GIRLGUIDING CYMRU
Charity number: 521209
GIRLGUIDING CYMRU
TRUSTEES, REPORT AND FINANCIAL STATEMENTS / ADRODDIAD YR
YMDDIRIEDOLWYR A DATGANIADAU ARIANNOL
FOR THE YEAR ENDED 31 MARCH 2025 / AR GYFER Y FLWYDDYN A DDAETH I BEN
AR 31 MAWRTH 2025
Girlguiding
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GIRLGUIDING CYMRU
CONTENTS
Reference and administrative details of the charity, its trustees and advisers I
Manylion cyfeiriaclurol a gweinyddol yr elusen, ei hymddiriedolwyr a'i chynghorwyr
Chief Commissioner's Statement
English Trustee's report l Adroddiad yr Ymddiriedolwyr Saesneg
10
Independent auditors, report l Adroddiad archwilwyr annibynnol
11-13
Consolidated statement of financial activities l Datganiad cyfunoS o weithgareddau
ariannol
14
Consolidated balance sheet l Mantolen gyfunol
15
Charity balance sheet l Mantolen yr elusen
16
Consolidated statement of cash flows
17
Not8s to the financial statements / Nodiadau ynglyn a'r datganiadau ariannol
18-36
Appendix l - Welsh Trustees, report l Adroddiad yr Ymddiriedolwyr Cymraeg
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GIRLGUIDING CYMRU
TRUSTEES I YMDDIRIEDOLWYR
FOR THE YEAR ENDED 31 MARCH 2025
Trustees l Ymddlrledolwry
Ms Beverley Martin, Chief Commissioner
Ms Sarah-Jane Bums, Deputy Chief Commissioner
Ms Charlotte Makanga (resigned 28 November 2024)
Ms Pretiksha Davies (resigned 18 July 2024)
Ms Kathyrn Gunner
Ms Julie Miles
Ms Evelyn Thomas
Ms Ann Lovatt
Ms Chloe Sinderby (appointed 14 January 2025)
Charlty reglsterad number l Rhlg elusen gofastredlg
521209
Prlnclpal offlco I Prls swyddfa
The Coach House, Broneirion, Llandinam, SY17 5DE
Key Management Personnel
Helen Parker, Finance Manager
Rachael Clutton-Haines. ManagerlPA to Chief Commissioner
Independant audltors l Archwllwyr annlbynnol
Ward Williams, Belgrave House, 3943 Monument Hill, Weybridge, Surrey KT13 8RN
Bankers l Bancwyr
HSBC Bank plc, 1 Broad Street. Newtown SY16 2LX
Legal Consultant
Girlguiding UK, 17-19 Buckingham Palace Road, London SW11 OPT
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GIRLGUIDING CYMRU
CHIEF COMMISSIONER'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
Guiding in Wales is committed to helping girls and young women find their voice and build confidence and
well-being for greater gender equality - inspiring them to discover the best in themselves and empower them
to make a positive difference in their community. We achieve this through delivering an exciting, diverse, girl-
led programme of activities though a range of formal and informal learning approaches which support the
development and well-being of our membership, all of which is facilitated by trusted adult leaders who are
mindful of the importance of the Welsh language and culture.
With over 15,200 members throughout Wales in over 995 units, our aims and objectives have remained
constant since our inception11910), in that we empower girls and young women to be their best and provide
skills and opportunities to enable them to face the challenges of growing up in an equal world where all girls
can make a positive difference, be happy, safe and fulfil their potential.
To meet our commitment to ensure that our leaders are inspirational role models for our members and in line
with our strategy that we are delivering a quality programme, the Cymru training team have continued to offer
sessions lo our members both virtually and in person and our Guiding delivery team have been available to
shar8 their support to rnembers across a wide range of topics. Both the training and Guiding Delivery teams
hold years of guiding expertise and knowledge between them and are such a valuable resource for our
members looking for opportunities to further their own Guiding understanding and experiences.
Our successes are, of course, a testament to the dedication and hard work of our incredible adult members
who facilitate Rainbow, Brownie, Guide and Ranger units every week across Wales. This voluntary
powerhouse of passion, skill and ambition for girls is what enables our organisation to deliver such lrfe-
changing and impacfful opportunities and experiences for our young members. The commitment of our
volunteers, staff, supporters and donors, combined with the energy and enthusiasm of our members ensures
Ihat Guiding is confident and well placed lo deliver programmes and activities that inspire and change lives
across the Principality.
To underpin some aspects of our strategic plan we have opted to work in collaboration or partnership which
has enabled us to achieve more than acting alone. Trustees believe that partnership working is particularly
beneficial because it shares expertise, skills and resources. We have sought to work with organisations that
share our long-term goals, whereby working together each has an increased chance of achieving their
Individual goals, where the reputations of the partners are complementary and where gaps in capability or
reach are addressed by the partner.
Through this network of collaboration and partnership we have been able to access expertise and skills that
have enabled us to offer a much richer and wider programme of opportunities. Girls and young women are
encountering gender stereotypes in all areas of their lives from their peers to the media, causing them to
change their behaviour because of the pressure they feel to be or act a certain way, affecting their ability to
say what they think, or to be themselves.
We continue to be ambitious for girls and young women and our partnership with Sports Wales continues to
enhance our programme in delivering fun, adventure and challenge with funding from National Lottery.
Through this collaboration we have encouraged our young people to become more active, to explore new
challenges and sports, trained and motivated them to take their interest further. encouraging healthy lifestyles,
giving them new opportunities and experiences including cricket, street dance, fencing, table tennis and ice
skating.
We continue to invest in developing a team to grow Guiding in Wales and we are focused on several areas,
from shoring up our existing units with sufficient leaders to opening new units, to clearing waiting lists and
more importantly we are focusing on the retention of our current volunteers.
Funding from Garfield Western in conjunction with Girlguiding nationally enabled the Regional Innovation
inclusion and Growth project to engage with communities we are not yet reaching to find Ihe wants and needs
of their young people in North Wales. Funding enabled the employment of a Project Officer who followed a
service design process. involving young people every step of the way with the aim of putting the voices of
underrepresented communities at the heart of what we have created.
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GIRLGUIDING CYMRU
CHIEF COMMISSIONER'S STATEMENT (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Our Trustees are committed to providing girls and young women in Wales with an organisation that they find
fun and exciting, one that also teaches them real life skills as they grow and develop. Guiding in Wales is
uniquely able to make this happen and with our partners, through collaborative working practices, we can
ensure that girls are able to develop, and we can continue to make a difference to the communities in which
they live, making them more cohesive.
In 2024, the RNLI celebrated ils 200th anniversary and as part of the lead up to this anniversary we
collaborated with the lifesaving charity to launch the Mayday challenge pack resource. The pack is about
educaling young people and their families about water safety, which is fundamental to saving lives in, on and
around water, and is a core part of the RNLI'S prevention work.
The Active adventures pack, produced in partnership with Sustrans Cymru was launched to teach Rainbows,
Brownies, Guides and Rangers about active travel. This challenge is all about active adventure - using active
ways, like walking, cycling, scooting or wheeling, to get to the places we need to go.
In partnership with Social Care Wales, we introduced the Wecare Wales challenge pack designed specifically
