Net Ineomo1(expondlturo} for the reportlng perlod (a8 Iho Slatsm•nt of Flnanclal Actlvltlos AdJu8lments for: Depreciation charges Interest received Increas8 In stocks (In¢rease>lde¢rease In debtors Increase1(decaSe) In ¢red*ors 506,243 (78.1221 6,618 {6,262 (1,7341 (10.3881 40,676 6.6e6 {3,998) {5,4521 7,751 110.804) Not ca#h provldod byllu8•d In) operntl¢)n$ 534,053 183.939) ANALYSIS OF CHANGES IN NET FUNDS At 111124 Cash fl(M At 3111W24 N•t ¢88h Cash at bank and In hand 351,536 539,713 891,249 361,836 639,713 691,249 Total 361,636 639,713 891,249 The notes form part of the8e financlal slalemenls Page 9
THE GUIDE ASSOCIATION - DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEM8ER 2024 STATUTORY INFORMATION The Guide A$so¢iation - Derbyshire is a charity registered in England and wales. The registered charity number and prinapal office address can be found under the reference and administrative delails in the Report of the Tftjsteès. The pre$èntatson currèncy of the financial statements is the Pound Sterling {£) ACCOUNTING POLICIES 8asl$ of preparlng thè flnanclal slatemenl8 The financial statements of the Charity, which is a public benefit entity under FRS 102, have beèn preparad in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practi appIable to charities preparing their accK)unt$ in accordance wrth thé Financial Reporting Standard apICable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,. Financial Reporting Standard 102 'Th8 Financi81 Reporting Standard applicable In the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared undef the historrcal rAJst convention. Incomè All in¢¢)me is re¢ogni8ed In the Statemènt ol Fin8nclal Activities once the charity has entrtlement to the lunds, 11 is probable Ihal the Income will be recelved and the amount be measured reliably. For donations to be recognised the chartty wll have been notified of the amounts and the settlement date In writing. If there are conditions attached lo the donation and this requires a18vel of performance before enlillement can be oblalned then Income is deferred until those conditions are fully met or the fulfilment of Ihose conditions is withln the control of the charity and11 Is probable that they will be fulfi118d. No amount is included in the fsnancial statements for volunteer time in line wrth the SORP IFRS 1021. Further detall Is given in tha Trus18es' Annual Report. For legacies, entlllement is the earlier ol the charity being notified of an impending distribution or the legacy being received. Al this point income is reGo9nised. On occasion legaae8 will be notified to the charity however il 1$ not possible to measure the amount expected to be distributed. On these occ4s10ns the legacy Is treated as a conlingenl asset and disclosed. Income from trading acttvities Includes Incom8 eamed from fundraising events and trading actlvllies to ralse fvnds for the charity. Income is received in exchange lor Supplying goods and services In order lo raise funds and is recognised when entrtlement has occurred. Debtorn other debtors are recogni6ed at the settlement amount due, Prépayments are valued al the amount prepaid. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation commithng the charity to that expenditure. it is probable that a transfer of economic benefits will be required In settlement and the amount of the obligation can be measured reliably. Expenditure Is accounted for ¢)n an accruals b8sis and has been dassilied under headings Ihal aggregate all cost related to the category. Whare costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent wth the use of resour¢es. Grants offered subject to conditions Ythich have not been met al the year end date are noted as a commitment bul not accrued as expenditure. Tanglble Ilxed assets Depreciatson is provided al the following annual rates In order to wrrte off each asset over its estimated uselul lile. Freehold propety Fixtures and fittings 2Y4 on cost and Slr8ighl line over 20 years at varying rates on cost Page 10
