# DURHAM SOUTH COUNTY ANNUAL TRUSTEE REPORT
For the year ended 31 December 2024 Registered charity Number: 520718 https://girlguidingdurhamsouth.org.uk/
## Reference and Administration Details
Charity name: Durham South County Guide Association Other names charity is Girlguiding Durham South known by: Charity number: 520718 Charity’s principal 2 Rannoch Avenue, Chester-Le-Street, Co. Durham, DH2 address: 3EY Charity trustees who Jessica Redhead manage the charity:
|Trustee name|Office|Dates acted if not for|
|---|---|---|
|||wholeyear|
|Jessica Redhead|CountyCommissioner||
|Helen Barber(nee Carvey)|CountyTreasurer||
|Natasha Herbert|CountySecretary||
|Alexandra Lawton|Division Commissioner –||
||Barnard Castle||
|Karen Thompson|Division Commissioner –||
||Barnard Castle||
|Claire Bissett|Division Commissioner -|Till 20th July 2024|
||BishopAuckland||
|Lindsey Carey|Division Commissioner -|From 20thJuly 2024|
||BishopAuckland||
|Alison Curry|Division Commissioner -|From 20thJuly 2024|
||BishopAuckland||
|Dorothy Hales|Division Commissioner –||
||Chester-Le-Street||
|Vivien Purdom|Division Commissioner –||
||Chester-Le-Street||
|Ann Doubleday|Division Commissioner –||
||Darlington Locomotion||
|Emma Nimmo|Division Commissioner –||
||Darlington Locomotion||
|Linda Carvey|Division Commissioner –||
||Darlington Locomotion||
|Julie Ross|Division Commissioner –|Till 1st November 2024|
||Darlington Stephenson||
|Claire Bowman|Division Commissioner –|From 1st November 2024|
||Darlington Stephenson||
|Heather Young|Division Commissioner –|From 1st November 2024|
||Darlington Stephenson||
|Kate Adamson|Division Commissioner –|From 1st November 2024|
||Darlington Stephenson||
|Joanna Buckingham|Division Commissioner -|Till 13thJan 2024|
||Durham||
E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
Page 1 of 10
|Carolyn Hammond|Division Commissioner -|From 13thJan 2024|
|---|---|---|
||Durham||
|Katherine Hardman|Division Commissioner –||
||East Durham||
|Tracey Craddock|Division Commissioner –||
||East Durham||
|Nicola Robinson|Division Commissioner -|Till 29thAugust 2024|
||Newton Aycliffe||
|Sara Layfield-Carroll|Division Commissioner -|Till 29thAugust 2024|
||Newton Aycliffe||
|Rachel Layfield-Carroll|Division Commissioner -|From 29thAugust 2024|
||Newton Aycliffe||
|Jennifer Maddison|Division Commissioner -|Till 6th June 2024|
||Sedgefield||
|Linda Bentham|Division Commissioner -|From 6thJune 2024|
||Sedgefield||
|Lisa McLelland|Division Commissioner -|From 6thJune 2024|
||Sedgefield||
## Structure, Governance and Management
Durham South County Durham South County Guide Association is governed Guide Association by Royal Charter dated 14 December 1922. governed by 1922 Royal The charity is operated under the rules of its Charter, operates under constitution, last revised on 30 September 2015, and 2015 constitution approved by North East England Guide Association. approved by North East Specific office holders become trustees; these England Guide positions are appointed by the County Association. Commissioner in consultation with the other Trustees.
E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
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## Objectives and Activities
Durham South County Guide Association promotes girls' education, fostering holistic development aligned with Girlguiding's vision and mission.
The purpose of Durham South County Guide Association is to promote the education of girls and young women to help them develop emotionally, mentally, physically, and spiritually so they can make a positive contribution to their community and the wider world. It is also reflected clearly in Girlguiding’s vision and mission, which are a fresh expression of the charity’s purpose and direction.
Our visions and mission are to empower girls to reach their potential in a safe, supportive environment through fun, friendship, challenge, and adventure.
Our vision is an equal world where all girls can make a positive difference, be happy, safe and fulfil their potential.
Our mission is through fun, friendship, challenge, and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community.
Durham South County Guide Association supports Girlguiding UK branches, promoting public benefit through administrative support, training, and activities for girls.
The Durham South County Guide Association is a branch of Girlguiding UK, the largest voluntary organisation for girls and young women in the United Kingdom. Girlguiding UK’s latest Annual Report provides an overview of its public benefit activities during the previous year.
Durham South County Guide Association contributes to this wider mission by delivering its own public benefit activities. These include providing organisational and administrative support to local Girlguiding branches within the County, offering training, and organising events and activities for their benefit. The Association also works to promote the broader charitable aims of Girlguiding UK, helping girls and young women reach their full potential.
Girlguiding Durham South serves over 2,500 girls and young women across County Durham and Darlington, covering Barnard Castle, Bishop Auckland, Chester-Le-Street, Darlington, Durham, East Durham, Newton Aycliffe, Seaham, Sedgefield,
E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
Page 3 of 10
and Weardale. We aim to build girls’ confidence, raise their aspirations, and empower them to be a positive force for change. The County is home to nine divisions and several residential properties used for activities and overnight stays.
## Achievements and Performance
In 2024, Durham South celebrated growth, community spirit, and adventure, with girls and volunteers embracing camps, events, and awards—creating memories and strengthening Girlguiding’s values across all sections.
2024 has been a year of growth, celebration, and transformation across Durham South County. Our members, leaders, and volunteers have continued to demonstrate resilience, creativity, and commitment, delivering inspiring experiences for girls and young women across our communities.
From the youngest Rainbows to experienced Rangers, girls have taken part in a wide variety of activities that built confidence, encouraged teamwork, and created lifelong memories. Units across the county embraced opportunities to get involved in national celebrations, local community events, adventurous camps, and badgework challenges, all while strengthening the core values of Girlguiding.
We also marked the achievements of our dedicated volunteers, with long service awards presented to individuals celebrating 10, 20, 30, and even 40 years of commitment to Girlguiding.
In 2024, major upgrades Beyond the units, our sites and facilities have seen transformed Camp major development: House and East Shotton • At Camp House , a transformational year saw Campsite, with grantsignificant refurbishment work made possible funded refurbishments, through a grant from the Youth Investment conservation projects, Fund. Improvements included full renovations and new facilities to The Lodge, upgrades to the main building, enhancing experiences new walkways, and the start of plans to for all—just ahead of develop the craft room into a sleeping area. Camp House’s 60th With its 60th anniversary on the horizon in anniversary.
- At Camp House , a transformational year saw significant refurbishment work made possible through a grant from the Youth Investment Fund. Improvements included full renovations to The Lodge, upgrades to the main building, new walkways, and the start of plans to develop the craft room into a sleeping area. With its 60th anniversary on the horizon in
E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
Page 4 of 10
- 2025, preparations are underway for a special celebration.