for Guides and Rangers, introduces the many facets of care professions.
Fencing Challenge, in partnership with Welsh Fencing enables members to try something completely different
by stepping into the world of fencing, a sport that combines strategy, agility, and focus. This challenge offers
a fantastic opportunity to learn the basics of fencing in a fun and supportive environment.
Our Chief team of Bev, Sarah-Jane and Alice have attended AGM'S, presentation evenings, musical gang
shows and other Girlguiding Cymru events across Wales and witnessed the enjoyment and enrichrnenl our
programmes bring to both the girls and volunteers alike. The Chief team have continued to represent and
advance Girlguiding Cymru in both local and national forums including the Senedd. As the Chief teams, term
of office comes to an end in October 2025, we launched our Chief Teams 2025 challenge pack which is
focussed on the interests and hobbies of Bev, Sarah-Jane and Alice and will build up towards our 2025 events.
The success of events is down to the hard work and determination ofthose involved. Girlguiding Cymru thanks
everyone for their incredible efforts. Every single Girlguiding Cymru event has the opportunity to benefit our
members whether it be Rangers taking on exciting challenges, Guides developing new skills, Brownies
building confidences, Rainbows strengthening friendships together our events create memories to last a
lifetime.
Throughout the year we have continued lo embrace the challenges ahead to build on all the inspiring work
volunteers, girls, young women and staff colleagues do, day in and day out, at Girlguiding # girls can do
anything.
Beverley Martln
Chief Commissioner
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GIRLGUIDING CYMRU
TRUSTEE'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for Gidguiding Cymru (GGC or the Charity)
for the year ended 31 March 2025. The financial statements have been prepared in accordance with the
accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011.
GGC is the leading youth organisation for girls and young women in Wales. As of 31 st May 2025, we have
15,462 members across Wales, giving our youth a real voice. From the age of 4, our girls have fun and
adventure and the space to discover their potential. Girlguiding Cymru is one of the nine Countries and
Regions that constitute the Guide Association in the UK. Girlguiding UK has around 100,000 amazing
volunteers and half a million members aged 4 to 95.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constltution
Girlguiding Cymru is a registered Charity and is a separately constituted branch of the Guide Association,
which is incorporated by Royal Charter. The registered Charity number is 521209. It is led by our volunteers
through the twelve Welsh Guiding Counties, namely, Anglesey, Cronfa Ddwr, Caemarfonshir&,
Carmarthenshire, Ceredigion, Clwyd, Cardiff and East Glamorgan, Central Glamorg8n, West Glamorgan,
Gwent. Montgomeryshire & Merioneth and Pembrokeshire.
Management and Governance
Governance, leadership, strategic management and control of the Charity is undertaken by the Girlguiding
Cymru 8oard, whose members are the Charity Trustees. The board meets at least three times a year. The
membership and functions of the board are governed by its constitution. Guiding operations is led by the Chief
Commissioner.
Details of the Trustees who served during the year and since the year end are listed at the end of this report.
As of June 2025, the Board comprises:
The Chief Commission8r for Wales
The Deputy Chief Commissioners for Wales
The Assistant Chief Commissioner
The Chair of Guiding Delivery Board
Seven Elected Members (which includes the Chair of the Board of Trustees)
The Chief Commissioner is appointed by the Chief Guide of Girlguiding UK after consultation with the Board
and the Welsh County Commissioners. Counly Commissioners are appointed by the Chief Commissioner
after nominations are received from the relevant County. Committee and Task & Finish Chairs are appointed
by the Chief Commissioner to represent her and receive terms of reference to ensure alignment with the needs
of the Board. All appointments have a set term depending on the appointment (maximum 5 years).
The primary Committees currently formed are..
Guiding Delivery Board
County Commissioners Council
Dyfodol y Ddraig
All Trustees are volunteers and receive no remuneration. Details of their expenses are disclosed in note 12 to
the Accounts.
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GIRLGUIDING CYMRU
TRUSTEE'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Subsldlary
The charity owns 1000/0 of the issued share capital of Broneirion Ltd, its dormant subsidiary.
Statement of Purpose
We are the leading charity for girls and young women in Wales. Thanks to our amazing volunteers, we deliver
life-changing adventures and opportunities to girls aged 4 to 25. 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.
We deliver a challenging and fun programme of activities that offer new experiences and ensure our leaders
and volunteers receive excellent training and support to give inspirational leadership and deliver quality
programmes that enable girls to gain new skills, confidence, and discover the best in themselves.
Every volunteer, staff member, girl and young woman in guiding has a role to play.
08JECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general
guidance on public benefit when reviewing the Charity's aims and objectives in planning future activilies.
As a Charity, GGC is committed to providing leadership and quality training for our adult members and exciting
and challenging activities for our younger members. This training can be provided virtually or in person across
W81es.
Our relationship with Sport Wales is continuing to bring new sporting activities for our members in our units
across Wales and we are achieving our targets under this funding.
Membership this year has grown slightly. Subscriptions represent 31 % of income forthe Charity and are critical
to enabling us to provide the girls with the programme they want and underpin our other grants and activities.
Guiding membership provides excellent value and is seen as 'open to all and inclusive, organisation in our
communities.
BUSINESS PLAN TO 2025
The Business Plan continues the progress made and provides planned income and expenditure budgets
based on our"girls can do anything" strategic objectives and goals..
1. Exceptlonal experlences for glrls To offer a programme of adventure and challenge during a
global pandemic that compliments national and county offers.
2. Rewardlng Volunteer Experlence Provide support to adult volunteers especially commissioners
and deliver relevant training programme sessions to enabl8 them to carry out their role and fell a
valued Member of the organisation.
3. Incluslve and impactful To stabilise membership and have a plan for growth.
4. Sustainability Maintsin good financial governance and stability.
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GIRLGUIDING CYMRU
TRUSTEE'S REPORT {contlnued)
FOR THE YEAR ENDED 31 MARCH 2025
Hlghllghts In 202412025
36 participanls completed their Duke of Edinburgh Bronze Award, 34 participants completed the Silver
Award and 15 participants completed the Gold Award.
3,315 volunteering hours were undertaken by our Duke of Edinburgh Award participants.
1,200 members were supported on the ice by the Welsh female Ice hockey team, Cardiff Comets
during two Ice Extravaganza events. The girls finished off the evening watching Cardiff Devils take on
the Dundee Slars and Coventry Blaze.
430 enthusiastic Brownies, Guides, Rangers, and young leaders participated, in Street Dance
workshops filled with energy. creativity, and fun in partnership with UDOITI DanGe Foundation.
1,397 members have completed the RNLI Mayday challenge slnce launched in September 2024
1,896 members have completed the Active Adventures challenge since launched in May 2024
Rlsk Assessment
A Risk Register is kept which classifies major risk to which the Charity is exposed underthe following headings
