## **Annual report 2024/25**
I have pleasure in presenting my report as your Treasurer on the accounts for Cheshire Forest for the 12 months ending 31st August 2025.
The accounts show another satisfactory year of guiding from a financial point of view. Income and expenditure for the year are detailed in the Income and Expenditure statement.
## **Cheshire Forest county**
Income for the year amounted to £156,153 (2024 £106,055), an increase of £50,098. Expenditure amounted to £115,900 (2024 £75,431) an increase of £40,469. Income and expenditure vary from year to year mainly depending on the charitable activities and events held by the county. The net surplus for the year amount to £40,253 (2024 £30,624), an increase of £9,629.
The main sources of income for the charity were from:
- Membership subscriptions, where the underlying subscription payable by members increased in 2025 to £42,460 (4246 members at £10 each) (2024 £39,915 (3991 members at £10 each)).
- International trips – there were 2 trips (Switzerland and Norway) with income of £27,712 (2024 £4,988).
- Depot and badge sales continue to rise with income in 2025 £42,421 (2024 £33,292).
- Training and events in 2025 £25,041 (2024 £10,733).
- Fundraising in 2025 £4,237 (2024 £245).
The main expenditure comprised:
- International trips expenditure £30,783 (2024 £7,687).
- Purchase of merchandise for resale £31,921 (2024 £38,692).
- Event costs £25,313 (2024 £4,800). This includes more training days, an annual recognition event, additional first aid training.
- Governance costs (County executive and finance meetings) £11,602 (2024 £12,653).
## **Pettypool Activity Centre**
President: Miss Cynthia Gent County Commissioner: Mrs Karin Howarth
Girlguiding Cheshire Forest is an operating name of The Guide Association Cheshire Forest. Registered Charity No. 506251
The Pettypool Activities Centre shows a reduced deficit of £9,016 (2024 £73,438 deficit), a positive movement of £64,422 due to removing depreciation costs for the building as it is new. Income was £59,684 (2024 £72,011), a decrease of £12,327. Expenditure has significantly decreased by £76,749 to £68,700 (2024 £145,449) due to a variety of factors but mostly due to the reduction in depreciation (see below).
The site continues to be used efficiently by Guiding members and Pettypool Trust. The hard work of the team has, however, still been able to invest £11,060 in the site facilities including preparatory surveys for the next development phase for the site.
## **Balance sheet**
The Balance sheet shows total funds held by Girlguiding Cheshire Forest of £1,589,866 (2024 £1,560,571), an increase of £31,176.
Fixed assets net book value is £1,306,014 (2024 £1,311,160).
Current assets are £286,681 (2024 £249,411), an increase of £37,270.
Creditors at the year end were £2,829 (2024 £1,882), a slight increase of £947.
## **Depreciation**
The Trustees have reviewed the depreciation policy and have decided to ceased charging depreciation on Pettypool Activity Centre. In their opinion the residual value at the year was considered not to be less than £1,304,349 and so no further depreciation has been recognised in 2025.
## **Reserves policy**
Trustees have also developed a new Reserves Policy which will be active from Sept 2025 to Sept 2026. The trustees have agreed that the charity should aim to maintain free reserves equivalent to approximately 12 months of normal operating expenditure for both County activities and Pettypool.
Based on the current annual expenditure of £72,000 for Pettypool and £40,000 for the County, the target reserve level is therefore
## Pettypool £72,000 County £40,000
President: Miss Cynthia Gent County Commissioner: Mrs Karin Howarth
Girlguiding Cheshire Forest is an operating name of The Guide Association
Cheshire Forest. Registered Charity No. 506251
- The trustees consider this level appropriate because it would allow the charity to:
- Continue operations during periods of funding uncertainty;
- Meet closure costs if required;
- Cover unexpected expenditure;
- Manage delays in grant or fundraising income.
To comply with the Charities Commission a copy of the Annual Report and Accounts will be lodged with them each year together with an annual return. As the County continues Guiding, we find the accounts once again indicate that Girlguiding Cheshire Forest is continuing to be run on a sound financial basis and I would like to express my thanks to the Treasurers of the various activities whose work has contributed to the successful compilation of the accounts, which I have now presented. The trustees have referred to the information contained in the Charities Commissions' general guidance on public benefits when reviewing the aims and objectives and in planning future activities. The trustees believe that the activities carried out benefit the public by aiding the personal development and well-being of girls, young women and adults through pursuit of the Association's Aims and Activities.
## Signed
County Commissioner Karin Howorth
## Treasurer Nikki Barker
President: Miss Cynthia Gent County Commissioner: Mrs Karin Howarth
Girlguiding Cheshire Forest is an operating name of The Guide Association Cheshire Forest. Registered Charity No. 506251
Glrlguldlng
Date 27" June 2026
President.. Miss Cynthia Gent
County Commissioner.. Mrs Karin Howarth
Girlguiding Cheshire Forest is an operating name of The Guide Association
Cheshire Forest. Registered Charity No. 506251
## **Income and expenditure for The Charity Commission**
|**2024/2025**
County
Pettypool
Subtotal
Less
Cont to Pettypool costs
**Total**
**2023/2024**
County
Pettypool
Subtotal
Less
Cont to Pettypool costs
**Total**|**Income**
**Expenditure**
**Surplus/(deficit)**
156,153
115,900
40,253
59,684
68,700
(9,016)
215,837
184,600
31,237
4,500
4,500
**211,337**
**180,100**
**31,237**
**Income**
**Expenditure**
**Surplus/(deficit)**
106,055
75,431
30,624
72,011
145,449
(73,438)
178,066
220,880
(42,814)
3,000
3,000
**175,066**
**217,880**
**(42,814)**|
|---|---|
Cheshire Forest County of the Guide Association
Charity number 506251
Cheshire Forest county
## Profit & loss account
## 01 September 2024 to 31 August 2025
|£
**Income**
Membership subscriptions
36,966.00
Grants & donations
1,712.00
Interest
395.26
Increase in investment value
448.29
**Expenditure**
Subscriptions
(954.00)
LSCT grant (R)
(1,000.00)
Committee expenses
(11,601.98)
PR & Rec
(399.55)
Training
(118.42)
Celebration & Award Evening
(995.00)
Internet
(1,214.50)
Miscellaneous
(1,499.47)
**Profit/(loss) for the year**
Balance sheet
As at 31 August 2025|£
39,521.55
(17,782.92)
**21,738.63**|
|---|---|
|£
**Assets**
Investments
6,894.56
Bank
112,266.80
**Finance by**
Investments bfwd
6,446.27
Bank bfwd
92,669.51
Creditors bfwd
(452.00)
Transfer from/(to) - Badge
(1,241.05)
Profit/(loss) for the year
21,738.63|£
**119,161.36**
**119,161.36**|
|---|---|
I have examined and compared the accounts with the books and vouchers shown to me and in my opinion, they are in accordance therewith, and correctly show the state of affairs of Cheshire Forest as at 31 August 2025
Nikki Barker/Lynne Scales
10 May 2026