- • East Shotton Campsite welcomed visitors almost every weekend and hosted a successful County Camp. Thanks to generous grants, essential roof repairs and an ambitious nature conservation project have revitalised the site. New workshops, ecofriendly zones, and a campsite badge designed by one of our Guides made this a standout year.
- E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
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## Financial Review
Reserve policy:
The executive committee annually reviews reserves for unforeseen needs, income fluctuations, and short-term deficits, ensuring financial stability and adaptability.
The executive committee made up of trustees conducts an annual review of the level of unrestricted reserves not committed or invested in tangible fixed assets ("the free reserves") in the general fund by considering the risks associated with the general fund, the risks associated with the various income streams, expenditure plans and balance sheet items. This enables an estimate to be made of the level of reserves that are sufficient to meet:
- a) The risk of unforeseen emergency or other unexpected need for funds, e.g., an unexpected large repair bill.
- b) Funds needed to give the trustees time to act if income falls below expectations.
- c) The need to fund short-term deficits in a cash budget, e.g., money may need to be spent on an event before fees or a funding grant is received.
The reserves policy and amount of reserves is reviewed annually by the executive committee.
Review of financial activities:
In FY24, Durham South In the fiscal year FY24, Durham South County County received accrued income from various sources totalling £25,773.72 income from £25,773.72. This income was sourced from: grants, subscriptions, events, training, badge Grants: £2,500.00 sales, rent, and Subscriptions: £10,485.20 miscellaneous sources. Events: £561.57 Training: £ - Badge sales: £1,191.05 Rent: £ 5,625.00 Interest: £612.82 Miscellaneous sources: £4,798.08[1]
> 1 Majority of miscellaneous income is linked to County account holding division funds whilst a new bank account is arranged. E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
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These diverse revenue streams underscore the resilience of our funding model, facilitating the sustainability and advancement of our objectives.
Durham South County Throughout the fiscal period, Durham South County allocated £18,717.09 to allocated funds to various expenditures totalling events, training, £18,717.09. These expenditures included: recognition, membership, Guiding events: £2,414.93 miscellaneous, and Training and development: £394.73 administration, Thanks and recognition: £1,701.95 maintaining positive net Membership subscription: £168.00 income of £20,454.15. Miscellaneous expenses: £639.96 Administration costs: £13,397.52
Despite substantial outgoings, prudent financial management resulted in a positive net income of £20,454.15 before administration costs. After accounting for administration costs of £13,397.52, the final net income for FY24 was £7,056.63.
This demonstrates our commitment to fiscal responsibility and effective resource utilisation in pursuit of our goals.
Durham South County's Durham South County incurred administrative costs administrative costs of £ totalling £ 13,397.52, encompassing various 13,397.52 cover essential operational expenses essential for the smooth operational expenses, functioning of our activities, including bank fees, requiring careful grants, subsidies, maintenance expenses, and monitoring and risk software licenses. management for financial stability. While these costs are crucial for organisational operations, they also entail certain risks that necessitate close monitoring. As part of our FY25 activities, we will closely monitor and implement necessary controls to ensure ongoing financial stability.
E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
Page 7 of 10
Durham South County Durham South County sustained a positive net sustained a positive net income of £7,056.63, which includes £4,284.00 held income of £7,056.63 temporarily on behalf of one of the divisions during despite administrative their bank transition. Excluding this restricted costs and significant amount, the net income attributable to Durham expenditures. South County’s own activities is £2,772.63
## Going Concern:
Durham South County The county has proactively developed a strategic strategically manages approach to manage financial risks, entailing a financial risks with comprehensive review of all operational areas. comprehensive reviews, Concurrently, we are forward-looking, anticipating ensuring engaging changes necessary to uphold the delivery of activities for members, relevant, stimulating, and engaging activities for our supported by sufficient members. reserves.
In the short term (12-24 months), our reserves are deemed sufficient to mitigate immediate risks, contingent upon careful management and control.
Durham South County Moreover, we acknowledge continuing from FY23 the recognises economic broader economic landscape where high inflation challenges like high and turbulent global policies presents risks and inflation affecting challenges that could impact our income streams, income, costs, and impacting viability, cash flows, and overall financial financial health, health. This environment may result in escalated committing to vigilant running costs, heightened borrowing expenses, and reserve fund pricing volatility, potentially impeding our ability to management. maintain margins.
To address these challenges, in FY25, we are committed to vigilantly monitoring and reviewing our reserve fund to ensure its adequacy and health, thereby fortifying our financial resilience and adaptability.
Other matters of concern: Redwood Lodge Redwood Lodge The Redwood Lodge management committee, in continues to be a risk as their latest meeting in early FY24, concluded that
E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
Page 8 of 10
in FY23 management they need to inform Durham South County about the informed Durham South critical financial state of Redwood Lodge. Operating County of financial at a loss since the 'Raise the Roof' campaign in 2017, strain, operating at a they've relied on Covid recovery grants to stay loss, relying on Covid afloat. Expenditure exceeded income in 2023, with grants, facing only two weekly bookings during term time and uncertainties. limited income from the Durham Division Shop. Despite efforts to increase bookings and set a budget for 2024, uncertainties remain, including gas and electricity costs. With income estimated at £1500 for 2024 and no significant increase in bookings, the committee acknowledges the need for County trustees to determine the lodge's future, including potential sale, which would require consent from Durham University and the Charity Commission due to a covenant from the original purchase.
Redwood Lodge's As such, it's important to note the potential risk financial strain poses a Redwood Lodge still poses to Durham South's risk to Durham South's accounts if support is required to cover its costs. This accounts, requiring could impact the financial stability of Durham South careful resource and necessitate careful consideration of resource allocation and risk allocation and risk management strategies. management strategies. Blackhall’s vacant The tenant at the Blackhall building vacated the tenancy poses a premises mid-contract and without prior notice, financial risk to Durham resulting in a loss of two months' rent (£1,250) in South, requiring careful FY24. This amount is recorded as a receivable in the resource planning and financial statements and remains outstanding at risk management. year-end.
As such, it's important to note the potential risk the property poses to Durham South's accounts in the absence of an active tenant. This could affect the county’s financial stability and requires careful consideration of resource allocation and risk management strategies.
E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
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## Future Plans
Looking ahead to 2025, Durham South is set to build on 2024’s success with energy, teamwork, and celebration.
As we look ahead to 2025, with milestones such as Camp House’s 60th birthday on the horizon, we remain excited for what’s to come. With continued teamwork and the energy of our young members, Durham South County is well placed to build on the successes of 2024 and continue to offer exceptional guiding experiences to all.