Governance, Operational, Financial, Environment and External factors and Compliance.
Government Policy
relatlng to grants in particular - we are a partner organisation with Sport Wales and
secured another year's funding providing further sports opportunities and activities for our young members.
This has been a great success with thousands of girls and their leaders involved in the programmes. Again,
though continued funding is uncertain, we continue to imbed the philosophy in Guiding and develop our
volunteers to ensure we can take it fomard at least in part.
Governance - Our experienced Board is providing the direction for growin9 Guiding in Wales and their skills
significantly increase our capability in current thinking on leadership, business and marketing within a Welsh
context. We are continuing to develop our systems, policies and processes to streamline administration
without losing the necessary controls.
Financial policy and procedures have been reviewad and budget holders reminded of their obligations under
them.
Disaster recovery and planning - the closure and marketing for sale of Broneirion property will enable the
financial viability in the future and secure our assets.
Dependency on certain income sources - we continue to develop the 'mixed economy, approach to develop
range of income streams, thereby lowering risk in any one area,
FINANCIAL REVIEW
As a Group the Charity made a deficit in the year of £19,289 {2024'. £46,391 surplus).
Income of £413,689 (2024.. £527,584) includes legacies received during the year of £5,32312024'. £10,136).
Subscriptions for 2024125 were £254,263 (2023124.. £248,842) being approximately 61°/o of the income of the
Charity for the year.
Cash balances at the year-end were £263,637 {2024.' £771,082) and investments in listed equities were
£37,287 {2024.. £37,433). Net current assets were £545,728, a decrease of £502,307 when compared to 31
March 2024.
Of the total funds of £1,777,456, unrestricted funds were £1.477,941 and restricted funds were £299,515. The
Charity is reporting free reserves of £375,724 at 31 March 2025 compared with £849,694 at 31 March 2024.
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GIRLGUIDING CYMRU
TRUSTEE'S REPORT (contlnued)
FOR THE YEAR ENDED 31 MARCH 2025
GOING CONCERN
After making appropriate enquires, the trustees have a reasonable expectation that the charity has adequate
resources to continue in operational exislence for the foreseeable future. For this reason they continue to
adopt the going concern basis in preparing financial statements. The 8ccounts are presented on
consolidated basis reflecting the integrated nature of the Charity and its dormant subsidiary.
INVESTMENTS AND RESERVES
The Charity's investments are held in funds specialty designed for charities and include the CCLA COIF
managed Growth and income Trust for Charities and the M & G managed Charibond and Charifund Trusts.
The growth and Ch8rifund Trusts are invested in blue chip UK equities such as BP, Shell, GlaxoSmithKiine,
HSBC and Vodafone. The income and Charibond Trus15 are invested in UK gifts and other fixed income
securities. Guiding UK acts as the intermediate for GGC and by pooling resources wilh the other Regions we
save costs.
Throughout the period the Trustees have adopted a policy on its reseNes ensunng that the unrestricted
financial reserves (not including fixed asselsl were such as to secure between three and six months of our
operalionlcharitable expenditure. The Trustees consider this level of reserves to be approprlate for the
charity and to cover ils cash flow requirements, while also providing a buffer in case of any loss of income
which would give the Charity the chance to lake appropriate steps.
The Trustees are aware that the current level of free reserves held of £375,724 reduced when compared lo
prlor year12024'. £849,694). This Is caused mainly as a result of Purchase of a new propety premises at
£531,159, netted off by other movements.
TRUSTEES, RESPONSIBILITIES
The Chief Commlssioner, chair of the Board and Trustees. in line with the constitution, they are responslble
for the governance, stewardship and strategy of the charity and ils subsidiary. They review performance at
least four times a year and approve the annual report and accoun15. Through actsve risk management they
seek to ensure that the organisation remains viable and suslainable. The Chief Commissioner reports to
Girfguiding UK and man8ges the volunteer workforce through a structure of Lead Volunteers and County
Commlssioners, who in turn are 8UPPOrted by 3,000 volunteers.
The trustees are responsible for preparing the Trustees, Annual Report and thè financial stalements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Praclicel. The law applicable to charities in England & Wales requires Ihe Iruslees to
Prepare financial statements for each financial year which glve a true and fair view of the slale of affairs of
the charity and of the incoming resources and application of resources of the charity for that perlod. In
preparing Ihese financial statements, Ihe truslees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP 2019 IFRS 102).,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial stalements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charity will continue in operation.
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GIRLGUIDING CYMRU
TRUSTEE'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial slatements comply
with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the
trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the Pfevention and detection of fraud and other irregularities.
This report was approved by the Trustees, on
and signed on their behalf by..
Mrs Beverley Martin
Chief Commissioner
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GIRLGUIDING CYMRU
INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF GIRLGUIDING CYMRU
FOR THE YEAR ENDED 31 MARCH 2025
Oplnlon
We have audited the financial statements of Girlguiding Cymru (the 'parent charity,) and its subsidiaries (the
'group'l for Ihe year ended 31 March 2025 which comprise Statement of Financial Activities, Balance Sheet,
Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland (Uniled Kingdom Generally Accepled Accounting
Practice).
In our opinion the financial statements..
give a true and fair view of the state of the group's and parent charity's affairs as at 31 March 2025, and
of the group's incoming resources and application of resources for the year then ended.
have been properly prepared In accordance with United Kingdorn Generally Accepted Accounting
Practice., and
have been prepared in accordance Wlth the requirements of the Charities Act 2011.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities
for the audit of the financial statements section of our report. We are independent of the group and parent
charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in
the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we h8ve obtained is sufficient and
appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a
going concern for a period of at least twelve months from when the financial statements are authorised for
issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
other informatlon
The trustees are responsible for the other information. The other information comprises the infomation
included in the trustees, annual report, other than the financial statements and our auditor's report thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion Ihereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and,
in doing so, consider whether the other information is materially inconsistent with the financial statements or
our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements, we are required to determine whether there is a
material misstatement in the financial statements or a material misstatement of the other information. If, based
on the work we have performed, we conclude Ihat there is a material misstatement of this other information,
we are required to report that fact.
We have nothing to report in this regard.
Pagel 11

