SOUTH YORKSHIRE COUNTY OF THE GUIDE ASSOCIATION
( Registered Charity Number 507808 )
TRUSTEE ANNUAL REPORT and FINANCIAL STATEMENTS
YEAR ENDED 31st AUGUST 2025
| Contents Trustee Annual Report Financial Statements : Notes to the Accounts Independent Examiners Report |
Page |
|---|---|
2 - 5 6-7 8-10 11 |
Trustees' Annual Report for the period Period start date Period end date To 1[st ] July 2024 31st August 2025
| Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|---|---|---|---|
| Helen Elizabeth Cook | County Commissioner | North East England Region Commissioner | |
| Terri-Ann Smith | Assistant County Commissioner | South Yorkshire County Commissioner | |
| Toni Keni Beevers | Division Commissioner Job Shar | Division Commissioner Job Shar From 01.04.2025 |
South Yorkshire County Commissioner |
| Jennie Louise Hawes | Division Commissioner Job Shar | Division Commissioner Job Shar From 01.04.2025 |
South Yorkshire County Commissioner |
| Beverley Caunt | Division Commissioner Job Shar | Division Commissioner Job Shar From 01.04.2025 |
South Yorkshire County Commissioner |
| Rebecca Mary-Anne Findlay | Division Commissioner Job Shar | Division Commissioner Job Shar To 31.03.2025 |
South Yorkshire County Commissioner |
| Karen Lynne Moisley-Stuart | Division Commissioner Job Shar | Division Commissioner Job Shar To 31.03.2025 |
South Yorkshire County Commissioner |
| Claire Rachel Morley | Division Commissioner Job Shar | Division Commissioner Job Shar To 31.03.2025 |
South Yorkshire County Commissioner |
| Lucy Eleanor Szocs | Division Commissioner Job Shar | Division Commissioner Job Shar To 31.03.2025 |
South Yorkshire County Commissioner |
| Christine Tate | Division Commissioner Job Shar | Division Commissioner Job Shar | South Yorkshire County Commissioner |
| Judith Kate Pleuvry | Division Commissioner | South Yorkshire County Commissioner | |
| Sarah Marie Drayson | Division Commissioner Job Shar | Division Commissioner Job Shar From 01.02.2025 |
South Yorkshire County Commissioner |
| Heather Louise Harrison | Division Commissioner Job Shar | Division Commissioner Job Shar From 01.02.2025 |
South Yorkshire County Commissioner |
| Faye Maxwell-Keys | Division Commissioner Job Shar | Division Commissioner Job Shar From 01.02.2025 |
South Yorkshire County Commissioner |
| Alice Emily Lindley | Division Commissioner | To 27.03.2025 | South Yorkshire County Commissioner |
| Juliette Ann Carpenter | Division Commissioner Job Shar | Division Commissioner Job Shar | South Yorkshire County Commissioner |
| Jaqueline Jayne Taggart | Division Commissioner Job Shar | Division Commissioner Job Shar | South Yorkshire County Commissioner |
| Nikki Emma Jewison | Division Commissioner Job Shar | Division Commissioner Job Shar | South Yorkshire County Commissioner |
| Sara Adams | Division Commissioner | South Yorkshire County Commissioner | |
| Clare Mary Carr | Division Commissioner | From 01.05.2025 | South Yorkshire County Commissioner |
| Zoe Kerrigan | Division Commissioner | To 31.05.2025 | South Yorkshire County Commissioner |
| Judith Elizabeth Evison | Division Commissioner | South Yorkshire County Commissioner | |
| Laura Susan Stones | Division Commissioner | From 01.02.2025 | South Yorkshire County Commissioner |
| Rebecca Broadbent | Division Commissioner | To 08.01.2025 | South Yorkshire County Commissioner |
| Emma Louise Bradbury | Division Commissioner ~~Page 2~~ |
~~Page 2~~ | South Yorkshire County Commissioner ~~Mar~~ |
~~Mar~~ ch 2012
TAR
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year The Guide Association Trust Corporation
Names and addresses of advisors (Optional information)
Type of advisor Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity's trusts
Type of governing document Royal Charter granted 14th December 1922 and subsequent amendements (eg. trust deed, constitution) How the charity is constitued Separately constituted branch of The Guide Association ( Charity Number 306016) (eg. trust, association, company) Trustee selection methods County Commissioner selected by the Commissioner for North East England Guide (eg. appointed by, elected by) Association Assistant County Commissioner and Division Commissioners selected by County Commissioner
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
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policies and procedures adopted for the induction and training of trustees;
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the charity’s organisational structure and any wider network with which the charity works;
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relationship with any related parties;
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trustees’ consideration of major risks and the system and procedures to manage them.
