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← The Guide Association North West England

2024-12-31-accounts

2024 Trustees Report Girlguiding North West England

TRUSTEES REPORT AND ACCOUNTS THE GUIDE ASSOCIATION NORTH WEST ENGLAND FOR THE YEAR ENDED 31 DECEMBER 2024 REGISTERED CHARITY NUMBER 521654

Girlguiding North West England Contents Trustee's Report Financial Overview and Governance 17-18 Trustees Responsibilities 19 Independent Auditor's Report 20 - 22 Statement of Financial Activities 23 - 24 Balance Sheet 25 Statement of Cashflows 26 Notes to the Financial Statements 27-45

Charity Name
The Guide Association North West England
The Guide Association North West England
Trading Name Girlguiding North West England
Trustees
Julie Walton (outgoing chair) End of appointment 16 March 2024
Kathryn Qattan End of appointment 16 March 2024
Emma Dixon End of appointment 16 March 2024
Rona Rommel (chair)
Jennifer Long Appointed 1 Jan 2024 - End of appointment 2 May 2025
Tracey Johnson
Jennifer Anne Chapman-Brown Appointed 1 January 2024
Nicola Robinson
Laura Pye Appointed 19 August 2024
Geoff Abram Appointed 12 August 2024
Anamika Paul Appointed 11 August 2024
Shree Patel Appointed 1 August 2024
Emily Porter Appointed 1 August 2024
Sally Tolley Appointed 1 June 2024
Gillian Clarkson End of appointment 1 July 2024
Rose Bode End of appointment 1 July 2024
Laura Keller End of appointment 1 July 2024
Elaine Disley End of appointment 1 July 2024
Su Simpson End of appointment 1 July 2024
Patricia Beesley End of appointment 1 July 2024
Greer McDonald End of appointment 1 January 2024
Sharon Weaver End of appointment 1 July 2024
Linda Pearson End of appointment 1 July 2024
Sarah Beale End of appointment 1 July 2024
Ann-Marie Steel End of appointment 1 July 2024
Nicola Barker End of appointment 1 July 2024
Jacqueline Ramsden End of appointment 1 July 2024

Executive Manager/Administrator Kelly Hunter Headquarters Girlguiding North West England Guiding Road, Preston PR2 5PD Charity Number 521654 Statutory Auditor BK Plus Audit Limited, Sterling House, 501 Middleton Road Chadderton, Oldham OL9 9LY

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Annual Report for the Year Ended 31 December 2024 Girlguiding North West England

Governing Document

The charity operates under the Girl Guides Association Royal Charter of 1922, adhering to the guidelines and policies established by the Girl Guides Association. In 2024, the charity undertook significant governance reforms to align with best practices and the Charity Governance Code. This included transitioning to a smaller, more diverse board of trustees, bringing together individuals with a complementary mix of skills and expertise to better support the charity’s work.

Management of Affairs

The charity is governed and regulated by a Board of Trustees, led by the Region Chief Commissioner, who serves as Chair. The Board comprises two County Commissioner representatives, the Region Chair of Finance, four member representatives, and three external non-member trustees.

Trustees are appointed in accordance with the policies of the Guide Association. Selections are based on a skills analysis conducted by the Chief Commissioner and the Executive Manager to ensure the board has the expertise required to govern effectively.

Recruitment, Appointment, Induction & Training of Trustees

New trustees undergo a comprehensive induction process, supported by both formal and informal training tailored to their specific needs. This year, several trustees concluded their terms as part of the governance restructuring.

Girlguiding North West England (GGNWE) is one of nine countries/regions within the Girl Guides Association. In addition to the Isle of Man (a Crown Dependency), the region assumed responsibility for operations in the British Overseas Territories (GGBOTs) during the year. The charity continues to operate in accordance with policies established by the wider Guide Association. A full list of officers who served during the year can be found on page 1.

Staff Management

While Girlguiding North West England is a volunteer-led charity, day-to-day operations are managed by a professional staff team of 14 employees. This includes county coordinators, three of whom are funded by individual counties but remain employed at the regional level. The trustees have identified two key management roles within the charity: the Executive Manager and the Head of Operations, both of which are essential to ensuring the effective functioning of the region.

Risk Management

The Board of Trustees maintains a proactive approach to risk management, with key risks documented in a comprehensive risk register. Each area of work is responsible for assessing and managing its own risks, overseen by a Risk Committee. The risk register is reviewed regularly by relevant boards and annually by the trustees to ensure risks are mitigated effectively through established policies, systems, and processes.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Staff Salaries & Benefits

The charity does not currently adhere to a set salary scale but has previously used the National Joint Council (NJC) Salary Scale as a benchmark for determining salaries. An annual cost-of-living adjustment has not been approved for 2024 but will be reviewed in early 2025 to ensure staff remuneration remains competitive and fair.