## Declaration
The trustees declare that they have approved the trustees’ rep ort above on 07 July 2025.
Signed on behalf of the charity’s trustees.
Jessica Redhead County Commissioner
Helen Barber County Treasurer
E: info@girlguidingdurhamsouth.org.uk W: girlguidingdurhamsouth.org.uk County Commissioner: Jessica Redhead County President: Jean Foulds
Girlguiding’s operating name is The Guide Association. Incorporated by Royal Charter Registered charity in England number - 520718
Page 10 of 10
DURHAM SOUTH COUNTY ANNUAL FINANCIAL STATEMENTS For the year ended 31 December 2024
## 1. Independent reviewer’s checklist and conformation form
Page 1 of 16
## 2. Consolidated statement of financial activities
For the year ended 31 December 2024
||Notes|General
funds
£|Designated
funds
£|Restricted
funds
£|Total
2024
£|Total
2023
£|
|---|---|---|---|---|---|---|
|Income from:|||||||
|Donations||-|
-|
-|
-|-|
|Legacies||-|
-|
-|
-|-|
|Grants||-|
-|
2,500.00|
2,500.00|
2,449.75|
|Subscriptions||10,485.20|
-|
-|
10,485.20|
9,308.00|
|Events||561.57|
-|
-|
561.57|
1,090.00|
|Training||-|
-|
-|
-|
375.00|
|Badge sales||1,191.05|
-|
-|
1,191.05|
2,505.12|
|Rent||5,625.00|
-|
-|
5,625.00|
4,900.00|
|Interest||612.82|
-|
-|
612.82|
-|
|Miscellaneous||514.08|
-|
4,284.001|4,798.08|
2,896.23|
|Total Income||18,989.72|-|6,784.00|25,773.72|23,524.10|
||||||||
|Expenditure on:|||||||
|Guidingevents||2,414.93|
-|
-|
2,414.93|
9,955.18|
|Training and
development||394.73|
-|
-|
394.73|
786.75|
|Thanks and
recognition||1,701.95|
-|
-|
1,701.95|
496.46|
|Membership
subscription||168.00|
-|
-|
168.00|
48.00|
|Miscellaneous/Other||639.96|
-|
-|
639.96|
5,368.99|
|Total Expenditure||5,319.57|
-|
-|
5,319.57|
16,655.38|
||||||||
|Net income
(income - expenditure)||13,670.15|-|6,784.00|20,454.15|6,868.72|
To be continued on the next page
> 1 £4,284.00 recorded under miscellaneous income (restricted funds) represents money temporarily held on behalf of a division transitioning to a new bank account. These funds are expected to be transferred in FY25.
Page 2 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£
Total
2023
£|
|---|---|
|Administration costs:||
|Administration costs
1,058.58
-
-|
1,058.58
-|
|Bank Fees
36.55
-
-|
36.55
81.40|
|Grants and Subsides -
Unit Hardship
-
-
-|
-
1,661,70|
|Grants and Subsides -
Travel Grants
-
-
-|
-
650.00|
|Grants and Subsides -
Other(incl. Building)
3,379.00
-
-|
3,379.00
3,430.00|
|Independent Examiner
Recognition
-
-
-|
-
-|
|Insurance
830.83
-
-|
830.83
-|
|Purchase and
Maintenance of County
Equipment
1,542.41
-
-|
1,542.41
218.25|
|Office Equipment
-
-
-|
-
-|
|Reimbursement for
Volunteer Travel
1,116.70
-
-|
1,116.70
120.60|
|Transportation for
Events
-
-
-|
-
-|
|Rent or Maintenance of
MeetingSpaces
176.50
-
-|
176.50
884.00|
|Utilities / maintenance
for Girlguiding-owned
facilities
934.68
-
-|
934.68
3,794.41|
|Software Licenses
998.27
-
-|
998.27
80.64|
|GG Trading
3,324.00
-
-|
3,324.00
3,635.91|
|Legal and Accounting
Services
-
-
-|-
-|
|Emergency or
Unforeseen Expenses
-
-
-|-
-|
|Other (Unable to
allocate to a category)
-
-
-|-
-|
|Total administration
costs
13,397.52- -|
13,397.52
14,556.91|
|||
|Total Outgoings
(expenditure + administration
costs)
18,717.09
-
-|18,717.09
21,425.63|
|||
|Income - Outgoings
272.63
-
6,784.00|7,056.63|
Page 3 of 16
## 3. Statement of Assets and Liabilities as of 31 December 2024
## 3.1. Cash funds
||||General|Designated|Restricted|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|2024|
|||Notes|£|£|£|£|
|1|Lloyds Current Account|4.4 - 1|10,867.08|-|-|10,867.08|
|2|Lloyds EasyAccess Saver|4.4 - 2|
12,528.24|
-|
6,784.00|
19,312.24|
|3|Lloyds Fixed Term|4.4 - 3|
-|-|-|-|
||Account - 9 Months||||||
|4|Lloyds Blackhall Current|4.4 - 4|
9,734.50|-|-|9,734.50|
||Account||||||
|5|Lloyds Fixed Term|4.5 - 5|
32,460.00|-|-|32,460.00|
||Account - 12 Months||||||
||Total||65,589.82|-|6,784.00|72,373.82|
## 3.2. Accounts Receivable
As of December 31, 2024:
|counts Receivable
of December 31, 2024:|||
|---|---|---|
|Debtor Description|Total|Notes|
||£||
|Unpaid rent – Blackhall Tenant|1,250.00|Unpaid rent (£1,250)|
|(Nov–Dec)||relates to a tenant who|
|||exited the Blackhall|
|||building mid-lease|
|||without notice.|
|||Recovery options are|
|||under review.|
|Other receivables|-|-|
|Total Accounts Receivable|1,250.00||
## 3.3. Other assets for the unrestricted use of Durham South County
- 1 Land, buildings, furnishings, and Notes equipment at:
- 1.1 Camphouse - (Spennymoor)
- 1.2 East Shotten Campsite (East Shotten)
- 1.3 Blackhall HQ (Hartlepool)
50% stake with Durham North County Devolved management to local committee. Devolved management to local committee. During FY23, Durham South County discovered that the county held a 50% ownership stake in the 'Blackhall' building. Upon reviewing the land registry deeds, it was revealed that the Scout Association owned the remaining 50%. The building is currently rented out to a third-party entity unrelated to Girl Guiding. In response, Durham South County has assumed management responsibilities for the building and has
Page 4 of 16
2 County Standard
gained access to the associated accounts during FY23. For further details, please refer to account #4. Estimated value: £10,000
4. Liabilities (Obligations or debts that an organisation owes to external parties, which arise from past transactions or events which will be paid during next fiscal year)
As of December 31, 2024:
|||Total|Notes|
|---|---|---|---|
|||£||
|1|Accounts Payable|-|-|
|2|Loans Payable|-|-|
|3|Accrued Expenses|-|-|
|4|Notes Payable|-|-|
|5|Deferred Revenue|-|-|
||Total|0.00||
## 5. Notes to the Financial Statements
## 5.1. Statement of Public Benefit
Durham South County The Durham South County Guide Association is a Guide is part of branch of Girlguiding UK, which, along with its Girlguiding UK, the branches, comprises the United Kingdom’s largest largest voluntary voluntary organisation for girls and young women. For organisation for girls. a report on Girlguiding UK’s public benefit activities in Annual Report details the previous year, please refer to its latest Annual public benefits. Report.