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March 2012
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Section C Objectives and activities
Summary of the objects of the To promote the education of girls and young women to help them develop charity set out in its governing emotionally, mentally, physically and spiritually so that they can make a positive document contribution to their community and the wider world.
The County is a branch of Girlguiding which, with its branches, forms the United Kingdom's largest voluntary organisation for girls and young women. A report on Summary of the main activities Girlguiding's public benefit activities during the previous year can be found in its undertaken for the public benefit in latest Annual Report. relation to these objects (include The County has continued to provide its own public benefit activities in particular by within this section the statutory declaration that trustees have had providing organisational and administrative support and training to subsidiary branches of Girlguiding within the County, and organising activities principally for the regard to the guidance issued by benefit of those branches, and also promoting more broadly the charitable objects of the Charity Commission on public benefit) Girlguiding for the benefit of girls and young women. In planning these activities, the trustees have had due regard to the guidance issued by the Charity Commission in respect of public benefit.
Additional details of objectives and activities (Optional information)
You may choose to include further statements, where relevant, about:
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policy on grantmaking;
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policy programme related investment;
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contribution made by volunteers.
Section D Achievements and performance
Summary of the main The trustees met 5 times during the year at Hesley Guide House for routine business achievements of the charity during meetings. the year
An important function of the county is to provide appropriate and adequate training to the volunteer adult leaders to enable them to deliver the Girlguiding programme to our young members in a safe environment. The county continues to organise training and drop-in sessions to provide this support. The county continues to provide opportunities for our young members (and adult volunteers) to experience Guiding outside of their own unit. This includes "activity days" at Hesley Guide House, a trip to the Magna Science Adventure Centre, a large scale county campfire, a trip to Switzerland and opportunities for Duke of Edinburgh award expeditions.
Girlguiding UK launched their new badge programme and the county were asked to support this by participating in the RHS show at Wentworth Woodhouse. Rangers and their leaders designed , built and manned a "Community Cube" The opportunites provided by Girlguiding for the development of girls and young women can only be delivered if we have volunteer leaders to run units. As a county we believe that recognition of our volunteers is important and we ensure that we do this.
March 2012
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Page 4
Section E Financial Review
The reserve policy for the unrestricted General Fund is to hold an amount equivilant Brief statement of the charity’s to the budget for the 12 months costs plus a buffer of £10000.(which is held in a policy on reserves Reserve Account). The balance at 31.08.2025 is £29853 The initial budget has to be completed by the December prior to the start of the financial year. The budget for Ye 31.08.2025 was estimated at £21809. This will be reviewed when the budget for Ye 31.08.2027 is compiled. Any difference between the available funds and the revised budget will be included in the calculation of the levy set to meet the costs of Ye 31.08.2027 The Trading account is self balancing at 31st May each year as all profits are either transferred to the County's Helping Hand Grant Fund or paid to levels using this scheme. The unrestricted reserve on Hesley Guide House is allowed to accumulate so that there are sufficient funds to meet nonperiodic costs eg redecoration. The balance on the fund at the year end includes fees of £2560 paid in advance for bookings after 31.08.2025 A maximum property reserve of £25000 excluding interest is held to provide a buffer for unexpected major maintenance or refurbishment of Hesley Guide House Balances on other designated funds are reviewed on an ongoing basis as part of the financial reporting to trustee meetings. The County has sufficient reserves to meet the expected costs for the year ending 31.08.2026 Details of any funds materially in Please note that the £2230 deficit on the restricted fund arises because of a deficit None timing difference between the deposit paid for an international trip and the receipt of fees from the participants.