GIRLGUIDING CYMRU
INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF GIRLGUIDING CYMRU
FOR THE YEAR ENDED 31 MARCH 2025
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees,
report., or
sufficient accounting records have not been kept,. or
the parent charity's financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
Responsibilltles of trustees
As explained more fully in the trustees, responsibilities statement set out on page 10, the trustees are
responsible for the preparation of financial statements which give a true and fair view, and for such internal
control as the trustees determine is necessary to enable the preparation of financial statements that are free
frorn rnaterial rnisStatem6nt, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the group's and parent
charity's ability to continue 88 a going concern, disclosing, 88 applicable, matters related to going concem and
using the going concern basis of accounting unless the trustees either intend to liquidate the group or the
parent charity or to cease operations, or have no realistic alternative but to do so.
Audltor's re8ponslbllltle8 for the audlt of the flnanclal statements
We have been appointed as auditor under section 151 of the Charities Act 2011 and report in accordance with
regulations made under section 154 of that Act.
Our objectives are to obtain reasonable assurance about whether th8 financial statements as a whole are fr8e
from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements,
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud, is detailed below.
We obtained an understanding of the legal and regulatory frameworks applicable to the charity and
the sector in which they operate. We determined that the following were most significant: the
Charities Act 2011.
W8 obtained an understanding of how the charity ar8 complying with those legal and regulatory
frameworks by making inquiries to the management of the charity. We corroborated our inquiries
through our review of correspondence during our audit work.
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GIRLGUIDING CYMRU
INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF GIRLGUIDING CYMRU
FOR THE YEAR ENDED 31 MARCH 2026
We assessed the susceptibilty of the charity's fin8ncial statements to material misstatement,
including how fraud might occur. Audit procedures performed included..
identifying and assessing the design and implem6ntation of controls management has in
place to prevent and detect fraud.,
undarstandlng how those charged with governanc& considered and addressed the potentlal
for override of controls or other inapproprlate Influence over the flnancial reporting process,.
challenging assumptions and judgements m8de by management in its significant accounting
estimates.,
identfylng and testing joumal entne8, in particular and journa5 entriès Posted with unusual
account combinations. and 88sessing the extent of compliance with the relevant laws and
regulations.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misststernent in the financl81 stat8ments or non-compliance with regulation. This
risk increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial ststements, as we will be less likely to bacome aware of Instances ofnon-compliance.
The risk is also greater regarding irregularities occurring due to fraLJd rather than error. as fraud involves
intentional concealment, forgery, colluslon, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements 18 located on the Flnancial
Reporting Council's website at.. www.frc.org.uklauditorsresponsibilities. This description forms part of our
auditor's report.
U80 of our report
This report is made solely to the charity's trustees, as 8 body, In accordance wlth Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work h8s been undertaken so that we might state to the
charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose.
To the fullest extent permitted by law, we do not accopt or assume responsibilty to anyone other than the
charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have
fonnad.
lJJoThd W IlM"QMS
Ward Wllllams
Chartered Accountants
Statutory Auditors
Belgrav8 House
3943 Monument Hill
Weybridge
Surrey
KT13 8RN
Date..
Ward Wlliams are eligible to act as auditors in terms of section 1212 of the Companles Act 2006.
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GIRLGUIDING CYMRU
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Restrlcted Unrestrlcted
funds 2025
funds 2025
Total funds
2025
rolal ftinds
2024
Note
Income from:
Donations and legacies
6,354
6,354
10,773
Charitable activities
35,520
361,084
396,604
507, 793
Snvestments
10,731
10,731
9,018
Total Income
35,520
378,169
413,689
527,584
Expendlture on:
Voluntary Income
2,093
2,093
3,562
Charitable activities
7,10
86,535
334,314
420,849
495, 653
Total expendlture
11
(86,535)
(336,407)
(422,942)
(499, 215)
Net gainl(loss) on investments
(261)
(9,775)
(10,036)
18,022
Nèt (expendlture)
{51,276)
31,987
(19,289)
46,391
Transfers between funds
Net movemant In funds
{51,276)
31,987
(19,289)
46,391
Reconclllation of funds:
Total funds brought forward
20
350,791
1,445,954
1,796,745
1, 750,354
Total funds carrled forward
20
299,515
1,477,941
1,777,456
1,796, 745
The subsidiary of the group ceased activities as at year-end 31 March 2023 and is dormant.
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 18 to 36 fomi part of these financial statements.
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GIRLGUIDING CYMRU
CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2024
2025
2025
2024
2024
Nolo
Flxed assets
Tangible assets
14
1,279,726
781,777
Investments
15
37,287
37,433
1,317,013
875, 171
Current assets
Stocks
16
24,535
18,507
Debtors
Investments
Cash at bank and in hand
17
18
72,098
185,458
236,637
518,728
63,098
195,348
771,082
1,048,035
Creditors: amounts falling
due within one year
19
{85,295)
(70,500)
Net current assets
433,433
977,535
Total assets less current
liabilities
1,777,456
1,796, 745
Net assets
1,777,456
1, 796, 745
Charity Funds
Restricted funds
Unrestricted funds
20
20
299,515
1,477,941
350, 791
1,445,954
Total funds
1,777,456
1, 796, 745
The financial statements were approved by the Trustees on
Li .l...i. l.L.a and signed on their behalf by:
Ms Beverley Martln, Chlef Commissioner
The notes on pages 18 to 36 form part of these financial statements.
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GIRLGUIDING CYMRU
CHARITY BALANCE SHEET
AS AT 31 MARCH 2025
2025
2025
2024
2024
Note
Fixed assets
Tangible assets
14
1,279,726
781,777
Investments
15
37,287
37,433
1,317,013
819,210
Current assets
Stocks
Debtors
Investments
Cash at bank and in hand
16
17
18
24,535
72,098
185,458
263,637
545,728
18,507
63,098
795,348
771,082
1,048,035
Credltors: amounts falling
due within one year
19
(85,295)
(70, 500)
Net current assets
460,443
977,535
Net assets
1,777,456
1, 796, 745
Charlty Funds
Restricted funds
299,515
1,477,941
350, 791
1,445,954
Unrestricted funds
Total funds
1,777,456
1, 796, 745
The financial statements were approved by the Trustees on
and signed on their behalf by..
Ms Beverly Martln, Chief Commissioner
The notes on pages 18 to 36 form part of these financial statements.
Page | 16