Durham South County The Durham South County Guide Association Guide supports local continues to provide public benefit activities, offering Girlguiding UK support, training, and events for local Girlguiding UK branches, promoting branches. Additionally, it promotes Girlguiding UK's charitable objectives . charitable objectives for girls and young women.
## 5.2. General
The financial statements for Durham South County have been prepared in accordance with the Statement of Recommended Practice (SORP) 2008 under the Receipts and Payments basis.
During the financial year, there were movements in restricted funds. A grant was received from the North East Region to support activities enabling girls to participate in adventurous opportunities. In addition, the County at year end are temporarily holding
Page 5 of 16
funds on behalf of one of the divisions while they transitioned to a new banking provider, with arrangements for the new account being finalised within in next fiscal year.
There were no movements within designated funds.
## 5.3. Consolidated statement of financial activities notes
See appendix 1 – 5 for a detailed breakdown of accounts which feed into the consolidated statement.
## 5.4. Bank account notes
|Account Description|From Date
To Date
Notes|
|---|---|
|1
Lloyds Current Account|01/01/2024
31/12/2024
Active current account for County
funds.|
|2
Lloyds Easy Access Saver|22/01/2024
31/12/2024
Active easy access savings account
for Countyfunds opened 22/01/2024.|
|3
Lloyds Fixed Term Account
- 9 Months|22/01/2024
22/10/2023
9-month fixed saver opened on
22/01/2024 and matured on
22/10/2024.|
|4
Lloyds Current Account -
Blackhall|01/01/2024
31/12/2024
Active current account for Blackhall
building – see section 2.3.1.3 for
details.|
|5
Lloyds Fixed Term Account
- 12 Months|25/10/2024
31/12/2024
12-month fixed saver opened on
25/10/2024.|
## 5.5. Summarised cash position
|||Bal|Total|Total|
Transfer|Transfers|Bal|
|---|---|---|---|---|---|---|---|
||Account|B/Fwd|Income|Outgoings|
In|Out|C/Fwd|
||Description|£|£|£|
£|£|£|
|1|Lloyds Current
Account|54,257.79|24,455.90|16,687.19|
23,084.58|74,244.00|10,867.08|
|2|Lloyds Easy
Access Saver|-|213.08|-|
26,784.00|7,684.84|19,312.24|
||Lloyds Fixed Term|||||||
|3|Account - 9|-|399.74|-|
15,000.00|15,399.74|-|
||Months|||||||
||Lloyds Current|||||||
|4|Account -|11,059.40|705.00|2,029.90|
-|-|9,734.50|
||Blackhall|||||||
||Lloyds Fixed Term|||||||
|5|Account - 12|-|-|-|
32,460.00|-|32,460.00|
||Months|||||||
||Total|65,317.19|25,773.72|18,717.09|
97,328.58|
97,328.58|
72,373.82|
Page 6 of 16
## Appendix 1: Account #1 - Lloyds Current Account
For the year ended 31 December 2024
|Appendix 1: Account #1 - Lloyds Current Account
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
2,500.00|-|
|Subscriptions
10,485.20
-
-|10,485.20|
|Events
561.57
-
-|-|
|Training
-
-
-|-|
|Badge sales
1,191.05
-
-|1,191.05|
|Rent
5,000.00
-
-|5,000.00|
|Interest
-
-
-|-|
|Miscellaneous
434.08
-
4,284.002|4,718.08|
|Total Income
40,756.48
-
6,784.00|
47,540.48|
|Expenditure on:||
|Guidingevents
2,414.93
-
-|2,414.93|
|Trainingand development
394.73
-
-|394.73|
|Thanks and recognition
1,701.95
-
-|1,701.95|
|Membershipsubscription
168.00
-
-|168.00|
|Miscellaneous / Other
375.57
-
-|375.57|
|Total Expenditure
5,055.18
-
-|5,055.18|
|||
|Net income
(income - expenditure)
35,701.30
-
6,784.00|42,485.30|
To be continued on the next page
> 2 £4,284.00 recorded under miscellaneous income (restricted funds) represents money temporarily held on behalf of a division transitioning to a new bank account. These funds are expected to be transferred in FY25.