Further financial review details (Optional information)
You may choose to include The annual subscription is the principle source of funds for the General Fund. additional information, where relevant Additionally fees are charged for attendance at trainings and other activties about: organised by the County.
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the charity’s principal sources of funds (including any fundraising);[Letting Fees for the use of the building generate the funds for Hesley Guide House]
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- how expenditure has supported The key objective of the County is to provide support to Girlguiding units working with the key objectives of the charity; the young members so all our costs relate to fulfilling that function.
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- investment policy and objectives Investment funds are held with NS&I or equivalent organisation. They are not including any ethical investment invested in stocks, shares, bonds, unit trusts or similar funds.
Section F Other optional information
Section G Declaration
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date R |
H E Cook | T Smith |
|---|---|---|
| Helen Elizabeth Cook | Terri-Ann Smith | |
| County Commissioner (Chair) | Assistant County Commissioner | |
| 26.11.2025 | 26.11.2025 | |
| Page 5 March 20 |
March 2012
TAR
SOUTH YORKSHIRE GUIDE ASSOCIATION FINANCIAL STATEMENTS YEAR ENDED 31st AUGUST 2025
*Year End changed from 30th June to 31st August: Last Year = 14 month period
| Note RECEIPTS AND PAYMENTS ACCOUNT RECEIPTS General Fund 4 Hesley Guide House 5 Trading 6 Helping Hand Grant Fund 7 General Reserve Property Reserve Fund Holding Account 8 UK Trips & Activities International Trips Other Restricted Funds Total PAYMENTS General Fund 4 Hesley Guide House 5 Trading 6 Helping Hand Grant Fund 7 General Reserve Property Reserve Fund Holding Accounts 8 UK Trips & Activities International Trips Other Restricted Funds Total NET RECEIPTS (PAYMENTS) TRANSFERS between funds FUNDS B/FWD 1st JULY FUNDS C/FWD 31st AUGUST STATEMENT OF ASSETS AND LIABILITIES MONETARY ASSETS Cash & Unlodged cheques Co-operative Bank Current Account NS&I Investment Account Total funds OTHER ASSETS Stock Badges & Resources @ cost Amounts owing to SYGA Total OTHER LIABILITIES Amounts owed by SYGA Refund share Trading Profit to units (Estimated) |
Unrestricted Funds £ 31621 31621 20891 20891 10730 -12452 31575 29853 29284 569 29853 90 135 225 5 5 |
Unrestricted Funds £ 31621 31621 20891 20891 10730 -12452 31575 29853 29284 569 29853 90 135 225 5 5 |
Designate d Funds £ 22275 15126 8 263 3012 40684 17914 13326 938 5100 37278 3406 10212 48617 62235 25709 36526 62235 1024 342 1366 212 291 503 |
Restricted Funds £ 27917 500 28417 34641 3036 37677 -9260 2240 4790 -2230 -2230 -2230 500 500 8 8 |
This Year Total £ 31621 22275 15126 8 0 263 3012 0 27917 500 100722 20891 17914 13326 938 0 0 5100 0 34641 3036 95846 4876 0 84982 89858 0 52763 37095 89858 1114 977 2091 225 291 516 |
Last Year* | Last Year* | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Total £ 19897 21251 16751 18 202 5626 1766 19317 6296 |
|||||||||||
| 91124 | |||||||||||
| 16095 24185 14517 467 0 5063 2629 20603 5942 |
|||||||||||
| 89501 | |||||||||||
| 1623 0 83359 |
|||||||||||
| 84982 | |||||||||||
| 31 48224 36727 |
|||||||||||
| 84982 | |||||||||||
| 1072 1329 |
|||||||||||
| 2401 | |||||||||||
| 754 273 |
|||||||||||
| 1027 |
FS
Page 6
SOUTH YORKSHIRE GUIDE ASSOCIATION FINANCIAL STATEMENTS PERIOD ENDED 31st AUGUST 2024
ASSETS RETAINED FOR OWN USE
Hesley Guide House including Fixtures, fittings and equipment South Yorkshire County Standard Equipment for Duke of Edinburgh Award expeditions Equipment for First Aid training Awards and resources for volunteers
| Signed on behalf of all the trustees : Signature H E Cook T Smith |
Print Name County Commissioner (Chair) Helen Elizabeth Cook Terri-Ann Smith Assistant County Commissioner |
Date of Approval 26.11.2025 |
|---|---|---|
| 26.11.2025 |
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Page 7
SOUTH YORKSHIRE GUIDE ASSOCIATION FINANCIAL STATEMENTS YEAR ENDED 31st AUGUST 2025
1 Accounting Policies
The financial statements have been prepared in accordance with section 133 of the Charities Act 2011 using the Receipts and Payments basis available to small charities.