THE GUIDE ASSOCIATION- DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POUCIES - contlnu•d Tanglble flxed assots Tangible fixed assets are stated at cost or deemed cost le88 accumulated depreciation. Cost includes costs direclly attflbulable to maklng the asset capable of operabng as intended. Sto¢k$ Stocks are valued at the lower of cost and net realisable value, after making dL allowanc8 for obsolete and slow movin9 Items. Taxallon The charity 1$ 8xempt trom tsx on its charltable activlUe8. Fund accountlng Unrestrlctsd lunds can be used in accordance •th the charitable (Jectlves at the dlswetion of Ihe tru8tees. Designated fijnds are uniestrlcted funds eamiarkod by the Board of Truste8$ or sub committees for partlcular purposes. Rgstricted funds can only be used lor particular restrlcted purp0388 thIn the objec18 of the charity. Restrictions 8rlse when specified by the donor or bthen ndS are rai8ed for partlcular restricted wrposes. Further explanatson of Ihe nature and purwso of each fund18 incI{ed In the notes lo the financlal ststement8. Ca•h at bank Cash at bank comprise6 current and deposlt accounts and a detailed breakdo5 is dl8d08ed In the notes to the financa81 slatéments. Hlr• pur¢ha8e and1oa8lng commllm•nts Rentals pald under operallng lease6 are Charged lo the Statement of Flnancial Activliles on a straight Ilne basi8 over the period of the lease. Fln•n¢lal In8truments Flnanci81 instruments are cla88ified and accounted for, accordlng to the Substance of the contractU81 arrangement, as either financial 888els. finanual liabilllies or equity Instruments. An equty instrument is any contract that evidences a residual interest In the assets of the company after deducting 811 of its liabillties. DONATIONS AND LEGACIES 2024 ,2023 Iher donations Legacies Subscriptions 600 560,079 55,180 35.320 615,739 35.387 Page11
THE GUIDE ASSOCIATION- DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 OTHER TRADING ACTIVITIES 2024 2023 Sale of goods 2.302 6,389 INVESTMENT INCOME 2024 2023 Deposit account interest 6.262 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity County County County County County Pax Tor Brownie House Pax Hoh Campsite Pax Hoh Campsite Pax Hoh CaMpte Outdoor Fund {D of El Latham Legacy Peak International Experience Census Grants Training Camps and other activities Programme and Events Ouke of Edinburgh Camps and oth8r acliwties Grants Camps and other acllwties Programme and Events Duke of Edinburgh Programme and Events Programme and Events Grants 160 113 175 455 20 76,938 330 4,099 8,663 5,847 600 4,804 2,837 30 1.286 2,943 620 70 6,470 23,620 92,710 Grants received. Included in the above, are as follows.. 2024 2023 Council Rates Grant Other Census 175 650 6,470 650 6,645 OTHER INCOME 2024 2023 Other income 167 244 Page 12
THE GUIDE ASSOCIATION- DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2024 RAISING FUNDS Othfrr tradlng actlvltl•8 2024 2023 Purchases Provlsion of service5 Gro and retentson 2.491 760 8.687 5,388 376 9,838 6,688 CHARITABLE ACTIVITIES COSTS Grant Iljnding ol activitles (see note 11) Direci Costs (see note 101 Support ¢osts (see note 12) Total$ County Combined Campsil8 and Oevelopmenl Pax Tor Brovmle House Pax Hoh Campsits Outdoor FurKI (D of E) Latham Legacy 16.043 2,960 88,416 110 160 11 107.909 110 12.288 6,469 2.996 2,237 12,128 6,458 2,996 2,237 40,382 2,950 88,697 132,009 10. DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Insurance Light and heat Telephone Tr81nlng Camp and adivlty C08ts Repalrs and renewals Depreciation 2,176 3,037 3,073 3,602 19.797 6,747 4,549 5,641 93,581 2,511 5,860 40.362 114.338 Page 13
THE GUIDE ASSOCIATION- DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS. continued FOR THE YEAR ENDED 31 DECEMBER 2024 11. GRANTS PAYABLE 2024 2023 County Census 2,950 1.252 4.125 2,960 5,377 The total grants paid to individuals during the year was as follows.. 2024 2023 International Peak 2015 Census Other 180 2,680 965 4,125 287 90 2,960 5,377 Inl8rnalional- lo support Guides and Rangers on oversea8 Irlps. Peak 2015 - Opportunities granls ft)r Guides attending UK ¢amps and aclivilies. Census- a lund for Census Support Grants Other- other small grants 12. SUPPORT COSTS Governance costs Management Totals County Combined Campsite and Development Pax Tor Brownie House Pax Hoh Campsite 80,146 8,270 88,418 110 160 11 160 11 80,427 8,270 88,697 Included in support costs are accountancy fees - Independent examination £3.51)) (2023.. £2,945). Page 14