Page 7 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
1,058.58
-
-|1058.58|
|Bank Fees
36.55
-
-|36.55|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
3,379.00
-
-|3,379.00|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
-
-
-|-|
|Purchase and Maintenance of
CountyEquipment
1,542.41
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
1,116.70
-
-|1,116.70|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
176.50
-
-|176.50|
|Utilities / maintenance for
Girlguiding-owned facilities
-
-
-|-|
|Software Licenses
998.27
-
-|998.27|
|GG Trading
3,324.00
-
-|3,324.00|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
11,632.01
-
-|11,632.01|
|||
|Total Outgoings
(expenditure + administration costs)
16,687.19
-
-|16,687.19|
|||
|Income - Outgoings
984.71
-
6,784.00|7,768.71|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
54,257.79||
|Transfers – Incoming
23,084.58
77,342.37
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
74,244.00
3,098.37
(Total above – Transfers Outgoing)||
|Total Income
24,455.90
27,554.27
(Total above + Total Income)||
|Total Outgoings
16,687.19
10,867.08
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
10,867.08||
Page 8 of 16
## Appendix 2: Account #2 – Lloyds Easy Access Saving Financial Statement
For the year ended 31 December 2024
|Appendix 2: Account #2 – Lloyds Easy Access Saving Financial Statement
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
-|-|
|Subscriptions
-
-
-|-|
|Events
-
-
-|-|
|Training
-
-
-|-|
|Badge sales
-
-
-|-|
|Rent
-
-
-|-|
|Interest
213.08
-
-|213.08|
|Miscellaneous
-
-
-|-|
|Total Income
213.08
-
-|213.08|
|Expenditure on:||
|Guidingevents
-
-
-|-|
|Trainingand development
-
-
-|-|
|Thanks and recognition
-
-
-|-|
|Membershipsubscription
-
-
-|-|
|Miscellaneous / Other
-
-
-|-|
|Total Expenditure
-
-
-|-|
|||
|Net income
(income - expenditure)
213.08
-
-|213.08|
To be continued on the next page
Page 9 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
-
-
-|-|
|Bank Fees
-
-
-|-|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
-
-
-|-|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
-
-
-|-|
|Purchase and Maintenance of
CountyEquipment
-
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
-
-
-|-|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
-
-
-|-|
|Utilities / maintenance for
Girlguiding-owned facilities
-
-
-|-|
|Software Licenses
-
-
-|-|
|GG Trading
-
-
-|-|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
-
-
-|-|
|||
|Total Outgoings
(expenditure + administration costs)
-
-
-|-|
|||
|Income - Outgoings
213.08
-
-|213.08|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
-||
|Transfers – Incoming
26,784.00
26,784.00
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
7,684.84
19,099.16
(Total above – Transfers Outgoing)||
|Total Income
213.08
19,312.24
(Total above + Total Income)||
|Total Outgoings
-
19,312.24
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
19,312.24||
Page 10 of 16
## Appendix 3: Account #3 – Lloyds Fixed Term Account - 9 Months
For the year ended 31 December 2024
|Appendix 3: Account #3 – Lloyds Fixed Term Account - 9 Months
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
-|-|
|Subscriptions
-
-
-|-|
|Events
-
-
-|-|
|Training
-
-
-|-|
|Badge sales
-
-
-|-|
|Rent
-
-
-|-|
|Interest
399.74
-
-|399.74|
|Miscellaneous
-
-
-|-|
|Total Income
399.74
-
-|399.74|
|Expenditure on:||
|Guidingevents
-
-
-|-|
|Trainingand development
-
-
-|-|
|Thanks and recognition
-
-
-|-|
|Membershipsubscription
-
-
-|-|
|Miscellaneous / Other
-
-
-|-|
|Total Expenditure
-
-
-|-|
|||
|Net income
(income - expenditure)
399.74
-
-|399.74|
To be continued on the next page
Page 11 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
-
-
-|-|
|Bank Fees
-
-
-|-|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
-
-
-|-|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
-
-
-|-|
|Purchase and Maintenance of
CountyEquipment
-
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
-
-
-|-|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
-
-
-|-|
|Utilities / maintenance for
Girlguiding-owned facilities
-
-
-|-|
|Software Licenses
-
-
-|-|
|GG Trading
-
-
-|-|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
-
-
-|-|
|||
|Total Outgoings
(expenditure + administration costs)
-
-
-|-|
|||
|Income - Outgoings
399.74
-
-|399.74|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
-||
|Transfers – Incoming
15,000.00
15,000.00
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
15,399.74
(399.74)
(Total above – Transfers Outgoing)||
|Total Income
399.74
-
(Total above + Total Income)||
|Total Outgoings
-
-
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
-
-||
Page 12 of 16
## Appendix 4: Account #4 – Lloyds Blackhall Current Account
For the year ended 31 December 2024
|Appendix 4: Account #4 – Lloyds Blackhall Current Account
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
-|-|
|Subscriptions
-
-
-|-|
|Events
-
-
-|-|
|Training
-
-
-|-|
|Badge sales
-
-
-|-|
|Rent
625.00
-
-|625.00|
|Interest
-
-
-|-|
|Miscellaneous
80.00
-
-|80.00|
|Total Income
705.00
-
-|705.00|
|Expenditure on:||
|Guidingevents
-
-
-|-|
|Trainingand development
-
-
-|-|
|Thanks and recognition
-
-
-|-|
|Membershipsubscription
-
-
-|-|
|Miscellaneous / Other
264.39
-
-|264.39|
|Total Expenditure
264.39
-
-|264.39|
|||
|Net income
(income - expenditure)
440.61
-
-|440.61|
To be continued on the next page
Page 13 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
-
-
-|-|
|Bank Fees
-
-
-|-|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
-
-
-|-|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
830.83
-
-|830.83|
|Purchase and Maintenance of
CountyEquipment
-
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
-
-
-|-|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
-
-
-|-|
|Utilities / maintenance for
Girlguiding-owned facilities
934.68
-
-|934.68|
|Software Licenses
-
-
-|-|
|GG Trading
-
-
-|-|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
1,765.51
-
-|1,765.51|
|||
|Total Outgoings
(expenditure + administration costs)
2,029.90
-
-|2,029.90|
|||
|Income - Outgoings
(1,324.90)
-
-|(1,324.90)|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
11,059.40||
|Transfers – Incoming
-
11,059.40
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
-
11,059.40
(Total above – Transfers Outgoing)||
|Total Income
705.00
11,764.40
(Total above + Total Income)||
|Total Outgoings
2,029.90
9,734.50
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
9,734.50||
Page 14 of 16
## Appendix 5: Account #5 – Lloyds Fixed Term Account - 12 Months
For the year ended 31 December 2024
|Appendix 5: Account #5 – Lloyds Fixed Term Account - 12 Months
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
-|-|
|Subscriptions
-
-
-|-|
|Events
-
-
-|-|
|Training
-
-
-|-|
|Badge sales
-
-
-|-|
|Rent
-
-
-|-|
|Interest
-
-
-|-|
|Miscellaneous
-
-
-|-|
|Total Income
-
-
-|-|
|Expenditure on:||
|Guidingevents
-
-
-|-|
|Trainingand development
-
-
-|-|
|Thanks and recognition
-
-
-|-|
|Membershipsubscription
-
-
-|-|
|Miscellaneous / Other
-
-
-|-|
|Total Expenditure
-
-
-|-|
|||
|Net income
(income - expenditure)
-
-
-|-|
To be continued on the next page
Page 15 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
-
-
-|-|
|Bank Fees
-
-
-|-|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
-
-
-|-|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
-
-
-|-|
|Purchase and Maintenance of
CountyEquipment
-
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
-
-
-|-|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
-
-
-|-|
|Utilities / maintenance for
Girlguiding-owned facilities
-
-
-|-|
|Software Licenses
-
-
-|-|
|GG Trading
-
-
-|-|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
-
-
-|-|
|||
|Total Outgoings
(expenditure + administration costs)
-
-
-|-|
|||
|Income - Outgoings
-
-
-|-|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
-||
|Transfers – Incoming
32,460.00
32,460.00
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
-
32,460.00
(Total above – Transfers Outgoing)||
|Total Income
-
32,460.00
(Total above + Total Income)||
|Total Outgoings
-
32,460.00
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
32,460.00
-||
Page 16 of 16
DURHAM SOUTH COUNTY ANNUAL FINANCIAL STATEMENTS For the year ended 31 December 2024
## 1. Independent reviewer’s checklist and conformation form
Page 1 of 16
## 2. Consolidated statement of financial activities
For the year ended 31 December 2024
||Notes|General
funds
£|Designated
funds
£|Restricted
funds
£|Total
2024
£|Total
2023
£|
|---|---|---|---|---|---|---|
|Income from:|||||||
|Donations||-|
-|
-|
-|-|
|Legacies||-|
-|
-|
-|-|
|Grants||-|
-|
2,500.00|
2,500.00|
2,449.75|
|Subscriptions||10,485.20|
-|
-|
10,485.20|
9,308.00|
|Events||561.57|
-|
-|
561.57|
1,090.00|
|Training||-|
-|
-|
-|
375.00|
|Badge sales||1,191.05|
-|
-|
1,191.05|
2,505.12|
|Rent||5,625.00|
-|
-|
5,625.00|
4,900.00|
|Interest||612.82|
-|
-|
612.82|
-|
|Miscellaneous||514.08|
-|
4,284.001|4,798.08|
2,896.23|
|Total Income||18,989.72|-|6,784.00|25,773.72|23,524.10|
||||||||
|Expenditure on:|||||||
|Guidingevents||2,414.93|
-|
-|
2,414.93|
9,955.18|
|Training and
development||394.73|
-|
-|
394.73|
786.75|
|Thanks and
recognition||1,701.95|
-|
-|
1,701.95|
496.46|
|Membership
subscription||168.00|
-|
-|
168.00|
48.00|
|Miscellaneous/Other||639.96|
-|
-|
639.96|
5,368.99|
|Total Expenditure||5,319.57|
-|
-|
5,319.57|
16,655.38|
||||||||
|Net income
(income - expenditure)||13,670.15|-|6,784.00|20,454.15|6,868.72|
To be continued on the next page
> 1 £4,284.00 recorded under miscellaneous income (restricted funds) represents money temporarily held on behalf of a division transitioning to a new bank account. These funds are expected to be transferred in FY25.