Conclusion

2024 has been a year of significant governance changes and continued growth for Girlguiding North West England. Despite these transitions, the charity has remained steadfast in its commitment to supporting the guiding community and enhancing governance structures. Trustees and staff continue to work collaboratively to uphold the charity’s mission, and we look forward to further progress and success in the coming year. There is additional work to take place in 2025 in establishing strategic boards to help support trustees.

Objects

To advance the objects of the Girl Guides Association, focusing on the growth, empowerment, and development of girls and young women.

Aims

Girlguiding North West England is dedicated to empowering girls and young women to reach their full potential by providing support, guidance, and recognition to its valued leaders.

Main Objectives

The primary objectives of Girlguiding North West England are to:

Strategies for Achieving Objectives

Building on the Guide Association Strategy https://www.girlguiding.org.uk/about-us/girlguidings-strategy/ – the focus has been the delivery of core strategic priorities:

The revised governance structure has facilitated the establishment of an operations board and specialised subgroups focussing on the priorities above, fostering greater collaboration between volunteers and staff. This ensures the effective planning and cohesive implementation of the charity's operational objectives.

The trustees have reviewed and implemented strategies in line with the Charity Commission’s guidance on public benefit. They believe the charity’s activities positively impact the public by fostering personal development, well-being, and leadership skills in girls, young women, and adults, thereby advancing the aims of the association.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Region activity 2024

Flexible and Rewarding Volunteering

Young Minds Training

A strategic priority for 2024 has been supporting leaders to feel more confident in speaking to children and young people about their mental health. We partnered with YoungMinds to deliver a webinar called “ Understanding children and young people’s mental health ” which provided a one-hour introduction to understanding children and young people's mental health and exploring the importance of relationships in developing protective factors that promote positive mental health.

A Safe Space

A safe space training ensures our leaders understand their safeguarding responsibilities and measures needed to keep members safe.

A safe space level 3

A safe space level 4

Learning Development Programme

The learning development programme ensures volunteers are trained to a standard to effectively have responsibility to run a unit.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Peer Education

Peer Educators are 14-25 year olds who help Brownies, Guides, and Rangers explore important topics by using their own experience to bring the subjects to life. Peer Education works because girls are eager to listen to peers who share similar life experiences.

2024 has seen a re-vamp of the Peer Education offer across Girlguiding North West England. This included:

1st Response

1st Response is Girlguiding’s own first aid course. It covers everything members need to know to provide first aid in emergencies – in or outside of your unit meeting place. It was created specifically for members of Girlguiding and The Scout Association.

Young Leader Development Programme

In June 2024, the new Young Leader Development Programme was launched. The young leader development programme (YLDP) is the main offer for young leaders, designed for and by young leaders. The programme is designed to equip young leaders with key leadership skills throughout their time in the role in a fun and flexible way. Our trainer team have worked hard to put together content and in the last two quarters of 2024 we have delivered:

Trainer Qualification (TQ)

The trainer development programme (TDP) helps members learn how to pass on their skills and knowledge to other members as trainers. It’s flexible and practically assessed.

Property Conference

In November 2024 we held a Property Conference to support those across the region with responsibility for Girlguiding property. The day covered Health and Safety, insurance, legalities and sustainability.

56 members were booked on to the day and the feedback was overwhelmingly positive, with members finding the content valuable . and supportive

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Unrivalled Girl Led Experience

It has been another busy year, providing excellent opportunities to girls across the region to enhance their Girlguiding experiences.

Challenge Badges

In April we launched a marine conservation challenge pack in partnership with SeaLife Blackpool. We know that conservation is important to our young members and this challenge pack is an opportunity for them to understand and learn about marine life, conservation and our role within this. Sea Savers is for all sections and 4,726 have taken part in 2024.

In May 2024, we rolled out a collaboration with Royal National Lifeboat Institution (RNLI) with a water safety challenge pack, Mayday Mayday!

This also provided an opportunity for three units (one Rainbow and two Brownie units) to take part in an evening hosted by RNLI at Salford Quays as part of their 200th Anniversary. So far 796 members have taken part in this challenge pack since its launch.

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Our final challenge pack of 2024 was Legacy Explorers . This is a challenge looking at the heritage of Girlguiding North West England and was produced in partnership with Historic England. In its first week, 1000 badges were given away as part of an investment by Historic England.