THE GUIDE ASSOCIATION- DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS. contlnued FOR THE YEAR ENDED 31 DECEMBER 2024 11 SUPPORT COSTS- contlnued Support cos18. included in the above, are as follows": IAanagement Comblned Campsite and Development Pax Tor Brole Hou8e County Wages Other operatin9 lease8 Insurance Light and heat Telephone Membership support costs Admlnistralion expenses Malntenance Subscription8 DepreCIa'On of tanglble and her6tsge asset8 49.302 15,456 914 3,597 6,231 2,616 808 1,082 859 80.148 110 2024 Total activities 2023 Tot81 acllvitles Pax Hoh C8mpBlte Wages Other operating leases Insurance Light and hoat Telephone Membership 8UPPOrt costs Admlnislration expenses Malntenance Subscriptions Depreciatlon of tangible and h8titage 9388ts 49,302 15,456 914 3,597 44.606 12.000 1,250 5.697 409 6,185 3,32S 1,786 975 825 11 S,402 2,615 1.082 11 80,427 76,957 Governance costs 2024 2023 Totsl activilies County Accountancy Legal & Professional fees Expenses 3,500 2,945 1,980 8,667 4.770 8.270 13,492 Page 15
THE GUIDE ASSOCIATION - DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 OECEMBER 2024 13. TRUSTEES. REMUNERATION AND BENEFITS Th8re Wre no trustees. remuneration or other benefits for the year ended 310ecember 2024 nor for the year ended 31 DecEmber 2023. TfUSteè8' èxpènses Trustees received r8imburgemen15 of thelr expenses for attending Association meetings. In 2024. 11 trustees received a total of £4,770 (In 2023. 12 trustees received a total of £8,568) 14. STAFF COSTS 2024 2023 Wages and salanes 49,302 44 505 49,302 44,505 The average monthly number of employees duTin9 the year was as follow8.' 2024 2023 Managerial staff Administrative staff No employees received emoluments in excess of £60,000. The full time equivalent for the number ol management and administr811on staff wa8 2 (2023.. 2) Key employe•8 The executive decision makin9 body Is the senior leadership team comprising the trustees. No remuneration is p8id to Iruslees. The employed $18ff are not involved in senior leadership and Ihelr function is either administrative or practrcal In delivering and supporting the trustees. There are no key employees as describ8d in the Cuffenl legislation. Page 16
THE GUIDE ASSOCIATION - DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 DECEM8ER 2024 1& TANGIBLE FIXED ASSETS Fixtures and fittin98 Freehold property Totals COST At 1 January 2024 Additions 69,461 103,853 173,314 602 At 31 December 2024 89,461 104,455 173,916 DEPRECIATION At 1 January 2024 Charge for year 46.860 252 75,886 6,266 121.746 5,518 At 31 Oecember 2024 46,112 81.152 127,204 NET 800K VALUE At 31 December 2024 23,349 23,303 46,602 At 31 December 2023 23,601 27,967 51,568 18. STOCKS 2024 2023 Stocks 10,341 8,807 17. DEBTORS: AMOUNTS FALLING Due WfHIN ONE YEAR 2024 2023 Trade d8blors Prepayments and accrued income 45 18,738 8,395 18,783 8.395 Page 17
THE GUIDE ASSOCIATION - DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 18, CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Taxation and social security Other Creditors 2,040 2,734 44,109 2.307 1.875 4.025 48,883 8,207 Included in other credilofs is defe6 income of £39.805 (2023. £6851 relating to advance deposits. 19. MOVEMENT IN FUNDS Net movement In funds Transfers betwoen funds Al 31112124 At 111124 Unr•strl¢t•d fund• General Fund Combined Campsite and Development Fund Inlernatsonal Travel Fund Half share of Peak Camp8 Reserve Outdoor Fund {D of E) C¢unty Commissioner Fund Peak International Experienc8 Peak 2015 and Opportunities Fund 305,069 64,390 2,394 14,576 1,791 1866 7,610 10,003 516,491 390 (5,511 {3,878) 817,682 64.780 3,117 14,576 1,738 2,866 7,810 6,546 (63 13,4671 408,698 507,860 {7611 915,797 Re8trlctod funds Latham Legacy Fund Census Support 856 2,345 761 2,345 3,201 <1,617 781 2,345 TOTAL FUNDS 411,899 506,243 918,142 Net movement in funds, included In the above are as follows Incoming resource6 Resourc8S expended Movement In funds Unre8trlct•d fund8 General Fund Combined Campsite and Development Fund Inlern81ional Travel Fund Outdoor Fund ID ol E} Peak 2015 and Opportunities Fund 642,716 soo 811 2.943 500 1126.225 1110) 16,322) 12,996) 13,967 S16,491 390 15,511) (53) 13,4571 647,470 1139,610> 507,860 Restrlctsd funds Latham Legacy Fund 620 12.237 11,617) TOTAL FUNDS 648,090 1141,847> 506,243 Page 18