Page 2 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£
Total
2023
£|
|---|---|
|Administration costs:||
|Administration costs
1,058.58
-
-|
1,058.58
-|
|Bank Fees
36.55
-
-|
36.55
81.40|
|Grants and Subsides -
Unit Hardship
-
-
-|
-
1,661,70|
|Grants and Subsides -
Travel Grants
-
-
-|
-
650.00|
|Grants and Subsides -
Other(incl. Building)
3,379.00
-
-|
3,379.00
3,430.00|
|Independent Examiner
Recognition
-
-
-|
-
-|
|Insurance
830.83
-
-|
830.83
-|
|Purchase and
Maintenance of County
Equipment
1,542.41
-
-|
1,542.41
218.25|
|Office Equipment
-
-
-|
-
-|
|Reimbursement for
Volunteer Travel
1,116.70
-
-|
1,116.70
120.60|
|Transportation for
Events
-
-
-|
-
-|
|Rent or Maintenance of
MeetingSpaces
176.50
-
-|
176.50
884.00|
|Utilities / maintenance
for Girlguiding-owned
facilities
934.68
-
-|
934.68
3,794.41|
|Software Licenses
998.27
-
-|
998.27
80.64|
|GG Trading
3,324.00
-
-|
3,324.00
3,635.91|
|Legal and Accounting
Services
-
-
-|-
-|
|Emergency or
Unforeseen Expenses
-
-
-|-
-|
|Other (Unable to
allocate to a category)
-
-
-|-
-|
|Total administration
costs
13,397.52- -|
13,397.52
14,556.91|
|||
|Total Outgoings
(expenditure + administration
costs)
18,717.09
-
-|18,717.09
21,425.63|
|||
|Income - Outgoings
272.63
-
6,784.00|7,056.63|
Page 3 of 16
## 3. Statement of Assets and Liabilities as of 31 December 2024
## 3.1. Cash funds
||||General|Designated|Restricted|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|2024|
|||Notes|£|£|£|£|
|1|Lloyds Current Account|4.4 - 1|10,867.08|-|-|10,867.08|
|2|Lloyds EasyAccess Saver|4.4 - 2|
12,528.24|
-|
6,784.00|
19,312.24|
|3|Lloyds Fixed Term|4.4 - 3|
-|-|-|-|
||Account - 9 Months||||||
|4|Lloyds Blackhall Current|4.4 - 4|
9,734.50|-|-|9,734.50|
||Account||||||
|5|Lloyds Fixed Term|4.5 - 5|
32,460.00|-|-|32,460.00|
||Account - 12 Months||||||
||Total||65,589.82|-|6,784.00|72,373.82|
## 3.2. Accounts Receivable
As of December 31, 2024:
|counts Receivable
of December 31, 2024:|||
|---|---|---|
|Debtor Description|Total|Notes|
||£||
|Unpaid rent – Blackhall Tenant|1,250.00|Unpaid rent (£1,250)|
|(Nov–Dec)||relates to a tenant who|
|||exited the Blackhall|
|||building mid-lease|
|||without notice.|
|||Recovery options are|
|||under review.|
|Other receivables|-|-|
|Total Accounts Receivable|1,250.00||
## 3.3. Other assets for the unrestricted use of Durham South County
- 1 Land, buildings, furnishings, and Notes equipment at:
- 1.1 Camphouse - (Spennymoor)
- 1.2 East Shotten Campsite (East Shotten)
- 1.3 Blackhall HQ (Hartlepool)
50% stake with Durham North County Devolved management to local committee. Devolved management to local committee. During FY23, Durham South County discovered that the county held a 50% ownership stake in the 'Blackhall' building. Upon reviewing the land registry deeds, it was revealed that the Scout Association owned the remaining 50%. The building is currently rented out to a third-party entity unrelated to Girl Guiding. In response, Durham South County has assumed management responsibilities for the building and has
Page 4 of 16
2 County Standard
gained access to the associated accounts during FY23. For further details, please refer to account #4. Estimated value: £10,000
4. Liabilities (Obligations or debts that an organisation owes to external parties, which arise from past transactions or events which will be paid during next fiscal year)
As of December 31, 2024:
|||Total|Notes|
|---|---|---|---|
|||£||
|1|Accounts Payable|-|-|
|2|Loans Payable|-|-|
|3|Accrued Expenses|-|-|
|4|Notes Payable|-|-|
|5|Deferred Revenue|-|-|
||Total|0.00||
## 5. Notes to the Financial Statements
## 5.1. Statement of Public Benefit
Durham South County The Durham South County Guide Association is a Guide is part of branch of Girlguiding UK, which, along with its Girlguiding UK, the branches, comprises the United Kingdom’s largest largest voluntary voluntary organisation for girls and young women. For organisation for girls. a report on Girlguiding UK’s public benefit activities in Annual Report details the previous year, please refer to its latest Annual public benefits. Report.
Durham South County The Durham South County Guide Association Guide supports local continues to provide public benefit activities, offering Girlguiding UK support, training, and events for local Girlguiding UK branches, promoting branches. Additionally, it promotes Girlguiding UK's charitable objectives . charitable objectives for girls and young women.