Events

Adventures by the Sea

To celebrate International Day of the Girl 2024, we hosted Adventure By The Sea in Southport. This was a day to showcase that girls can do anything and provide an opportunity for young members across all sections to try new activities. Over the course of this one day takeover of Southport, members took part in archaeology, dancing, circus skills, football with Everton in the Community, tent building with Go Outdoors, silent disco and a range of other sports and crafts.

Overall:

991 Young members attended, joined by 291 leaders attended as the result of 99 bookings (mixture of divisions, districts and units) and 11 out of 18 of the regions counties were present at the event.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

110 Brownie Birthday Events

2024 was the 110th anniversary of the Brownies section and to celebrate, Girlguiding North West England provided counties with a grant to support them to host a range of events. These events ranged from carnivals, wildlife park and theme park take overs, to challenge packs and bake offs.

A total of 4832 Brownies participated in these celebrations, which represents 29% of the Brownies across the Girlguiding North West England region. This participation rate reflects the widespread enthusiasm and engagement with the 110th birthday events.

Duke of Edinburgh Award (1 January 2024 – 9 December 2024)

This year Girlguiding North West England have achieved the following in the Duke of Edinburgh Awards:

Bronze – 29 Awards

Silver – 21 Awards

Queen’s Guide (1 January 2024 - 9 December 2024)

The Queen's Guide award is the highest award you can work towards in guiding. It is open to members aged 16 to 30. In 2024, six Queen’s Guide Awards were completed. Future plans include information sessions to support those interested in beginning their Queen’s Guide Award.

Gold – 30 Awards (double the amount of Awards in this period compared to last year)

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

International trips

2024 was another successful year for international trips for members from across the region.

We had trips to the USA, Cambodia, Roverway in Norway and Interrailing throughout Europe. In total 70 young members and 14 leaders enjoyed international adventures. The region international team also supported two adult trips to Peru and New York, enjoyed by 51 adults from North West England.

To support further county and region trips, 57 members completed their Going Away With scheme in 2024.

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Inclusive and Impactful

Thanks and Recognition

Taking opportunities to recognise the contribution that volunteers make to Girlguiding North West England continues to be imperative. We have hosted two face to face events this year one afternoon for adults, and a sleepover for some of our Young Leaders. In total 38 members joined us for a thank you celebration event.

Awards

In 2024, we have worked hard to promote nominations for all region and Girlguiding awards.

There have been seven Region Chief Commissioner awards, three Region Presidents awards and at a national level, three Laurel awards.

DCMS Waiting List Funded Project

We are entering the final quarter of the DCMS funded project. In 2024 we have funded the opening of 14 units, bringing the project total to 27 . We have 158 new volunteers supporting these units. Overall this project has increased capacity in existing units by 458 spaces.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Competitions

Following on from the success of the competitions we held in 2023, we created a variety of competitions for members to get involved with across the region.

Thank You Card – 468 entries across all sections with 2 winners from each. The winners of the competition were:

Esme -1st Lostock Hall Rainbows & Isla - 1st Walmersley District Rainbows

Katherine - 7th Appleton (Hill Cliffe) Brownies & Bella - 3rd Langho Brownies

Millie - 1st Huntington Guides & Bella - 3rd Parbold Dalton Guides

Maya - 1st Ormskirk Rangers & Olivia - 1st Parbold and Dalton Rangers

As part of our Earth Day competition, we encouraged units to invest in the planet and collect recycling to create something new, for example, making bags out of old clothes or building the Eiffel Tower out of bottles. 37 units entered and the winners of the competition were 1st Green Lane Rainbows, Brigham Brownies and 3rd Parbold & Dalton Guides. You can see their winning entries here. —

Leader Competitions

We ran two competitions for leaders in 2024. One to create their own badge and the other for a Hike and Chips. Overall, there were 23 entries.

The winners of the leader competition were Helen Hughes from 4th Parbold and Dalton Brownies for Hike and Chips and Charlotte 19th Wigan Town Guides and Rangers for the create your own.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Pride

We planned on attending two Pride events in 2024; however, Blackpool Pride did not reach enough member sign-ups, so we attended Manchester Pride on Saturday 24 August 2024.

94 people signed up to attend. Py \’ We walked the Manchester Pride > a ay a Parade with 80 members from ;0 aaa= across the region. Following this f ae * el : - hs : event, we tracked volunteer r e \ om enquiries for a week, and we had G> “ odf|) 30 new enquiries.

We have also launched a new range of region Pride merchandise, available to purchase through our shop.