2 Fund Accounting
Unrestriced funds may be used by the charity for any of its ordinary purposes.
| General Fund Total |
Balance Bfwd £ 31575 |
Current Year Receipts £ 31621 |
Current Year Receipts £ 31621 |
Current Year Payments £ -20891 |
Current Year Payments £ -20891 |
Current Year Transfers £ -12452 -12452 |
Balance cfwd £ 29853 0 |
||
|---|---|---|---|---|---|---|---|---|---|
| 31575 | 31621 | -20891 | 29853 |
Designated funds represent unrestricted funds set aside by the charity for specific designated purposes; they can be transferred back into general funds at the charity's decision.
| Hesley Guide House Trading Helping Hand Fund General Reserve Fund Note 1 Property Reserve Fund Note 2 Funds Holding Accounts Total |
Balance Bfwd £ 10314 895 9885 26263 1260 |
Current Year Receipts £ 22275 15126 8 263 3012 |
Current Year Receipts £ 22275 15126 8 263 3012 |
Current Year Payments £ -17914 -13326 -938 -5100 |
Current Year Payments £ -17914 -13326 -938 -5100 |
Current Year Transfers £ 2739 -2151 -802 10000 426 10212 |
Balance cfwd £ 17414 544 8153 10000 26526 -402 |
||
|---|---|---|---|---|---|---|---|---|---|
| 48617 | 40684 | -37278 | 62235 |
Note1 : The "buffer" of £10000 kept for the General Fund has been transferred to a separate category in Ye 31.08.2025 Note 2 : Current year receipt is interest received on the NS&I account
Restricted funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest or donations or grants received or invited for a specific purpose.These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose, or returned: it cannot be absorbed into general funds
| UK Trips International Trips Other Restricted Funds: Total Analysis of total restricted funds UK Trips Retained Balance International Trips Retained Balance Switzerland 2025 Netherlands 2026 Cleeves grant re Hesley Guide House Girlguiding NEE Grant Magna October 2024 Tesco Grant Total |
Balance Bfwd £ 0 2254 2536 |
Current Year Receipts £ 27917 500 |
Current Year Receipts £ 27917 500 |
Current Year Payments £ -34641 -3036 |
Current Year Payments £ -34641 -3036 |
Current Year Transfers £ 2240 2240 1440 800 2240 |
Balance cfwd £ 0 -2230 0 |
||
|---|---|---|---|---|---|---|---|---|---|
| 4790 | 28417 | -37677 | -2230 | ||||||
| 0 0 2254 0 36 2500 0 |
20680 7237 500 |
-25821 -8820 -36 -2500 -500 |
0 0 -1447 -783 0 0 0 |
||||||
| 4790 | 28417 | -37677 | -2230 |
FS
Page 8
SOUTH YORKSHIRE GUIDE ASSOCIATION FINANCIAL STATEMENTS YEAR ENDED 31st AUGUST 2025
3 Prior Year "Fund Accounting"Information
The "Prior Year" analysis in the following notes includes transfers between funds which are not allocated to categories in the Receipts & Payment Statement .This prior year breakdown is provided to enable the statement and analysis to be reconciled.