GIRLGUIDING CYMRU
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
£000
2024
£000
Not•
Net cash flow from operating activitles
22
23,714
62,552
Cash flow from investlng activities
Purchase of tangible fixed assets
Proceeds from sale of tangible fixed assets
(531,159)
(5, 900)
Net cash used In Investlng actlvltles
(531,159)
(5, 900)
Change In cash and cash equlvalonts In the year
(507,445)
56, 652
Cash and cash equivalents brought forward
771,082
714,430
Cash and cash equlval•nts carrled forward
23
263,637
771,082
The notes on pages 18 to 36 fom part of these financlal statements.
Page117

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
1.1 Basls of preparatlon of financial statements
The financial statements have been prepared to give a 'true and fair. view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required lo provide a
'true and fair, view. This departure has involved following the Charities SORP IFRS 102) rather
than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective
from 1 April 2005 which has since been withdrawn.
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant notes to these
accounts. The financial statements have been prepared in accordance with the Statement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic
of Ireland (FRS 102) (Published in October 2019) and Charities Act 2011.
Girlguiding Cymru constitutes a public benefit entity as defined by FRS 102.
The statement of financial activities (SOFA) and Balance sheet consolidate the financial
statements of the Charity and its subsidiary undertaking. The results of Ihe subsidiary are
consolidaled on a line-by-line basis.
No separate SOFA has been presented for the Charity alone as permitted by FRS 102.
1.2 Golng Concern
During the year, the Trustees continued to explore the potential future sale of the premises owned
by the group, and this remains ongoing at the time of signing these financial statements, with the
listed sale price at £1.75m and no active offers at the time of 8alance Sheet approval date. The
Trustees are making their best efforts in encouraging the sale and the charity Is actively seeking
a buyer.
The Trustees are of the opinion that the Charity itself is in a sufficientSy strong financial position of
net current liquid assets to continue charitable operations and meet Its liabilities as they fall due
in the foreseeable future.
The Trustees acknowledge that the Statement of Flnancial Activities is in deficit this year. The
deficit reported is primarily due to the full utilisation of a sports grant that had been significantly
underspent in prior years. In accordance with FRS 102, grant income must be recognised in the
year it is received, rather than spread over the years in which it is spent. As a result, although the
expenditure aligns with the intended use of the grant. the timing mismatch be￿een income
recognition and expenditure has contributed to the temporary deficit position.
The Trustees have reviewed future funding and charitable income, when compared to budgeted
costs, and deem it to be sufficient for the charity to continue in existence and to be able to meet
its liabilities in the foreseeable future. The organisation continues to operate within a strict
budgetary framework and does not anticipate a deficit in the forthcoming financial year.
The Trustees therefore consider it appropriate to prepare the accounts on a going concern basis.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES (contlnued)
1.3 Income
All income is recognised once the Charity has entitlement to the income, It is probable that the
Income will be received, and the amount of income receivable can be measured reliably.
Unrestricted donations are recognised as income upon receipt or when an unconditional promise
to donate is made and the amount can be measured reliably. Restricted donations are those
where the donor has specified a particular purpose for the funds. Restricted income is held in a
separate fund and expended in accordance with the donor's wishes. Restrictions on use do not
affect the tlming of income recognition un18SS they are subject to performance-related conditions.
in which case income Is deferred until those conditions are met.
For legacies, entitlement is taken as th8 earfier of the date on whlch eith8r'. the Charity is aware
that probate has been granted, the estate has been flnalised and notification has been made by
the executor(sl to the Trust that a distribution will be made, or when a distribution is received from
the estate. Receipt of a legacy, in whole or In part, Is only considered probable when the amount
can be measured reliably, and the Charity has been notified of the executor's intention to make a
distribution. Where leg8cies have been notified to the Charlty, or the Charity is aware of the
granting of probate, and the criteria for income recognltion have not been met, then the legacy is
treated as a Gontingent asset and dlsclosed if material.
Gifts in kind donated for distribution are Included at valuation and recognised as Income when
they are distributed to the projects. Gifts donated for resale are included as income when they are
sold. Donated facilities are included at the value to the Charity where this can be quantified, and
a third paty is bearing the cost. No amounts are included in the financial statements for services
donated by volunteers.
Donated services or facilities are recognised when the Charity has control over the item, any
conditions associated with the donated item have been met, the receipt of economic benefit from
the use of the Charity of the item is probable and the economic benefit can be measured reliably.
In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is
not recognised and refer to the Trustees, report for more inforniation about their contribution.
On receipt, donated professional services and donated facllitles are recognised on the basis of
the value of the gift to the Charity which is the amount the Charity would have been willing to pay
to obtain services or facilities of equivalent economic benefit on the open market; a corresponding
amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment
Income is receivable.
Subscription income is recognised in full in the financial year to which the subscription relates,
typically upon receipt in April, aligning with the start of the subscription year. For intemal
management purposes, this income is apportioned evenly across the twelve-month period from
April to March.
National events income is derived from single day trips and events, occasionally longer. These
generally involve a large number of participants and the cost is calculated and divided by the
number of attendees and this is charged as a fixed fee. These events mainly run at a loss and the
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GIRLGUIDING CYMRU
charity covers this loss. Very rarely, if the charity makes a large profit on the event this will be
refunded to the individual participants if it is viable to do so.
Intemational events income is recognised on the date the event takes place, reflecting the point
at which the charity becomes entitled to the funding income. Any surplus income from such events
is refunded to participants after the event concludes. Associated expenditure is recognised in the
same period as the related income, ensuring matching of income and costs in accordance with
the accruals, principle.
1.4 Expendlturo
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third party, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is classified
by activity. The costs of each activity are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each 8Ctivity, direct costs attrlbutable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one
activity and support costs which are note attributable to a single activity are apportioned between
those activities on a basis consistent with the use of resources. Central staff costs are allocated
on the basis of time spent, and depreciation charges are allocated on the portlon of the asset's
use.
Fundraising costs are those incurred in seeking voluntsry contributions and do not include the
costs of dissemlnating information in support of the charitable activities, Support costs are those
cost incurred directly in support of expenditure on the objectives of the Charity and include projeGt
management carried out at Headquarters. Governance costs are those incurred in connection
with administration of the Charity and compliance with constitutional and statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds.
Charitable activltles and Govemance costs are costs incurred on the Charity's educational
operations, including support costs and costs relating to the governance of the Charity
apportioned to charitable activities.
Grants payable are charged in the year when the offer Is made except in those cases where the
offer is conditional. such grants being recognised as expenditure when the conditions attaching
are fulfilled. Grants offered subject to conditions which have not been met at the year-end are
noted as a commitment, but not accrued as expenditure.
1.4 Bas18 of Consolldatlon
The financial statements consolidate the accounts of Girlgulding Cymru and all its subsidiary
undertakings ('subsidiaries').
The Income and expenditure account for the year dealt with in the accounts of the Charity was 8
deficit of £19,289 (2024 - £46,3915urplus).
1.6 Tangible fixed as80ts and deprecSation
A review for impairment of a fixed asset is carried out rf events of changes in circumstances
indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the
carrying value of fixed assets and their recoverable amounts are recognised as impairments.
Impaiment losses are recognised in the Statement of financial activities.
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GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES (contlnugd)
1.6 Tanglble flxod assets and depreclatlon (contlnued)
Tangible fixed assets are carried at cost, net of depreciation and any provision for impaiment.
Depreciation is provided at rates calculated to write of the cost of fixed assets, less their estimated
residual value, over their expected useful lives on the following bases:
Freehold propety
Lltemi Leasehold propety
Plant & machinery
Fixtures and fittings
Office equipment
Other fixed assets
2fi/o Straight line
Over the lease term
25 % Straight line
200/0 Straight line
25 % Straight line
250/0 Straight line
1.7 Inv•8tment8
Fixed asset and current asset investments are a form of financial Instrument and are initially
recognised at their transaction cost and subsequently measured at fair value at the Balance sheet
date, unless fair value cannot be measured reliably in which case it is measured at cost less
impairment. Investment gains and losses, whether realised or unrealised, are combined and
shown in the heading 'Gainsl(losses) on investments, in the Statement of financial activities.
Subsidiary undertakings
Investments in subsidiaries are valued at cost less provlslon for impairment.
1.8 Interost recelvabla
Interest on funds held on deposit is included when recelvable and the amount can be measured
reliably by the Charity. this is normally upon notification of the interest paid of payable by the Bank.
1.9 Stocks
Stocks are valued at the lower of cost and net realisable value after making due aSlowance for
obsolete and slow - moving stocks. Cost includes all direct costs and an appropriate proportion
of fixed and variable overheads.
1.10 Debtors
Trade and oth8r debtors are recognised at the settlement amount after anytrade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
1.11 Cash at Bank and In hand
Cash at bank and in hand indudes cash and short term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
1.12 Llabllltles and provlslons
Liabilities are recognised when there is an obligation at the Balance sheet date as a resurt of a
past event, it is probable that a transfer of economic benefit wlll be required in settlement, and the
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GIRLGUIDING CYMRU
amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that
the Charity anticipated it will pay to settle the debt or the amount it has received as advanced
payments for the goods or services it must provide. Provisions are measured at the best estimate
of the amounts required to settle the obligation.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
I. ACCOUNTING POLICIES (contlnued)
1.12 Llabllltles and provlslons (contlnu•d)
Where the effect of the time value of money is material, the provision is based on the present
value of those amounts, discounted at the pre-tax discount rate thal reflects the risks specific to
the liability. The unwinding of the discount is recognised within interest payable and similar
charges.
1.13 Flnanclal Instrumènts
The Charity only has financial assets and financial Ilabilities of a klnd that qualify as basic financial
Instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at thelr settlement value with the exception of bank loans which are
subsequently measured at amortised cost using the effectlve interest method.
1.14 Pen81ons
The Charity operates a defined contribution pension's scheme and the pension charge represents
the amounts payable buy the Charity to the fund in respect of the year.
The assets of the scheme are held separately from those of the charity in an independently
administered fund. Contributions payable for the year are charged in the Ststement of Financial
Activities.
1.15 Fund accountlng
General funds are unrestricted funds which are available for use at the dlscretion of the Trustees
in furtherance of the general objectives of the Charity and which have not been designated for
other purposes,
Restricted fvnds are funds which are to be used in accordance with specific restrictions Imposed
by donors or which have been raised by the Charity for particular purposes. The costs of raising
and administering such funds are charged against the specific fund. The aim and use of each
restricted fund is set out in the notes to the financial statements.
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GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
I. INCOME FROM DONATIONS
Restricted Unrestrlcted Total Funds
fund8 2025
funds 2025
2025
Total Funds
2024
Donations
Legacies
1,031
5,323
1,031
5,323
637
10,136
Total Donatlons
6,354
6,354
10,773
Total 2024
10,773
10,773
2. INCOME FROM CHARITABLE ACTIVITES
Restrlcted Unrostrlctsd Total Funds
funds 2025
funds 2025
2025
ToÉ81 Funds
2024
Subscription8
254,263
254,263
248, 842
Girtguldlng events
Ynysgain income
International income
Grants
67,117
7,476
32,228
67,117
7,476
32,228
35,520
73,483
14,867
66,318
104, 283
35,520
Total In¢ome from charltable actlvltles
35,520
361,084
396,604
507, 793
ToÈ812024
103, 783
404,010
507, 793
Direct costs of operating Ynysgain are included in note 7.
GRANTS
2025
2024
Girfguiding UK
Sports Grant
Duke of Edinburgh Award
Lloyds Foundation
Garfield Weston Fund
Lesley Sell Trust
CAF Funding
Chiefs Memorial Fund
15,267
12,825
1,537
1,580
3,502
29,338
42,950
2,513
1,682
25,800
1,500
500
500
309
Total
104,283
Page123