## 5.2. General
The financial statements for Durham South County have been prepared in accordance with the Statement of Recommended Practice (SORP) 2008 under the Receipts and Payments basis.
During the financial year, there were movements in restricted funds. A grant was received from the North East Region to support activities enabling girls to participate in adventurous opportunities. In addition, the County at year end are temporarily holding
Page 5 of 16
funds on behalf of one of the divisions while they transitioned to a new banking provider, with arrangements for the new account being finalised within in next fiscal year.
There were no movements within designated funds.
## 5.3. Consolidated statement of financial activities notes
See appendix 1 – 5 for a detailed breakdown of accounts which feed into the consolidated statement.
## 5.4. Bank account notes
|Account Description|From Date
To Date
Notes|
|---|---|
|1
Lloyds Current Account|01/01/2024
31/12/2024
Active current account for County
funds.|
|2
Lloyds Easy Access Saver|22/01/2024
31/12/2024
Active easy access savings account
for Countyfunds opened 22/01/2024.|
|3
Lloyds Fixed Term Account
- 9 Months|22/01/2024
22/10/2023
9-month fixed saver opened on
22/01/2024 and matured on
22/10/2024.|
|4
Lloyds Current Account -
Blackhall|01/01/2024
31/12/2024
Active current account for Blackhall
building – see section 2.3.1.3 for
details.|
|5
Lloyds Fixed Term Account
- 12 Months|25/10/2024
31/12/2024
12-month fixed saver opened on
25/10/2024.|
## 5.5. Summarised cash position
|||Bal|Total|Total|
Transfer|Transfers|Bal|
|---|---|---|---|---|---|---|---|
||Account|B/Fwd|Income|Outgoings|
In|Out|C/Fwd|
||Description|£|£|£|
£|£|£|
|1|Lloyds Current
Account|54,257.79|24,455.90|16,687.19|
23,084.58|74,244.00|10,867.08|
|2|Lloyds Easy
Access Saver|-|213.08|-|
26,784.00|7,684.84|19,312.24|
||Lloyds Fixed Term|||||||
|3|Account - 9|-|399.74|-|
15,000.00|15,399.74|-|
||Months|||||||
||Lloyds Current|||||||
|4|Account -|11,059.40|705.00|2,029.90|
-|-|9,734.50|
||Blackhall|||||||
||Lloyds Fixed Term|||||||
|5|Account - 12|-|-|-|
32,460.00|-|32,460.00|
||Months|||||||
||Total|65,317.19|25,773.72|18,717.09|
97,328.58|
97,328.58|
72,373.82|
Page 6 of 16
## Appendix 1: Account #1 - Lloyds Current Account
For the year ended 31 December 2024
|Appendix 1: Account #1 - Lloyds Current Account
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
2,500.00|-|
|Subscriptions
10,485.20
-
-|10,485.20|
|Events
561.57
-
-|-|
|Training
-
-
-|-|
|Badge sales
1,191.05
-
-|1,191.05|
|Rent
5,000.00
-
-|5,000.00|
|Interest
-
-
-|-|
|Miscellaneous
434.08
-
4,284.002|4,718.08|
|Total Income
40,756.48
-
6,784.00|
47,540.48|
|Expenditure on:||
|Guidingevents
2,414.93
-
-|2,414.93|
|Trainingand development
394.73
-
-|394.73|
|Thanks and recognition
1,701.95
-
-|1,701.95|
|Membershipsubscription
168.00
-
-|168.00|
|Miscellaneous / Other
375.57
-
-|375.57|
|Total Expenditure
5,055.18
-
-|5,055.18|
|||
|Net income
(income - expenditure)
35,701.30
-
6,784.00|42,485.30|
To be continued on the next page
> 2 £4,284.00 recorded under miscellaneous income (restricted funds) represents money temporarily held on behalf of a division transitioning to a new bank account. These funds are expected to be transferred in FY25.
Page 7 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
1,058.58
-
-|1058.58|
|Bank Fees
36.55
-
-|36.55|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
3,379.00
-
-|3,379.00|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
-
-
-|-|
|Purchase and Maintenance of
CountyEquipment
1,542.41
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
1,116.70
-
-|1,116.70|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
176.50
-
-|176.50|
|Utilities / maintenance for
Girlguiding-owned facilities
-
-
-|-|
|Software Licenses
998.27
-
-|998.27|
|GG Trading
3,324.00
-
-|3,324.00|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
11,632.01
-
-|11,632.01|
|||
|Total Outgoings
(expenditure + administration costs)
16,687.19
-
-|16,687.19|
|||
|Income - Outgoings
984.71
-
6,784.00|7,768.71|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
54,257.79||
|Transfers – Incoming
23,084.58
77,342.37
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
74,244.00
3,098.37
(Total above – Transfers Outgoing)||
|Total Income
24,455.90
27,554.27
(Total above + Total Income)||
|Total Outgoings
16,687.19
10,867.08
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
10,867.08||
Page 8 of 16
## Appendix 2: Account #2 – Lloyds Easy Access Saving Financial Statement
For the year ended 31 December 2024
|Appendix 2: Account #2 – Lloyds Easy Access Saving Financial Statement
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
-|-|
|Subscriptions
-
-
-|-|
|Events
-
-
-|-|
|Training
-
-
-|-|
|Badge sales
-
-
-|-|
|Rent
-
-
-|-|
|Interest
213.08
-
-|213.08|
|Miscellaneous
-
-
-|-|
|Total Income
213.08
-
-|213.08|
|Expenditure on:||
|Guidingevents
-
-
-|-|
|Trainingand development
-
-
-|-|
|Thanks and recognition
-
-
-|-|
|Membershipsubscription
-
-
-|-|
|Miscellaneous / Other
-
-
-|-|
|Total Expenditure
-
-
-|-|
|||
|Net income
(income - expenditure)
213.08
-
-|213.08|
To be continued on the next page
Page 9 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
-
-
-|-|
|Bank Fees
-
-
-|-|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
-
-
-|-|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
-
-
-|-|
|Purchase and Maintenance of
CountyEquipment
-
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
-
-
-|-|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
-
-
-|-|
|Utilities / maintenance for
Girlguiding-owned facilities
-
-
-|-|
|Software Licenses
-
-
-|-|
|GG Trading
-
-
-|-|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
-
-
-|-|
|||
|Total Outgoings
(expenditure + administration costs)
-
-
-|-|
|||
|Income - Outgoings
213.08
-
-|213.08|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
-||
|Transfers – Incoming
26,784.00
26,784.00