Universities and Freshers / Volunteer Fairs

In 2024, overall, we have attended seven fresher or volunteer fairs. Winstanley College, Lancaster University, Chester University, Liverpool John Moores University, University of Manchester, Liverpool Hope University, and Bolton Town Hall. The effectiveness of attending these events has been varied. However there have been volunteer sign ups in these areas in the week following our attendance at these events.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Region Communication

Newsletter

Our region newsletter is sent to just over 7000 people but on average is only opened by half of recipients. We have been working hard to find new ways to make our newsletter more engaging.

Social media

Girlguiding North West England has the following number of followers:

Engagement with Tik Tok is becoming increasingly popular.

Manchester United Women

In the spring of 2024 we worked with Manchester United Women to help get more girls into sport. We encouraged our members to attend two discounted matches and support women in football. It wasn’t about supporting a team but it provided an opportunity to showcase girls and women in sport to encourage our younger members to get active.

At one of the matches, Manchester United Women marketing team created a video on Instagram, asking members of the public which player was a member of Girlguiding. You can see this here.

We were also invited to bring two Rangers to meet Katie Zelem (a Girlguiding National Ambassador), and Manchester United Woman ran a social media piece on this too.

Membership Survey

The survey was distributed to all members on the 28 February 2024 (approximately 8,100 volunteers). We received 871 responses, meaning that there is a 10.8% response rate to the survey. 17 counties were represented in the survey.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Support & Services

Members were mostly satisfied with the current support and services in the region, or did not find them applicable. This includes satisfaction with safeguarding, region communications, region challenge packs and region trainings.

Popular requests for future trainings included commissioner training, mental health training and social media training. During this year, we have held a commissioner support day (fully booked), several understanding young people’s mental health courses, and a branding training session.

Additional comments presented that members are happy with the current support they’re receiving, yet there is some confusion on the role of region and county, and who members need to contact for what.

Experience & Belonging:

This section asked how satisfied members were with a range of statements regarding their experience with Girlguiding North West England.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Sustainable & Efficient

In June 2024 we held our first fundraising Skydive. Twelve members and staff from across the region took part and fundraised £3500.

We have launched a new income generation initiative, maximising our volunteers and the space that we have available at the region office. Fun Days are for Girlguiding North West England young members. We held five days in the summer holidays, a Halloween special and a Christmas fun day. In total we have had 94 young members take part and have made £2900.14 profit across seven days.

Sustainability

As part of our ongoing commitment to sustainability and environmentally friendly initiatives around the region headquarters, we have implemented the following:

Region Merchandise

It has been a wonderful year for region merchandise and badges.

We have launched a range of Girlguiding North West England branded clothing and accessories, including t-shirts, hoodies and bucket hats.

In addition, a range of new badges for leaders, environment, Pride, Our Region Rocks, Hike and Chips as well as two badges dedicated to supporting Girlguiding British Overseas Territories.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Financial Overview and Governance

Net Incoming Resources

The charity reported net incoming resources for the year of £1,033,093 (2023: £877,951). net outgoing resources), as detailed in the Statement of Financial Activities on page 23.

Funding Sources

The primary source of funding for the charity continues to be members’ subscriptions, amounting to £379,764 in 2024 (2023: £357,145). The most significant areas of expenditure include staff salaries, the delivery of programmes and activities, and the training of adult volunteers.

Reserves Policy

As of 31 December 2024, the charity held total reserves of £1,416,708 (2023: £1,503,438)

Free Reserves

Free reserves, defined as unrestricted funds less designated reserves and tangible fixed assets, represent the charity’s working capital. At 31 December 2024, free reserves stood at the equivalent of 11 months’ operating costs, falling just short of the trustees’ target of 12 months. The trustees have reviewed the financial needs and challenges facing the charity and anticipate utilising these additional reserves in 2025 to support ongoing building repair and maintenance, IT support review and modernisation, as well as implementing a staff renumeration review.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

Principal Risks and Uncertainties

The trustees have identified key risks, including:

Fundraising Activities

The charity does not engage in public fundraising activities beyond charitable trading and does not use external fundraisers.

Looking Ahead: Key Plans for 2025

Following a year of leadership transition, 2025 will focus on building stability and driving growth across the organisation. The key priorities include:

These initiatives aim to foster a stronger, more sustainable organisation that continues to empower girls and young women while supporting its dedicated volunteers and leaders.

The trustees and staff remain committed to advancing the charity’s mission and ensuring continued support for girls, young women, and volunteers across Girlguiding North West England.

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Girlguiding North West England Trustees’ Report Year End 31 December 2024

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (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 prevention and detection of fraud and other irregularities.

By order of the Board of Trustees

.............................. Rona Rommel

Date: ..1 September 2025...........................

