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2025-12-31-accounts

2025

Annual report

Well, we have enjoyed another busy year as your county commissioner team, ticking off a lot on our “to do” list but probably not as much as we would have preferred to complete. During our April AGM we reflected on the county’s achievement during 2025, providing a little “strictly come dancing style” glamour to the proceedings.

In 2025 we announced that we would be providing the opportunity to take part in a county International trip to the jamboree in Sweden in 2026. The submissions for selection were exceptionally high, with strong candidates from both young members and leaders. The level of enthusiasm demonstrated reinforced our commitment to providing meaningful opportunities and reflects the continued growth in member engagement across the county from our younger members.

We were proud that many of our county members took part in a range of International opportunities, including trips to Iceland, ICE UK, and interrailing across Europe. These experiences continue to promote independence, cultural learning, personal development and giving service as per the aim of WAGGGS among our young members and leaders.

The county office successfully completed its move to Wysholme, which now benefits from high speed WiFi including guest WiFi. Through a grant provided by Kirklees council and Members Local project fund, the property now has a shinny new cooker and due to a grant from one

community the building has benefited from smart new LED lighting. The Wysholme committee and county commissioner team are very grateful and thankful for these grants. Finally after lots of high vehicle incidents Wysholme has a fully repaired roof. These improvements ensure that the office remains equipped to support administrative functions, along with all county members being able to benefit with the wider use of Wysholme for residentials and other meetings.

A total of 214 leaders completed mandatory & skill-based training & 8 leaders successfully completed the Leadership Development Programme (LDP) an achievement that highlights the commitment of our volunteers to ongoing development and progression. We extend our thanks to all trainers and Trefoil members whose support ensured the continued successful delivery of our training programme.

Throughout the year, we enjoyed attending division AGMs, craft days, and various local events. These visits provided valuable opportunities for engagement, recognition of achievements and direct communication with members at all levels within our county.

Annual report continued

In the summer a county leaders’ night was held at Midgley Campsite, providing an opportunity for leaders to come together, build relationships, share experiences and take part in campfire singing. The event was well received and contributed positively to county morale and guiding spirit. Not to mention the eating of smores going down a treat; especially for our county president who experienced them for the first time!

Participation in North East England regional activities remained strong. Guides, rangers, and leaders attended the Monopoly run, whilst rainbows enjoyed a successful visit to the farm at Cannon Hall.

The county currently has two active Peer Educators delivering sessions across divisions. Their work continues to provide young members with valuable peer learning experiences on key topics, supporting confidence, wellbeing, and awareness. As we look forward to the coming year, our priorities include, expanding opportunities for young members, provide further encouragement across divisions to grow our Peer Education pool, and enhancing collaboration and support across the county.

We remain committed to ensuring a positive and enriching environment for members and we want to thank again all of you for the work you do to support the county and our young members.

Thank you,

Yours in guiding

Claire Bagnall, Deborah Barker & Gillian Longbottom County commissioner team

Membership numbers

A summary of the number of girls in each section in West Yorkshire South

2025 2024
Rainbows 814 770
Brownies 1,357 1,367
Guides 706 684
Rangers 87 98
Total 2,964 2,946

A summary of the number of volunteers in West Yorkshire South

2025 2024
Commissioners 18 28
Leaders 704 667
Young Leaders 74 145
Total 796 840

Awards

40 years long service

Angela Wimbush— Wakefield South Jane Siddall—Ackworth Carole Wilson— Calder Wendy Jessop—Spen Valley Gillian Longbottom—Huddersfield Dartmouth Sue Cole– Wakefield South Julie Wright—Huddersfield Dartmouth

County Award

Jane Siddall — Ackworth Sue Malyan— Ackworth Wendy Gill — Pennine East Wendy Swan — Pennine East

Good Service

Jane Maskill — Whitwood Cath Breeze — Pennine East Fay Newsome — Pennine East Jane Siddall — Ackworth

Hero Award

Sam Brown — Whitwood

www.girlguidingwestyorkshiresouth.org.uk office@girlguidingwestyorkshiresouth.org.uk

Girlguiding West Yorkshire South

Report and Accounts

Year ended 31 December 2025

Charity number - 509670

1

Independent Examiner's Report to Girlguiding West Yorkshire South

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 2 to 5.