| 4 5 |
General Fund Hesley Guide House Trading Helping Hand Grant Fund Funds Holding Account General Fund Subscriptions Donations / Fundraising Interest / Investment Income Grants Leadership,Training & Development Programme & Wider Opportunities AGM / Annual Review Expenses Insurance Fees & Charges Website Administration Support Other Transfer to/from Other Funds Total Hesley Guide House Letting Receipts Cleaning Fees HGH Badges County Use Grants Building Refurbishment Equipment Purchases Maintenance Rent Utilities Consumables & Services Expenses Insurance Statutory Inspection Fees Stripe Fees Wi-Fi SYCSC Support Other Transfer to/from Other Funds |
Receipts £ 19897 21251 16751 18 5626 Receipts £ 18256 105 1510 11750 |
Payments £ -16095 -24185 -14517 -467 -5063 Payments £ -246 -3355 -8129 -166 -968 -775 -1266 -224 -5762 |
Transfers £ -3836 2006 -2672 1176 414 Transfer £ -259 -2193 -10000 |
Total £ -34 -928 -438 727 977 Total £ 18010 0 105 0 -2104 1428 -166 -968 -775 -1266 -224 -5762 0 -10000 -1722 20150 2165 119 2560 0 0 0 -2691 -3758 -3687 -2713 -266 -1712 -230 -293 -414 -1756 -374 0 7100 |
Prior Year £ 14398 0 80 388 -1896 -1039 -392 -1513 -774 -1166 -927 -4493 -57 -2643 |
||||
|---|---|---|---|---|---|---|---|---|---|---|
| 31621 | -20891 | -12452 | -34 | |||||||
| 20150 2105 20 |
-2691 -3758 -3687 -2713 -266 -1712 -230 -293 -414 -1756 -394 |
60 119 2560 |
19871 1380 186 1820 0 -4680 -4687 -2049 -2979 -2892 -1654 -493 -1756 -368 -189 -203 -2027 -208 0 |
|||||||
| 22275 | -17914 | 2739 | -928 |
Page 9
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SOUTH YORKSHIRE GUIDE ASSOCIATION FINANCIAL STATEMENTS YEAR ENDED 31st AUGUST 2025
| 6 7 8 |
Trading Trading Expenses Stripe Fees Trading Rebate Note : Cost value of stock held @ 31.08.2025 Helping Hand Grant Fund Transfer ex General Fund Transfer Trading Profit Unclaimed Trading Rebate County Merchandise Grants Fund Holding Accounts County Duke of Edinburgh Award HGH Badges Note County Standard Badges Note County 26 Challenge Badges Note Annual Subscriptions Trading Rebate to Levels RHS Wentworth Woodhouse County Guide & Ranger Units Note Stock GGSY Badges @ 31.08.2025 HGH Badges County Standard Badges County 26 Challenge Badges |
Receipts £ 15126 |
Receipts £ 15126 |
Payments £ -13040 -30 -256 |
Transfer £ 192 -2343 |
Total £ 2278 -30 -256 -2343 -351 0 1303 150 213 -3398 -1732 -2030 -242 96 106 0 0 408 0 -1662 |
Prior Year £ 2512 -22 -256 -2672 |
|||
|---|---|---|---|---|---|---|---|---|---|---|
| 15126 | -13326 | -2151 | -438 | |||||||
| = £93 8 |
-33 -905 |
1303 150 238 -2493 |
2643 1508 108 345 -3877 |
|||||||
| 8 | -938 | -802 | 727 | |||||||
| 1635 459 208 241 469 |
-3557 -582 -4 -6 -890 -61 |
-108 -119 -108 -129 890 |
767 351 23 -207 0 0 0 32 |
|||||||
| 3012 | -5100 | 426 | 966 | |||||||
| Qty 1000 262 206 |
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9 Trustees Remuneration and Expenses
The trustees receive no remuneration but are reimbursed for any expenses incurred in their role as a trustee.
Page 10
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Independent Examiner's Report to the Trustees of South Yorkshire County of the Guide Association
| report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 1 to 7.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
6!Mette.
Jane Mellor
Institute of Chartered Accountants in England and Wales
Glover & Co
Chartered Accountants 13/15 Netherhall Road DONCASTER DN1 2PH
3 November 2025