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF THE GUIDE ASSOCIATION NORTH WEST ENGLAND

Opinion

We have audited the financial statements of The Guide Association North West England (the ‘charity’) for the year ended 31 December 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

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 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 have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going 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 information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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 requires us to report to you if, in our opinion:

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE GUIDE ASSOCIATION NORTH WEST ENGLAND

Responsibilities of trustees

As explained more fully in the statement of Trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they 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 from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE GUIDE ASSOCIATION NORTH WEST ENGLAND

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has 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 accept or assume responsibility 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 formed.

Christopher Hession C.A. (Senior Statutory Auditor)

For and on behalf of BK Plus Audit Limited, Statutory Auditor Chartered Certified Sterling House 501 Middleton Road Chadderton Oldham Lancashire OL9 9LY Date: .........................1st September 2025

BK Plus Audit Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Current financial year
Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
4
2,604
-
Charitable activities
5
682,869
189,848
Other trading activities
6
148,396
-
Investments
7
9,376
-
Total income
843,245
189,848
Expenditure on:
Other trading activities
8
131,807
-
Charitable activities
9
781,862
206,154
Total expenditure
913,669
206,154
Net expenditure
(70,424)
(16,306)
Net movement in funds
13
(70,424)
(16,306)
Reconciliation of funds:
Fund balances at 1 January 2024
1,454,342
49,096
Fund balances at 31 December 2024
1,383,918
32,790		 Total
2024
£
2,604
872,717
148,396
9,376
1,033,093
131,807
988,016
1,119,823
(86,730)
(86,730)
1,503,438
1,416,708		 Total
2023
£
1,904
747,273
122,625
6,149
877,951
119,448
814,427
933,875
(55,924)
(55,924)
1,407,397
1,503,438

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Prior financial year
Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and legacies
4
1,904
-
Charitable activities
5
574,458
172,815
Other trading activities
6
122,625
-
Investments
7
6,149
-
Total income
705,136
172,815
Expenditure on:
Other trading activities
8
119,448
-
Charitable activities
9
686,326
128,101
Total expenditure
805,774
128,101
Net income/(expenditure)
(100,638)
44,714
Transfers between funds
(2,298)
2,298
Net movement in funds
13
(102,936)
47,012
Reconciliation of funds:
Fund balances at 1 January 2023
As originally reported
1,405,313
2,084
Prior year adjustment
151,965
-
As restated
1,557,278
2,084
Fund balances at 31 December 2023
1,454,342
49,096		 Total
2023
£
1,904
747,273
122,625
6,149
877,951
119,448
814,427
933,875
(55,924)
-
(55,924)
1,407,397
151,965
1,559,362
1,503,438

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST BALANCE SHEET

AS AT 31 DECEMBER 2024

2024 2023
Notes £ £ £ £
Fixed assets
Intangible assets 18 7,688 12,728
Tangible assets 19 803,517 794,307
811,205 807,035
Current assets
Stocks 20 45,618 36,706
Debtors 21 86,578 88,986
Cash at bank and in hand 594,591 759,307
726,787 884,999
Creditors: amounts falling due within 22
one year (121,284) (188,596)
Net current assets 605,503 696,403
Total assets less current liabilities 1,416,708 1,503,438
The funds of the charity
Restricted income funds 25 32,790 49,096
Unrestricted funds 26 1,383,918 1,454,342
1,416,708 1,503,438

The financial statements were approved by the trustees on ....1 September 2025.....................

.............................. Rona Rommel

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
29
Investing activities
Purchase of intangible assets
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash generated from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
£
(152,256)
-
(21,836)
9,376
(12,460)
-
(164,716)
759,307
594,591		 2023
£
(15,120)
(5,828)
6,149		 £
13,662
(14,799)
-
(1,137)
760,444
759,307

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

The Guide Association North West England is a charity registered in England. The address of the registered office is given in the charity information on page 3 of these financial statements. The nature of the charity’s operations and principal activities are detailed within the Trustees’ Report on pages 4 to 15.

1.1 Accounting convention

The financial statements have been prepared in accordance the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 October 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention modified to include certain items at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the charity and which have not been designated for other reserves. Where unrestricted funds have been earmarked for a particular project, they have been designated as a separate fund, but the designation has an administrative purpose only and does not legally restrict the Trustees' discretion to apply the fund. The aim and use of each designated fund is set out in the notes to the accounts.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The costs of raising and administering such funds are charged against the specific fund. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

All incoming subscriptions and similar resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.

Income from grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Investment income is earned through holding assets for investment purposes. It includes bank interest. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method.