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
4. INVESTMENT INCOME
Restrlctèd Unrestrlcted Total Funds Total Funds
fund6 2025
funds 2025
2025
2024
Bank and other interest receivable
3,788
3,788
2,394
Investment Income
6,943
6,943
6, 624
Totsl Investment Income
10.731
10,731
9,018
Total 2024
956
8, 062
9,018
5. COSTS OF GENERATING VOLUNTARY INCOME
Restrl¢t•d Unrestrlcted Total Fund8
funds 2025
funds 2025
2025
Total Funds
2024
Publlclty
2,093
2,093
3,562
Total 2024
3, 562
3,562
6. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Restricted Unrestrlcted
fund5 2025
funds 2025
Total Fund5
2025
Total Funds
2024
General Guiding costs
34,440
221,779
256,219
230,360
Guiding events expenses
52,095
112,535
164,630
243,618
86,535
334,314
420,849
473,978
Total 2024
116,162
357,816
473,978
Page124

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
7. DIRECT COSTS
Broneirlon
Glrlguidlng
Total
2025
Total
2024
Ynysgain trading activities
Guiding
Intemational trading activities
4,979
118,904
40,747
4.979
118,904
40,747
10,841
158,871
73,906
Total dlre¢t GOSts
164,630
164,630
243,618
Total 2024
243,618
243,618
8. SUPPORT COSTS
Glrlguldlng Total 2025
Total 2024
Insurance
Light & heat
Repairs and maintenance
Meeting costs
Postage & stationery
Training
Bank charges
Business & water rates
Memberships & subscrlptions
Telephone
Website costs
Sundry expenses
Wages & salaries
National insurance
Pension cost
Staff welfare
Depreciation and impairment
14,672
5,376
244
1,103
3,625
191
500
57,394
400
1,464
7,531
5,204
102,113
3,917
5,569
338
33,210
14,672
5,376
244
1,103
3,625
191
500
57,394
400
1,464
7,531
S,204
102,113
3,917
5,569
338
33,210
11,977
4,240
690
3,186
2,692
232
1,452
2, 550
961
3, 038
5, 534
1,402
119,388
3,504
5,895
72
63,547
Total sUPPOrt costs
242,851
242,851
230, 360
Total 2024
230,360
230,360
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GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
9. GOVERNANCE COSTS
Restrlcted Unrestricted Total Funds
funds 2025
funds 2025
2025
Total Funds
2024
Auditors, remuneration
Legal and professional fees
Trustee meeting expenses
10,643
1,695
10,643
1,695
642
12,927
6,997
1,751
Total govemanco costs
12,980
12,980
21,675
Total 2024
21,675
21,675
10. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE
Staff costs Depnllmpalr Other Costs
2025
2025
2025
Total
2025
Total
2024
Expenditure on raising
voluntary income
2,093
2,093
3,562
Costs of ralslng funds
2,093
2,093
3,562
General Guiding costs
Guiding events
114,362
33,210
98,030
164,360
245,602
164,360
230, 360
243,618
Charitable Activitles
114,362
33,210
262,390
409,962
473,978
Expendlture on governance
12,980
12,980
21,675
114,362
33,210
275,370
422,942
499,215
Total 2024
128, 787
63,547
306, 881
499,215
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GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 202S
11. NET INCOME I (EXPENDITURE)
This is stated after charging:
2025
2024
Depreciationllmpairment of tangible fixed assets..
wned by the charitable group
Auditors, remuneration - audit
Auditors, remuneration - non-audit
33,210
8,750
1,893
63,547
9,300
3,627
During the year, no Trustees received any remuneration (2024 - £NIL).
During the year, no Trustees received any benefits in kind (2024 - £NIL).
5 Trustees received reimbursement of expenses amounting to £2,434 in the current year {2024 - 6 Trustees
£2,126).
12. STAFF COSTS
Staff costs were as follows:
2025
2024
Wages and salaries
Social security costs
Other pension costs
104,876
5,568
3,917
119,388
3,504
5,895
114 362
128. 787
The average number of persons employed by the Charity during the year was as follows..
2025
2024
no.
no.
No employee received remuneration amounting to more than £60,000 in either year.
Totsl remuneration received by key management personnel in the year amounted to £64.110 {2024.' £60,481).
Page127

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13. TANGIBLE FIXED ASSETS
Lrrerm
Freehold Leasehold Flxtures &
Office
property
Property
Flttlngs Equlpment
Total
Group and Charlty
Cost
At 1 April 2024
Additions
Disposals
1,187,834
530,529
{1,540}
48,845
14,341
10,072
630
1,261,092
631,159
(50,3851
148,8451
At 31 March 2025
1,716,823
14,341
10,702
1,741,866
Doproclatlon
At 1 April 2024
Charge for Ihe yèar
On dlsposals
Impairment loses
414,226
29,836
{1,5401
48,845
9,999
1,640
6,245
1,734
479,315
33,210
150,385)
(48,845)
At 31 March 2025
442,522
11,639
7,979
462.140
Net book value
At 31 March 2025
1,274,301
2,702
2,723
1,279,726
At 31 March 2024
773, 608
4,342
3,821
781, 777
14. FIXED ASSET INVESTMENTS
Total
Group
Market value
Al 1 April 2024
37,433
Revalualions
{146)
At 31 March 2025
37,287
Group Investments at market value comprlse:
2025
2024
Listed investments
37,287
37.433
Page | 28

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
14. FIXED ASSET INVESTMENTS (continued)
All the fixed asset investments are held in the UK.
Shares In
group
undertaklngs
Listed
Securltles
Total
Charlty
Market value
At 1 April 2024
Revaluationsllmpairment
37,433
(146)
37,433
(146)
At 31 March 2025
37,287
37,287
Charity investments at market value comprise:
2025
2024
Listed investments
37,287
37,433
Total
37,287
35, 747
As at the balance sheet date, the charity held 265 shares in its subsidiary, Broneirion Limlted. These shares
had an impaired carrying value of £nil, while the ordinary share capital w8S Valued at £265 in the subsidiary's
individual financial statements. Broneirion Limited remained dormant throughout the year.
15. STOCKS
Group
2024
Charlty
2024
2025
2025
Finished goods and goods for resale
24,535
18,507
24,535
18,507
Page | 29

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. DEBTORS
Group
2024
Charity
2024
2025
2025
Due within one year
Trade debtors
Prepayments and accrued income
1,097
71,001
7,292
55,806
1,097
71,001
7,292
55,806
72,098
63,098
72,098
63,098
17. CURRENT ASSET INVESTMENTS
Group
2024
Charity
2024
2025
2025
Listed investments
185,458
195,348
185,458
195,348
18. CREDITORS: Amounts falllng due withln one year
Included within Accruals and deferred income is deferred income of £47,421 (2024.. £20,813). Deferred income
related to deposits h81d by Girlguiding Cymru at the year end from Guides for international trips that were due
to occur in the next financial year, or for amounts received in advance for events to be held in the next financial
year.
Group
2024
Charlty
2024
2025
2025
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
14,747
1,948
1,423
67,177
33.018
2,167
770
34, 545
1,747
1,948
1,423
67,177
33,018
2,167
770
85,295
70, 500
85,295
70,500
Page130

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
19. STATEMENT OF FUNDS
STATEMENT OF FUNDS- CURRENT YEAR
Balance at
1 April
2024
Balance at
31 March
2025
Galnsl
(Losses) Transfers
Income Expenditure
Unrestricted Funds
Reserves
1,445,954
378,169
336,407
9,775
1,477,941
Restricted Funds
Eldrydd Davies memorial
fund (M&G)
International legacy {M&G)
Investment fund
Broneirion maintenance fund
County bedroom income
Sports grant
GG UK 1s1 Rasponse grant
Garfield Weston Fund
CCUK Cost of living grant
GG UK Start up grant
Guide Association grant
GGUK Unit Support Funding
GGUK SNUG Grant
DofE Resilience Grant
CHQ Peer Ed granl
Science Project donation
Bequest- Dinah Cadogan
Bequest- Judy Stuart
Safe Space
Chiefs Memorial fund
Masonic Lesley Sell
CAF Unit Funding
Lloyds Matched funding
34.677
2,756
29,338
168,603
10,027
33,086
543
2,590
7,513
509
970
995
79
(995)
(79)
(136}
(10)
(115)
34,541
2,746
29,223
161,203
10,027
3,754
461
181
58
{7,4001
12,825
(42,157)
182)
(5,9111
(7,455)
(509)
(310)
(9,1431
3,502
660
4,857
193
14,000
193
1,537
<1,532)
1,535
1,290
34,382
16,514
1,452
4,106
900
1,535
1,290
31,203
16,126
1,452
(3,179)
<388)
309
(4,415)
1900)
(500)
(1,5801
500
1,580
Restrlcted Funds
350,791
35,520
{86,535)
(261 }
299,515
Total of Funds
1,796,745
413,689
(422,942) (10,036
1,777,456
Page131

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
19. STATEMENT OF FUNDS (continued)
STATEMENT OF FUNDS- PRIOR YEAR
Balance at
1 April
2023
Balance at
31 March
2024
Gainsl
(Losses) Transfers
Income Expendlture
Unrestricted Funds
Reserves
1,392,247
422,845
383,053
15,015
1,100
Restrlcted Funds
Eldrydd Davies memorial
fund {M&G)
Intemational legacy (M&GI
Investment fund
Broneirion maintenance fund
County bedroom income
Sports grant
GG UK 181 Response grant
GG UK Subs Funding grant
Garfield Weston Fund
CCUK Cost of living grant
Duke of Edinburgh award
grant
GGUK Adventure grant
GG UK Start up grant
Guide Association grant
CHQ Peer Ed grant
Science Project donation
Bequest- Dinah Cadogan
Bequest- Judy Stuart
Bequest- R Waring
Safe Spa
Chiefs Memorial fund
Masonic Lesley Sell
Lloyds Matched funding
33,115
2,632
28,017
176,003
10.027
22.241
886
70
{886)
(70)
1,562
124
1,321
34,677
2,756
29,338
168,603
10,027
33,086
543
(7,400)
42,950
{32,105)
{104)
(6,950)
{28,184)
(7,692)
{2,861>
6,950
3,874
25,800
15,205
2,513
1,100
2,590
7,513
348
13,800
{13,800)
(528)
1,037
970
1,535
1,290
35,504
23,692
5,000
1,452
3,773
509
970
1,535
1,290
34,382
16,514
(1,122)
(7,178)
(5,000)
1,452
4,106
900
333
1,500
1,682
(600)
1,682
Restrlcted Funds
358.107
104,739
(116,162)
3,007
1,100
350,791
Total of Funds
1,750,354
527,584
(499,512)
18,022
1,796,745
Page132