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
7,684.84
19,099.16
(Total above – Transfers Outgoing)||
|Total Income
213.08
19,312.24
(Total above + Total Income)||
|Total Outgoings
-
19,312.24
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
19,312.24||
Page 10 of 16
## Appendix 3: Account #3 – Lloyds Fixed Term Account - 9 Months
For the year ended 31 December 2024
|Appendix 3: Account #3 – Lloyds Fixed Term Account - 9 Months
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
-|-|
|Subscriptions
-
-
-|-|
|Events
-
-
-|-|
|Training
-
-
-|-|
|Badge sales
-
-
-|-|
|Rent
-
-
-|-|
|Interest
399.74
-
-|399.74|
|Miscellaneous
-
-
-|-|
|Total Income
399.74
-
-|399.74|
|Expenditure on:||
|Guidingevents
-
-
-|-|
|Trainingand development
-
-
-|-|
|Thanks and recognition
-
-
-|-|
|Membershipsubscription
-
-
-|-|
|Miscellaneous / Other
-
-
-|-|
|Total Expenditure
-
-
-|-|
|||
|Net income
(income - expenditure)
399.74
-
-|399.74|
To be continued on the next page
Page 11 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
-
-
-|-|
|Bank Fees
-
-
-|-|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
-
-
-|-|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
-
-
-|-|
|Purchase and Maintenance of
CountyEquipment
-
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
-
-
-|-|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
-
-
-|-|
|Utilities / maintenance for
Girlguiding-owned facilities
-
-
-|-|
|Software Licenses
-
-
-|-|
|GG Trading
-
-
-|-|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
-
-
-|-|
|||
|Total Outgoings
(expenditure + administration costs)
-
-
-|-|
|||
|Income - Outgoings
399.74
-
-|399.74|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
-||
|Transfers – Incoming
15,000.00
15,000.00
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
15,399.74
(399.74)
(Total above – Transfers Outgoing)||
|Total Income
399.74
-
(Total above + Total Income)||
|Total Outgoings
-
-
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
-
-||
Page 12 of 16
## Appendix 4: Account #4 – Lloyds Blackhall Current Account
For the year ended 31 December 2024
|Appendix 4: Account #4 – Lloyds Blackhall Current Account
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
-|-|
|Subscriptions
-
-
-|-|
|Events
-
-
-|-|
|Training
-
-
-|-|
|Badge sales
-
-
-|-|
|Rent
625.00
-
-|625.00|
|Interest
-
-
-|-|
|Miscellaneous
80.00
-
-|80.00|
|Total Income
705.00
-
-|705.00|
|Expenditure on:||
|Guidingevents
-
-
-|-|
|Trainingand development
-
-
-|-|
|Thanks and recognition
-
-
-|-|
|Membershipsubscription
-
-
-|-|
|Miscellaneous / Other
264.39
-
-|264.39|
|Total Expenditure
264.39
-
-|264.39|
|||
|Net income
(income - expenditure)
440.61
-
-|440.61|
To be continued on the next page
Page 13 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
-
-
-|-|
|Bank Fees
-
-
-|-|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
-
-
-|-|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
830.83
-
-|830.83|
|Purchase and Maintenance of
CountyEquipment
-
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
-
-
-|-|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
-
-
-|-|
|Utilities / maintenance for
Girlguiding-owned facilities
934.68
-
-|934.68|
|Software Licenses
-
-
-|-|
|GG Trading
-
-
-|-|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
1,765.51
-
-|1,765.51|
|||
|Total Outgoings
(expenditure + administration costs)
2,029.90
-
-|2,029.90|
|||
|Income - Outgoings
(1,324.90)
-
-|(1,324.90)|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
11,059.40||
|Transfers – Incoming
-
11,059.40
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
-
11,059.40
(Total above – Transfers Outgoing)||
|Total Income
705.00
11,764.40
(Total above + Total Income)||
|Total Outgoings
2,029.90
9,734.50
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
9,734.50||
Page 14 of 16
## Appendix 5: Account #5 – Lloyds Fixed Term Account - 12 Months
For the year ended 31 December 2024
|Appendix 5: Account #5 – Lloyds Fixed Term Account - 12 Months
For the year ended 31 December 2024||
|---|---|
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|Income from:||
|Donations
-
-
-|-|
|Legacies
-
-
-|-|
|Grants
-
-
-|-|
|Subscriptions
-
-
-|-|
|Events
-
-
-|-|
|Training
-
-
-|-|
|Badge sales
-
-
-|-|
|Rent
-
-
-|-|
|Interest
-
-
-|-|
|Miscellaneous
-
-
-|-|
|Total Income
-
-
-|-|
|Expenditure on:||
|Guidingevents
-
-
-|-|
|Trainingand development
-
-
-|-|
|Thanks and recognition
-
-
-|-|
|Membershipsubscription
-
-
-|-|
|Miscellaneous / Other
-
-
-|-|
|Total Expenditure
-
-
-|-|
|||
|Net income
(income - expenditure)
-
-
-|-|
To be continued on the next page
Page 15 of 16
|Notes
General
funds
£
Designated
funds
£
Restricted
funds
£|Total
2024
£|
|---|---|
|Administration costs:||
|Administration costs
-
-
-|-|
|Bank Fees
-
-
-|-|
|Grants and Subsides - Unit Hardship
-
-
-|-|
|Grants and Subsides - Travel Grants
-
-
-|-|
|Grants and Subsides - Other (incl.
Building)
-
-
-|-|
|Independent Examiner Recognition
-
-
-|-|
|Insurance
-
-
-|-|
|Purchase and Maintenance of
CountyEquipment
-
-
-|-|
|Office Equipment
-
-
-|-|
|Reimbursement for Volunteer Travel
-
-
-|-|
|Transportation for Events
-
-
-|-|
|Rent or Maintenance of Meeting
Spaces
-
-
-|-|
|Utilities / maintenance for
Girlguiding-owned facilities
-
-
-|-|
|Software Licenses
-
-
-|-|
|GG Trading
-
-
-|-|
|Legal and AccountingServices
-
-
-|-|
|Emergencyor Unforeseen Expenses
-
-
-|-|
|Other (Unable to allocate to a
category)
-
-
-|-|
|Total administration costs
-
-
-|-|
|||
|Total Outgoings
(expenditure + administration costs)
-
-
-|-|
|||
|Income - Outgoings
-
-
-|-|
|Reconciliation of funds:
RunningTotal||
|Openingbank and cash balance
-||
|Transfers – Incoming
32,460.00
32,460.00
(Opening balance +|Transfers Incoming)|
|Transfers – Outgoing
-
32,460.00
(Total above – Transfers Outgoing)||
|Total Income
-
32,460.00
(Total above + Total Income)||
|Total Outgoings
-
32,460.00
(Total above – Total Outgoings)||
|ClosingBank and Cash Balance
32,460.00
-||
Page 16 of 16