1.5 Expenditure

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 activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not 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 portion of the asset’s use.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their

useful lives on the following bases:

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website development

33.33% straight line

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings 2% straight line Office and kitchen equipment 25% on written down value Computer equipment 33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

No depreciation has been recognised in respect of leasehold as in the opinion of the Trustees the cost is it's residual value.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Deposits received in advance are recognised at the amount equal to amounts received from members in respect of trips and events which will be held in future accounting periods.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.12 Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees through the main Guide Association scheme. Contributions are expensed as they become payable.

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

3 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There have been no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Critical judgements

Depreciation

Estimating the useful economic life of an asset and the anticipated residual value in calculating an appropriate depreciation charge is considered a key judgement.

4 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations 2,604 1,904

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

5 Income from charitable activities

Operational
support
Girl
Experience
Growth,
Retention &
Engagement
Projects
2024
2024
2024
2024
£
£
£
£
Members' subscriptions
379,764
-
-
-
Events
-
3,418
7,343
-
International trips
-
207,646
66,656
-
Other funding income
51,744
-
-
156,146
431,508
211,064
73,999
156,146
Analysis by fund
Unrestricted funds - general
383,623
211,064
66,656
21,526
Restricted funds
47,885
-
7,343
134,620
431,508
211,064
73,999
156,146
Previous year:
Operational
support
Girl
Experience
Growth,
Retention &
Engagement
Learning &
Development
Projects
2023
2023
2023
2023
2023
£
£
£
£
£
Members' subscriptions
357,145
-
-
-
-
Events
-
16,257
7,632
-
-
International trips
-
37,941
113,122
-
-
Grant funding
40,000
-
47,100
1,319
-
Other funding income
57,620
-
240
-
68,897
454,765
54,198
168,094
1,319
68,897
Analysis by fund
Unrestricted funds -
general
359,798
54,198
160,462
-
-
Restricted funds
94,967
-
7,632
1,319
68,897
454,765
54,198
168,094
1,319
68,897		 Total
2024
£
379,764
10,761
274,302
207,890
872,717
682,869
189,848
872,717
Total
2023
£
357,145
23,889
151,063
88,419
126,757
747,273
574,458
172,815
747,273

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

6 Income from other trading activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Non-charitable trading activities 24,925 18,033
Fundraising events 8,205 -
Shop income 115,266 104,592
Other trading activities 148,396 122,625

7 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 9,376 6,149
8 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Other fundraising costs 2,509 -
Staff costs 2,856 -
5,365 -
Trading costs
Operating charity shops 107,713 100,331
Other trading activities 4,118 3,842
Staff costs 14,611 15,275
126,442 119,448
Total costs 131,807 119,448

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

9 Expenditure on charitable activities

Operational
support
Girl
Experience
Growth,
Retention &
Engagement
Learning &
Development
Projects
2024
2024
2024
2024
2024
£
£
£
£
£
Direct costs
Staff costs
52,016
-
-
-
61,430
Depreciation and
impairment
200
-
-
-
-
Operation costs
982
8,482
6,728
3,005
653
Events
-
3,348
29,674
934
-
Trips
-
23,569
284,895
-
-
Training
-
-
9
5,105
-
Starting a New Unit
-
-
-
-
8,854
UYF DCMS new unit
-
-
-
-
12,951
UYF DCMS waiting list
7
-
-
-
18,186
Travel and meeting
costs
-
272
-
2,249
-
Uniforms
-
-
-
49
4,360
53,205
35,671
321,306
11,342
106,434
Grant funding of
activities (see note 11)
40,340
-
250
-
-
Share of support and governance costs (see note 12)
Support
14,336
100,452
200,157
15,565
64,754
Governance
8,564
-
15,640
-
-
116,445
136,123
537,353
26,907
171,188
Analysis by fund
Unrestricted funds -
general
23,730
136,123
530,348
26,907
64,754
Restricted funds
92,715
-
7,005
-
106,434
116,445
136,123
537,353
26,907
171,188		 Total
2024
£
113,446
200
19,850
33,956
308,464
5,114
8,854
12,951
18,193
2,521
4,409
527,958
40,590
395,264
24,204
988,016
781,862
206,154
988,016