Respective responsibilities of trustees and examiner

The charity trustees are responsible for the preparation of the accounts. The charity considers that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's report

In connection with my examination, no matter has come to my attention:

Melissa Smith Independent Reviewer

23/04/2026

2

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Balance sheet - 31 December 2025

Tangible Fixed Assets
Current Assets
Stocks
Debtors (due within one year)
Bank balances
Cash balance - Badges
Cash balance – County office
Creditors - amounts falling due within one year
Creditors and accrued charges
Net Current Assets
Total Assets less Current Liabilities
Capital and Reserves - unrestricted funds
General Fund
Brought forward at 1 January
Net incoming (outgoing) resources
Carried forward at 31 December
2025
2024
Notes
£
£
£
£
2
245
543
3
2,984
2,594
-
944
4
88,821
86,500
153
186
-
-
-------
-------
91,958
90,224
-------
-------
(1,303)
(1,970)
------
------
90,655
88,254
-------
-------
90,900
88,797
======
=====
88,797
98,056
2,103
(9,259)
-------
---------
90,900
88,797
======
======

I approve these accounts on behalf of the Executive Committee and confirm that we have made available all relevant records and information for their preparation.

............................................................................ Angela Wimbush - County Treasurer

3

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Statement of Financial Activities - Year Ended 31 December 2025

Unrestricted Funds
Income and Expenditure 2025 2024
Incoming resources: £ £ £
£
Subscriptions received from units 25,673 15,657
Bank interest received 2,208 2,833
Grants - 5,624
County badge sales 8,853 7,885
General Donations 1,060 -
Senior Section Activities - -
Training 1,766 2,168
County events 240 19,940
------- -------
Total incoming resources 39,800 54,106
------- -------
Resources expended:
Direct charitable expenditure
Subscription passed to Wysholme 3,423 3,441
Maintenance of Wysholme 3,354 8,400
Special grants to members 2,676 4,425
Mentor expenses - -
Training 2,368 3,195
Cost of county badge sales 8,076 7,771
County events 2,570 18,767
Senior section - -
Gifts and donations 122 317
------ ------
22,589 46,316
Management and administration expenditure
Annual General Meeting costs 162 120
Girlguiding subscriptions 485 464
Management administration expenses 13,924 15,873
Bank Charges 73 144
Depreciation 464 448
------ -------
15,108 17,049
------- --------
Total resources expended (37,697) (63,365)
------- --------
Net (outgoing)/incoming resources 2,103 (9,259)
===== =====

4

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Notes to the Accounts Year Ended 31 December 2025

1.1 Basis of preparation

The accounts are prepared on the accruals basis with income and expenditure being related to the period it is receivable or incurred.

1.2 Depreciation

Depreciation is provided in equal annual instalments to write off the cost of fixed assets over their anticipated useful lives, as follows :-

Office equipment 5 years

1.3 Stocks

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

2. Tangible Fixed Assets

3.
4.
Office
Equipment
Cost
£
As at 1 January 2025
15,700
Additions
165
As at 31 December 2025
15,865
Depreciation
As at 1 January 2025
15,156
Charge for the year
464
As at 31 December 2025
15,620
Net Book Values
As at 1 January 2025
543
As at 31 December 2025
245
Stocks
2025
£
Badge stocks
2,984
Bank Balances
2025
£
Deposit Accounts - Instant access account
6,106
- 32 day notice account
16,359
- Fixed term deposit account
60,000
Current Accounts - Treasurers account
2,402
- Badges
3,954
88,821
2024
£
2,594
2024
£
4,797
17,759
60,000
43
3,901
86,500
2024
£
2,594
  1. The charity has no restricted income funds, has no material commitments not provided for in the accounts, and has no loan creditors outstanding at the year end.

5

Girlguiding West Yorkshire South (Registered Charity No. 509670) Notes to the accounts Year Ended 31 December 2025

  1. All the charity’s operations are continuing operations and none were discontinued or acquired during the year.

  2. The charity has no intangible assets, or assets that are inalienable or historic.

  3. There were no material commitments not provided for at the year end.

Girlguiding West Yorkshire South

Report and Accounts

Year ended 31 December 2025

Charity number - 509670

1

Independent Examiner's Report to Girlguiding West Yorkshire South

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 2 to 5.