THE GUIDE ASSOCIATION- DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2024 19. MOVEMEMf IN FUNDS • contlnued Comparntlves lor movement In fund8 Net movement in funds Transfers between fvnds At 31112123 At 111123 Unre8trlctsd fund8 Gener81 Fund Comtsned Campsits and Development Fund International Travel Fund Half share of Peak Camps Reserve Outdoor Fund (D of E) County Commi8910ner Fund Peak Intemats'onal Experlence Peak 2015 and Opportunities Fund 378,487 64,390 2,394 14,578 3,188 2,865 5,439 14,968 (73.9081 490 305,069 fA,390 2.394 14.576 1,791 2.865 7.810 10,003 (1.3971 2,661 (4,96S) {490> 486, 307 177,6091 408,698 Re8trlcled fund• Latham Legacy Fund Census Support 3,714 (2.858) 2,345 856 2,345 1714 (513) 3,201 TOTAL FUNDS 490. 021 178,122) 411,899 Comparatlve net movement in lunds, Included in the above are as follow5.. IncomlNJ resource8 Resource8 expended Movernent In funds Unrè•trl¢tsd lund• General Fund Outdoor Fund (D of E) Peak Internatoonal Experiènce Peak 2015 and Opportunities Fund 130.173 1,286 70 729 {204,081} 12,683) 2,591 15,694) 173,9081 (1.397) 2,681 (4,965) 132,258 (209,867) 177,609) R•8trfctod lund8 Latham Legaw Fund Census Support 12.858) (4,1251 (2,858) 2,345 6.470 6,470 16,983) (513) TOTAL FUNDS 138,728 (216,850) 178,122) Deglgnated fund$ The Combined Campslle and Development nd is rwaerved for the purchase of equipment and other items of r2Pital nature. The Inlemational Travel furKI has been set aside to provide grants to girls to travel abroad and meet other guKI8s. Page 19
THE GUIDE ASSOCIATION - DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 19. MOVEMENT IN FUNDS- contlnuod The Peak Camp lund laleS to the P88k Camp lch has historically taken place every 5 years. The camp 1$ run jointly with the Scouts and is open to Guides and Scouts from the UK and arourKI the worfd. Any excèss funds generated by the camp arè carried forward lo th8 next carnp Due lo the uncertainty of luture Peak Camps, thè bank account has been closed and the money returned to the 2 associations this fund wll be ringfenced lor any future ioint V8nlure. The Outdoor fund {D of El Is to be used to promote outdoor activities relating to the Duke of Edinburgh Award Scheme. The County Commi$sione¢s fund Is to be used as considered appropriate by the truslees. The Peak International Experience furKI has been Set up from surpluses from Peak Camps and is to be utilised for inlemation21 events. The Peak 2015 fund was set up from surpluses from Peak 2015 and has been designated to cover new resource8, jtmnt Inps and events. recruitment and training and opportunities.. Re8trletèd fund8 The Latham Legacy vrns18ft specifically to be spent on camping and training. The International Fund vms speciflcalty set up to aid overseas Guides and Scouts lo attend future peak ¢$mps.As Ihe future of peak Camps Is currently being reviewed it has been agreed lo transfer the balan of this fund into the general unre8tnct8d fund. The Censu8 Support Fund 1$ ¢)nly to be used for Census Support Grants. 20. RELATED PARTY DISCLOSURES There were no felated party transacttons for the year ended 31 De¢ember 2024. 21. ULTIMATE CONTROLLING PARTY The tharily is controlled by its 808rd of Trustees. Page 20
THE GUIDE ASSOCIATION- DERBYSHIRE DEfAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 INCOME AND ENDOWMENTS Donatlon8 *nd1ogacle8 other donations Legaci88 Subscription8 600 $60,079 55,160 67 35.320 615,739 35,387 Olh•r tradlng actlvlllo• Sale of good8 2.302 6,389 Inve8lm•nt Incon Deposit account int8re8t 6,262 3,998 Charltable actlv(tl¢• Grants Training Camps and other adiviti•s Programme and Event8 Duke of Edinburgh 660 113 10.661 9,207 2,999 8,845 455 8,956 1 t.-'.I 77.038 1.616 23.620 92.710 Other In¢om• Other income 167 244 Total Incomlng rn•ourc•8 648,090 138,728 EXPENDITURE Othw tradlng actlvllle• Purchase8 Provlsion of services Grovrth and relentson 2,491 780 6,587 5.368 378 9,838 6,886 Charltabh actlvllles Insurance Light and heal Telephone Trainlng Cafflp and aclivlty cosls R8pairs and renewals Depreciation of tangible fixed ass&ts Grants to indivkluals 1176 3.037 464 3,602 19,797 6.747 4,549 2.950 3,073 2,904 768 5,841 93.581 2,511 5.860 5.377 43,312 119,715 This page does not form part of the statutary financial statefflents Page 21
THE GUIDE ASSOCIATION- DERBYSHIRE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Support cost8 Managom8nt Wages Other operating leases Insurance Light and heat Telephone Membership support costs Administration expenses Maintenance Subscriptions Depreciation of tangible and heritage assets 49,302 15,456 914 3,597 44,505 12,C0 1.250 5,697 409 6.185 3,325 1,786 975 825 $,402 2,616 606 1,082 969 80,427 76.957 Governan¢• costs Accountancy Legal & Professional fees Expenses 3.500 2.945 1.980 8.567 4.770 8,270 13,492 Total resources expended 141,847 218,850 Not Incom•ll•xp•ndlture 506,243 178.1221 This page does not form part of the ststutory financial 5talemenls Page 22