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

9 Expenditure on charitable activities Expenditure on charitable activities (Continued) (Continued)
Previous year: Operational Girl Growth,
Learning &		 Projects Total
support Experience Retention &
Development
Engagement
2023 2023 2023 2023 2023 2023
£ £ £ £ £ £
Direct costs
Staff costs 53,474 - - - 42,894 96,368
Depreciation and
impairment 200 - - - - 200
Operation costs 1,052 18,979 9,359 45,632 - 75,022
Events - 5,417 39,527 181 - 45,125
Trips - 69,429 132,091 - - 201,520
Training - - - 5,701 - 5,701
Starting a New Unit - - - - 3,265 3,265
UYF DCMS new unit - - - - 7,940 7,940
UYF DCMS waiting list - - - - 11,006 11,006
Travel and meeting costs - 469 1,368 1,787 - 3,624
Uniforms - - - 452 - 452
Electricity North West
Partnership - - - - 556 556
54,726 94,294 182,345 53,753 65,661 450,779
Grant funding of activities
(see note 11) 833 - 27,752 - - 28,585
Share of support and governance costs (see note 12)
Support 11,212 78,562 156,539 50,643 12,173 309,129
Governance 15,506 - 10,428 - - 25,934
82,277 172,856 377,064 104,396 77,834 814,427
Analysis by fund
Unrestricted funds -
general 27,607 172,856 370,613 103,077 12,173 686,326
Restricted funds 54,670 - 6,451 1,319 65,661 128,101
82,277 172,856 377,064 104,396 77,834 814,427

10 Description of charitable activities

Operational support

Our team of county coordinators support counties with their delivery of events and training.

Girl Experience

Providing amazing opportunities to young members of Girlguiding North West England through events and trips.

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

10 Description of charitable activities

(Continued)

Growth, Retention & Engagement

Supporting the development of membership growth, retention and engagement through the provision of events, communications and media coverage.

Learning & Development

Adult members support and training activities (face to face and via the learning platform) to enable members to develop skills and to carry out their roles, this includes trainings (including mandatory trainings such as 1st Response and A Safe Space) as well as support for trainers and commissioners.

Projects

Working in partnership with organisations to provide challenge packs and competitions to engage our members.

11 Grants payable

Operational
Growth,		 Total Operational
Growth,		 Total
support Retention & support Retention &
Engagement Engagement
2024 2024 2024 2023 2023 2024
£ £ £ £ £ £
Grants to individuals 40,340 250 40,590 833 27,752 28,585

Grants are provided to individual members towards the provision of uniform, funding for international trips, and to contribute towards training or travelling costs for regional events.

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

12 Support costs allocated to activities

Staff costs
Depreciation
Rates and water
Heat and light
Insurance
Telephone, postage, printing and stationery
Other premises costs
Miscellaneous expenses
IT costs
Travel and meeting costs
Training
Governance costs
Analysed between:
Operational support
Girl Experience
Growth, Retention & Engagement
Learning & Development
Projects
Governance costs comprise:
Audit fees
Governance costs		 2024
£
299,921
17,466
5,617
10,791
5,625
12,547
17,541
1,848
18,335
4,597
976
24,204
419,468
22,900
100,452
215,797
15,565
64,754
419,468
2024
£
8,564
15,640
24,204		 2023
£
217,957
11,610
5,708
8,560
5,239
11,510
13,973
1,258
20,966
8,786
3,562
25,934
335,063
26,718
78,562
166,967
50,643
12,173
335,063
2023
£
9,900
16,034
25,934

Support costs are allocated on the following basis: staff salaries on estimate of time spent; all other costs on basis of use of resources.

13 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 8,564 9,900
Depreciation of owned tangible fixed assets 11,697 9,418
Loss on disposal of tangible fixed assets 929 -
Amortisation of intangible assets 5,040 2,392

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

14 Auditor's remuneration

Fees payable to the charity's auditor and associates: 2024 2023
£ £
For audit services
Audit of the financial statements of the charity 8,564 9,900

15 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Expenses of £8,831.23 (2023: £5,345) were reimbursed to 10 (2023: 15) Trustees to cover out of pocket travel and meeting costs for their role as Trustees. In addition expenses of £nil (2023: £nil) were reimbursed to 0 (2023: 0) Trustees to cover out of pocket travel and meeting costs for undertaking safeguarding roles.

16 Employees

The average monthly number of employees during the year was:

Total staff
Employment costs
Wages and salaries
Social security costs
Other pension costs
The number of employees whose annual remuneration was more than £60,000
is as follows:
£60,001 to £70,000		 2024
Number
15
2024
£
377,023
24,032
29,779
430,834
2024
Number
1		 2023
Number
13
2023
£
291,978
15,324
22,298
329,600
2023
Number
-

Defined contribution pension payments have been made through the main Guide Association scheme. At the year end, the defined contribution liability amounted to nil (2023: £3,363) and is allocated to unrestricted funds.

Remuneration of key management personnel

The key management personnel of the charity comprise the Executive Manager, the Head of Membership Growth and Development and the Finance Manager. The total employee benefits of the key management personnel were £138,530 (2023: £133,654).