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
19. STATEMENT OF FUNDS (contlnued)
SUMMARY OF FUNDS- CURRENT YEAR
Balance at
1 April
2024
Balance at
31 March
2025
Gainsl
Income Expendlture (Losses) fransfers
General funds
1,445,954
350,791
378,169
35,320
{336,407) (9,775)
86,535
261
1,477,941
299,515
Restricted funds
1,796,745
413,689
422,942
10,036
1,777,456
SUMMARY OF FUNDS- PRIOR YEAR
Balance 8t
l April
2023
Balance at
31 March
2024
G8ins/
Expenditure (Losses) Transfers
Income
General funds
1,392.247
422,845
104, 739
(383, 053)
116,162
15,015 (1, 100) 1,445,954
3,007
1,100
350, 791
Restricted funds
358, 107
1, 750,354
527,584
499,215
18,022
1,796,745
DETAILS OF FUNDS. CURRENT YEAR
The Eldrydd Davies memorial fund was given to provide income for grants towards the costs of
International Travel.
The Broneirion purch8se and maintenanc8 fund was raised to finance the purchase of the House and
its grounds and to provide for its further maintenance. The balance shown represents the depreciated
cost of the assets acquired and improvements made since the acquisition. The fund is to be
depreciated straight line over the 50-year life of the lease at £7,400 pa. The current value of the
restricted fund represents the remaining NBV of the original property purchased in 1992.
The investment fund represents monies received in respect of a special appeal of£1 from each member
to maintain the associations, level of investment income. The income derived from this fund is
unrestricted.
The international legacy represents an amount received for the benefit of Intemational Travel Grants.
it has been invested to provide income towards the costs of these grants.
Garfield Weston Field is a sub-grant from GGUK to fund a local deveSopment officer to offer support to
low-income areas.
The CHQ Peer Education grant is provided by Girlguiding UK to support North and South Wales Training
events for our senior Guides.
The School of Bioscience at Cardiff University have provided a donalion to support science projects for
Rainbows, Brownies. Guides and Senior Section across Wales.
Page133

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
19. STATEMENT OF FUNDS (contlnued)
The GGUK Unit Support Funding and Cost of Living are grants from GGUK to support units.
The GGUK start Up grant and the GGUK SNUG grant are to help new units with start-up costs.
D of E Resilience grant is for equipment for the D of E.
The GGUK 1st Response grant is for the costs of the 1 st Response trainer.
20. ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENT YEAR
Restrlcted
funds 2025
Unrestrlcted Total Funds
funds 2025
2025
Tangible fixed asset
Fixed asset inv8Stments
Currents assets
Creditors due withln one year
184,557
37,287
77,671
1,095,169
1,279,726
37,287
545,740
185,297)
468,069
(85,297)
299,515
1,477,941
1,777,456
ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR
Restricted
funds 2024
Unrestrict8d Total Funds
funds 2024
2024
Tangible fixed asset
Fixed asset investments
Currents assets
Creditors due within one year
187,707
37,433
125,651
594,070
781,777
37,433
1,048,035
(70,500)
922,384
(70.500)
350, 791
1,445,954
1, 796, 745
Page | 34

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
21. RECONCILITION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2025
2024
Net income for the year (as per Statement of Financial
Activities)
Adjustment for:
DepreciationlAmortisationllmpairment charges
(Profit) on disposal of tangible fixed assets
(Gains}Ilosses on investments
Increase in stocks
Decrease/(Increase) in debtors
(Decrease)lincrease in creditors
Other
(19,289)
46,391
33,210
63,547
10,036
(6.028)
19.000)
14,795
(10)
(18,022)
946
10,625
(40,935)
Net cash provlded by operatlng activlties
23,714
62,552
22. ANALYSIS OF CASH AND CASH EQUIVALENTS
2025
2024
Cash in hand
263,637
771,082
Total
263,637
771,082
23. RELATED PARTY TRANSACTIONS
During the year expenses were paid to the Trustees relating to travel, event and meeting costs. Total expenses
of £2,434 were paid to 5 trustees.
The Charity has taken advantage of the exemption available under FRS102 "Related Party Disclosures.
whereby it has not disclosed transactions with the wholly owned subsidiary undertaking in the group.
Page135

GIRLGUIDING CYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
24. PRINCIPAL SUBSIDIARIES
Bron•lrion Ltd
Subsidiary Name
Company registration number
Basis of Control
Equity Shareholding %
Broneirion Ltd
04260833
IOOO/o owned subsidiary
100%
Total assets as at 31 March 2025
Total liabilities as at 31 March 2025
Total equity as at 31 March 2025
£nil
£nil
£nil
The above company was dormant in th6 year.
25. POST BALANCE SHEET EVENTS
There were no post balance sheet events.
Page | 36

GIRLGUIDING CYMRU
DATGANIAD Y PRIF GOMISIYNYDD
AR GYFER Y FLWYDDYN A DDAETH I BEN AR 31 MAWRTH 2025
Mae Guiding yn Cymru wedi ymrwymo i helpu merched a menywod ifanc i ddod o hyd i'w Ilois a
meithrin hyder a Iles er mwyn sicrhou mwy o gydraddoldeb rhywiol - gan eu hysbrydoli i
ddarganfod y gorau ynddynt eu hunain a'u grymuso i wneud gwahaniaeth cadarnhaol yn eu
cymuned. Rydym yn cyflawni hyn drwy gyflwyno rhaglen gyffrous ac amrywiol o weithgareddau
dan arweiniad merched drwy ystod o ddulliau dysgu ffurfiol ac anffurfiol sy n cefnogi datblygiad
a Iles ein haelodaeth, a hynny i gyd yn cael ei hwyluso gan arweinwyr oedolion dibynadwy sy'n
ymwybodol o bwysigrwydd yr iaith a'r diwylliant Cymraeg.
Gyda dros15,200 0 oelodau ledled Cymru mewn dros 995 0 unedau, mae ein nodau o'n
homcanion wedi aros yn gyson ers ein sefydlu (1910), gan ein bod yn grymuso merched a
menywod ifanc i fod ar eu gorau ac yn darparu sgiliau a chyfleoedd i'w galluogi i wynebu y
heriou o tyfu i fyny mewn byd cyfartal Ile gall pob merch wneud gwahaniaeth cadarnhaol, bod
yn hapus, yn ddiogel a chyflawni eu potensial.
Er mwyn cyflawni ein hymrwymiad i sicrhau bod ein harweinwyr yn fodelau r61 ysbrydoledig i'n
haelodau ac yn unol a'n strotegaeth ein bod yn cyflwyno rhaglen o safon, mae tim hyfforddi
Cymru wedi parhau i gynnig sesiynau i'n haelodau yn rhithiol ac yn bersonol ac mae ein tim
cyflenwi Arweinwyr wedi bod ar gael i rannu eu cefnogoeth ag aelodau ar draws ystod eang o
bynciau. Mae gan y timau hyfforddi a Chyflenwi Arweinwyr flynyddoedd o arbenigedd a
gwybodaeth arweinwyr rhyngddynt ac maent yn adnodd mor werthfawr i'n haelodau sy'n
chwilio am gyfleoedd i ddatblygu eu dealltwriaeth o'u profiadau Arweinwyr eu hunain.
Mae ein Ilwyddiannau, wrth gwrs, yn dyst i ymroddiad a gwaith caled ein haelodau oedolion
anhygoel sy n hwyluso unedau Rainbows, Brownies, Guides a Rangers bob wythnos ledled
Cymru. Y pwerdy gwirfoddol hwn o angerdd, sgiliau ac uchelgais i ferched yw'r hyn sy'n galluogi
ein sefydliod i ddarparu cyfleoedd a phrofiadau mor newidiol a dylanwadol i'n haelodau ifanc.
Mae ymrwymiad ein gwirfoddolwyr, staff, cefnogwyr a rhoddwyr, ynghyd ag egni a brwdfrydedd
ein haelodau, yn sicrhau bod y Guiding yn hyderus ac mewn sefyllfa dda i ddarparu rhaglenni a
gweithgareddau sy n ysbrydoli ac yn newid bywydau ledled y Dywysogaeth.
l ategu rhoi agweddau ar ein cynllun strategol, rydym wedi dewis gweithio mewn
cydweithrediad neu bartneriaeth sydd wedi ein golluogi i gyflawni mwy na gweithredu ar ein
pennau ein hunain. Mae'r ymddiriedolwyr yn credu bod gweithio mewn partneriaeth yn
arbennig o fuddiol oherwydd ei fod yn rhannu arbenigedd, sgiliau ac adnoddau. Rydym wedi
ceisio gweithio gyda sefydliadau sy'n rhonnu ein hamcanion hirdymor, Ile mae gan bob un, wrth
weithio gyda'n gilydd, siawns uwch o gyflawni eu hamcanion unigol, Ile moe enw da'r
partneriaid yn ategu ei gilydd a Ile mae bylchau mewn gallu neu gyrhoeddiad yn cael eu datrys
gan y partner.
Drwy'r rhwydwaith hwn o gydweithio a phartneriaeth rydym wedi gallu cael mynediad at
arbenigedd a sgiliau sydd wedi ein galluogi i gynnig rhaglen Ilawer cyfoethocach oc ehangach
o gyfleoedd. Moe merched a menywod ifanc yn dod ar draws stereoteipiau rhywedd ym mhob
agwedd o eu bywydau - o'u cyfoedion i'r cyfryngau, gan achosi iddynt newid eu hymddygiad