Respective responsibilities of trustees and examiner

The charity trustees are responsible for the preparation of the accounts. The charity considers that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's report

In connection with my examination, no matter has come to my attention:

Melissa Smith Independent Reviewer

23/04/2026

2

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Balance sheet - 31 December 2025

Tangible Fixed Assets
Current Assets
Stocks
Debtors (due within one year)
Bank balances
Cash balance - Badges
Cash balance – County office
Creditors - amounts falling due within one year
Creditors and accrued charges
Net Current Assets
Total Assets less Current Liabilities
Capital and Reserves - unrestricted funds
General Fund
Brought forward at 1 January
Net incoming (outgoing) resources
Carried forward at 31 December
2025
2024
Notes
£
£
£
£
2
245
543
3
2,984
2,594
-
944
4
88,821
86,500
153
186
-
-
-------
-------
91,958
90,224
-------
-------
(1,303)
(1,970)
------
------
90,655
88,254
-------
-------
90,900
88,797
======
=====
88,797
98,056
2,103
(9,259)
-------
---------
90,900
88,797
======
======

I approve these accounts on behalf of the Executive Committee and confirm that we have made available all relevant records and information for their preparation.

............................................................................ Angela Wimbush - County Treasurer

3

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Statement of Financial Activities - Year Ended 31 December 2025

Unrestricted Funds
Income and Expenditure 2025 2024
Incoming resources: £ £ £
£
Subscriptions received from units 25,673 15,657
Bank interest received 2,208 2,833
Grants - 5,624
County badge sales 8,853 7,885
General Donations 1,060 -
Senior Section Activities - -
Training 1,766 2,168
County events 240 19,940
------- -------
Total incoming resources 39,800 54,106
------- -------
Resources expended:
Direct charitable expenditure
Subscription passed to Wysholme 3,423 3,441
Maintenance of Wysholme 3,354 8,400
Special grants to members 2,676 4,425
Mentor expenses - -
Training 2,368 3,195
Cost of county badge sales 8,076 7,771
County events 2,570 18,767
Senior section - -
Gifts and donations 122 317
------ ------
22,589 46,316
Management and administration expenditure
Annual General Meeting costs 162 120
Girlguiding subscriptions 485 464
Management administration expenses 13,924 15,873
Bank Charges 73 144
Depreciation 464 448
------ -------
15,108 17,049
------- --------
Total resources expended (37,697) (63,365)
------- --------
Net (outgoing)/incoming resources 2,103 (9,259)
===== =====

4

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Notes to the Accounts Year Ended 31 December 2025

1.1 Basis of preparation

The accounts are prepared on the accruals basis with income and expenditure being related to the period it is receivable or incurred.

1.2 Depreciation

Depreciation is provided in equal annual instalments to write off the cost of fixed assets over their anticipated useful lives, as follows :-

Office equipment 5 years

1.3 Stocks

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

2. Tangible Fixed Assets

3.
4.
Office
Equipment
Cost
£
As at 1 January 2025
15,700
Additions
165
As at 31 December 2025
15,865
Depreciation
As at 1 January 2025
15,156
Charge for the year
464
As at 31 December 2025
15,620
Net Book Values
As at 1 January 2025
543
As at 31 December 2025
245
Stocks
2025
£
Badge stocks
2,984
Bank Balances
2025
£
Deposit Accounts - Instant access account
6,106
- 32 day notice account
16,359
- Fixed term deposit account
60,000
Current Accounts - Treasurers account
2,402
- Badges
3,954
88,821
2024
£
2,594
2024
£
4,797
17,759
60,000
43
3,901
86,500
2024
£
2,594
  1. The charity has no restricted income funds, has no material commitments not provided for in the accounts, and has no loan creditors outstanding at the year end.

5

Girlguiding West Yorkshire South (Registered Charity No. 509670) Notes to the accounts Year Ended 31 December 2025

  1. All the charity’s operations are continuing operations and none were discontinued or acquired during the year.

  2. The charity has no intangible assets, or assets that are inalienable or historic.

  3. There were no material commitments not provided for at the year end.