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 V￿th 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$. We give tham a chance to di8cover their potentTral and encourage them to be a
powerfijl force for good. We glve them a space lo have fun.
We run Raintrfjws {4 to 7 years}, Brownies (7 to 10 years). Guldes {10 to 14 years) and Rangers (14 to 18 year8} and have
comrnunty called In6pire for members aged 1WO.
We enable girls arKI Y(￿n9 women to be the best they can be. %thatever theSr ablllty or background. We offar naw
opportunitie8 to girls in a broad diversity of communltles Ihrough our nelwork of volunteerd.
Our Slr8tegi¢ Plan fo￿se$ 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 V￿th 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
el￿ble 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 g￿eral 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$.
Our County Commissioner Challenge 'Dash around Derbyshire. continued, and this was supported by several County walks
enabling our membership to access 811 areas of the county in order lo participate Ihis challenge.
The Duke of Edinburgh scheme ¢onlinued and was well supported by leaders and girls with several young mernbefs
achieving their awards. Our celebration aftern¢Xsn in November was well received with over 170 awards being presented
during the event and this vras enjoyed by our members and guests as they heard about oulslanding serwice, commitment,
kindness and great courage Véhilsl enjoying an 8fternoon lea logelher. It was an absolute pleasure to celebrate those
stories.
Our properties in the county Pax Hoh and Pax Tor conlinued to be well used by mernber5 of Girlguiding Derbyshire.. Pax
Hoh is w811 regard8d in the community for DofE expeditions and several schools utilised this site frequently. The properties
are well managed by their respective committees and updated some facilities. Bookings for both venues are strong.
The county continues to provide opportunities for commissioners and leaders to get together, share experiences and gOCN
practices. A progrgmme of subjecl Specific support sessi¢)ns, along with ￿8￿0rkIng opportunities were held for all
commissioners. These evenl$ 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 ne￿orK
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 gr￿￿h 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 pra￿l¢e$ as Y￿11 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$tricted fund8 01 £1,617 (2023.'£5131, This arose as we ulili8ed the Latham Legacy to
8UPPOrt our training 8Ctivities across the County..
Funds Carried f<1p￿ard a8 at 31 December 2024 amounted to unrestricted £915,797 (2023: £408.698) and restrictsd £2,345
(2023.. £3,201).
Invesbnont pollcy
There are no restn"th"on8 on the charity's power to invest. The investment pollcy 18 reVie￿d by the T￿aSurer and Finance &
General Pu￿oSe6 Commlttee on a regular basis. Th8 overall stral8gy 18 to continue to invest in low ri8k deposit account8
and income bonds.
R￿e1v￿ pollcy
The Trustees have estsblished a pollcy whereby the unreslrfcted funds not commltted, designated for specific purp08eg, or
invested in Flxed As8ets (the frae reservesl held by the Association shoukl be Sufficient to cover 12 month8 of the
ganisations planned activity. This equates to a free reserves requirement of £97,890 based on the 2024 spand to support
short and medium tem obJ'ectN6s and to safeguard against unexpected decreases In Income.
At end of 2024 the free re8eNes b818nce va$ £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 I￿r 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 n￿y-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. Follo￿ng the ¢ancdlation of the 2020 Peak Camp app￿ted 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 ac￿unIS 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 autI￿riSed 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 rnPof￿n9 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(dec￿aSe) 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￿ appI￿able to charities preparing their accK)unt$ in accordance wrth thé Financial Reporting
Standard ap￿ICable 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
I￿her 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 CaMp￿te
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
Bro￿le
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 W￿re 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 defe￿6￿ 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,C￿0
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