GIRLGUIDING CYMRU
oherwydd y pwysau maen nhw'n ei deimlo i fod neu ymddwyn mewn ffordd benodol, gan
effeithio ar eu gallu i ddweud beth mae nhw'n ei feddwl, neu i fod yn nhw eu hunain.
Rydym yn parhau i fod yn uchelgeisiol dros ferched a menywod ifanc oc mae ein partneriaeth a
Chwaraeon Cymru yn parhau i wella ein rhaglen wrth ddorparu hwyl, antur a her gyda chyllid
gan y Loteri Genedlaethol. Trwy r cydweithrediad hwn rydym wedi annog ein pobl ifanc i ddod
yn fwy egniol, i archwilio heriau a chwaraeon newydd, wedi'u hyfforddi a'u cymell i tynd a'u
diddordeb ymhellach, gan annog ffyrdd iach o fyw, a rhoi cyfleoedd a phrofiadau newydd
iddynt gan gynnwys criced, dawns stryd, ff ensio, tenis bwrdd a sglefrio ia.
Rydym yn parhou i fuddsoddi m8wn datblygu tim i dyfu Guiding yng Nghymru ac rydym yn
canolbwyntio or sawl maes, o atgyfnerthu ein hunedau pres8nnol gyda digon o arweinwyr i
agor un8dou newydd, i glirio rhestrau aros ac yn bwysicach fyth rydym yn canolbwyntio ar
gadw ein gwirfoddolwyr presennol.
Galluogodd cyllid gan Garfield Western or y cyd O Girlguiding yn genedlaethol y prosiect
Cynhwysiant a Thwf Arloesi Rhanbarthol i ymgysylltu a chymunedau nad ydym yn eu cyrraedd
eto i ganfod dymuniadau ac anghenion eu pobl ifanc yng Ngogledd Cymru. Galluogodd y cyllid
gyflogi Swyddog Prosiect a ddilynodd broses ddylunio gwasanaethau, gan gynnwys pobl ifanc
bob cam o'r ff ordd gyda'r nod o roi Ileisiau cymunedau heb gynrychiolaeth ddigonol wrth
wraidd yr hyn yr ydym wedi'i greu.
Mae ein Hymddiriedolwyr wedi ymrwymo i ddarparu sefydliad i ferched a menywod ifanc yng
Nghymru Ile maent yn medru cael hwyl ac yn le gyffrous, un sydd hefyd yn dysgu sgiliau bywyd
go lawn iddynt wrth iddynt dyfu a datblygu. Mae gan Girlguiding yng Nghymru'r gallu unigryw i
wneud i hyn ddigwydd gyda'n partneriaid, a trwy arferion gwaith cydweithredol gallwn sicrhau
bod merched yn gallu datblygu, a gallwn barhau i wneud gwahaniaeth i'r cymunedau y maent
yn byw ynddynt gan eu gwneud yn fwy cydlynol.
Yn 2024, dothlodd yr RNLI ei phen-blwydd yn 200 oed ac fel rhan o'r cyfnod cyn y pen-blwydd
hwn, fe wnaethom gydweithio a'r elusen achub bywydau i lansio pecyn her Mayday. Mae'r
pecyn yn ymwneud ag addysgu pobl ifanc a'u teuluoedd am ddiogelwch dwr, sy n hanfodol i
achub bywydau ar ac o amgylch dwr, ac mae'n rhan graidd o waith atal yr RNLI.
Lansiwyd y pecyn Anturiaethau Egniol, a gynhyrchwyd mewn partneriaeth a Sustrans Cymru, i
ddysgu'r Rainbows, y Brownies, y Guides a'r Rangers am deithio egn'i'ol. Mae'r her hon i gyd yn
yrnwn8ud ag antur egniol defnyddio ffyrdd egniol, fel cerdded, beicio, sgwtero neu beicio, i
gyrraedd y Ilefydd y mae angen i ni fynd iddynt.
Mewn partneriaeth a Gofal Cymdeithasol Cymru, fe wnaethom gyflwyno pecyn her Gofalwn
Cymru a gynlluniwyd yn benodol ar gyfer Guides a Rangers, sy n cyflwyno agweddau niferus
proffesiynau gofal.
Moe Her Ffensio, mewn partneriaeth a Ffensio Cymru, yn galluogi aelodau i roi cynnig ar rywbeth
hollol wahanol drwy gamu i tyd ffensio, camp sy'n cyfuno strategaeth, ystwythder a ffocws.
Mae'r her hon yn cynnig cyfle gwych i ddysgu honfodion ffensio mewn amgylchedd hwyliog a
chefnogol.

GIRLGUIDING CYMRU
Mae ein tim Prif Swyddogion, Bev, Sarah-Jane ac Alice, wedi mynychu Cyfarfodydd Cyffredinol
Blynyddol, nosweithiau cyflwyno, sioeau gang cerddorol a digwyddiadau eraill Girlguiding
Cymru ledled Cymru oc wedi gweld y mwynhad a'r cyfoethogiod y mae ein rhaglenni'n eu
cynnig i'r merched a'r gwirfoddolwyr fel ei gilydd. Mae tim y Prif Swyddogion wedi parhau i
gynrychioli a hyrwyddo Girlguiding Cymru mewn fforymau Ileol a chenedlaethol, gan gynnwys y
Senedd. wrth i dymor swydd y timau Prif Swyddogion ddod i ben ym mis Hydref 2025, fe
wnaethom lansio ein pecyn her fimau Prif 2025 sy'n canolbwyntio ar ddiddordebau a hobiau
Bev, Sarah-Jane ac Alice a bydd yn adeiladu ar gyfer ein digwyddiadau yn 2025.
Mae Ilwyddiant digwyddiadau oherwydd gwaith caled a phenderfynol y rhai a gymerodd ran.
Mae Girlguiding Cymru yn diolch i bawb am eu hymdrechion anhygoel. Mae gan bob
digwyddiad Girlguiding Cymru y cyfle i fod o fudd i'n haelodau, boed yn Rangers yn ymgymryd
a heriau cyff rous, Guides yn datblygu sgiliau newydd, Brownies yn meithrin hyder, Rainbows yn
cryfhau cyfeillgarwch - gyda'n gilydd mae ein digwyddiadau'n creu atgofion i bara oes.
Drwy gydol y flwyddyn rydym wedi parhau i gofleidio'r heriau sydd o'n blaenau i adeiladu or yr
holl waith ysbrydoledig y mae gwirfoddolwyr, merched, menywod ifanc a chydweithwyr staff yn
ei wneud, bob dydd, yn Girlguiding # gqll merched wnoud unrhyw beth.
Boverley Martln
Prlf Gomlslynydd