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

17 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

18 Intangible fixed assets

Intangible fixed assets
Website
development
£
Cost
At 1 January 2024 and 31 December 2024 28,374
Amortisation and impairment
At 1 January 2024 15,646
Amortisation charged for the year 5,040
At 31 December 2024 20,686
Carrying amount
At 31 December 2024 7,688
At 31 December 2023 12,728

19 Tangible fixed assets

Leasehold
land and
buildings
Office and
kitchen
equipment
Computer
equipment
£
£
£
Cost
At 1 January 2024
772,740
86,926
50,384
Additions
-
11,578
10,258
Disposals
-
-
(4,146)
At 31 December 2024
772,740
98,504
56,496
Depreciation and impairment
At 1 January 2024
-
75,007
40,736
Depreciation charged in the year
-
4,008
7,689
Eliminated in respect of disposals
-
-
(3,217)
At 31 December 2024
-
79,015
45,208
Carrying amount
At 31 December 2024
772,740
19,489
11,288
At 31 December 2023
772,740
11,919
9,648		 Total
£
910,050
21,836
(4,146)
927,740
115,743
11,697
(3,217)
124,223
803,517
794,307

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

20
Stocks
Goods for resale
21
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
22
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
23
Trade creditors
Other creditors
Accruals
23
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:		 2024
£
45,618
2024
£
30,989
5,627
49,962
86,578
2024
£
863
96,247
15,874
-
8,300
121,284
2024
£
96,247		 2023
£
36,706
2023
£
29,517
-
59,469
88,986
2023
£
8,948
132,791
26,107
6,659
14,091
188,596
2023
£
132,791
2024
£
96,247		 2023
£
132,791

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

23 Deferred income (Continued)
Deferred income at 1 January 2024 132,791 83,002
Released from previous periods (132,791) (83,002)
Resources deferred in the year 96,247 132,791
Deferred income at 31 December 2024 96,247 132,791

Other deferred income relates to monies received in advance for international trips yet to be provided.

24 Retirement benefit schemes

Retirement benefit schemes
2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 29,779 22,298

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

25 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1
County Coordinator Fund
Royal Lancashire Show
UYF DCMS waiting list project
Children in Need Fund
Cost of Living Fund
Electricity North West Partnership
Sea Life Partnership
Overseas Territories		 January
2024
Incoming
resources
Resources
expended
Transfers
At 31
December
2024
£
£
£
£
£
-
2
-
-
2
350
45,647
(52,376)
-
(6,379)
1,181
7,343
(7,005)
-
1,519
3,060
84,652
(86,848)
-
864
3,629
2,237
-
-
5,866
39,167
-
(40,340)
-
(1,173)
1,532
19
(192)
-
1,359
177
-
(177)
-
-
-
49,948
(19,216)
-
30,732
49,096
189,848
(206,154)
-
32,790		 January
2024
Incoming
resources
Resources
expended
Transfers
At 31
December
2024
£
£
£
£
£
-
2
-
-
2
350
45,647
(52,376)
-
(6,379)
1,181
7,343
(7,005)
-
1,519
3,060
84,652
(86,848)
-
864
3,629
2,237
-
-
5,866
39,167
-
(40,340)
-
(1,173)
1,532
19
(192)
-
1,359
177
-
(177)
-
-
-
49,948
(19,216)
-
30,732
49,096
189,848
(206,154)
-
32,790
32,790

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

25
Restricted funds
Previous year:
At 1
County Coordinator computers
County Coordinator Fund
Starting a new unit grant (SNUG)
Buchanan Legacy
King George VI Fund
UYF DCMS new unit project
Sports Partnership fund
Cost of living fund
Royal Lancashire show
Children in Need fund
UYF DCMS waiting list project
Electricity North West Partnership
Sealife Partnership		 (Continued)
January
2023
Incoming
resources
Resources
expended
Transfers
At 31
December
2023
£
£
£
£
£
551
-
(201)
-
350
-
51,339
(53,637)
2,298
-
1,501
-
(1,501)
-
-
-
243
(243)
-
-
-
1,075
(1,075)
-
-
-
17,637
(17,637)
-
-
32
-
(32)
-
-
-
40,000
(833)
-
39,167
-
7,632
(6,451)
-
1,181
-
3,629
-
-
3,629
-
47,848
(44,788)
-
3,060
-
2,412
(880)
-
1,532
-
1,000
(823)
-
177
2,084
172,815
(128,101)
2,298
49,096

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

25 Restricted funds

(Continued)

County Co-ordinator Funds and Computers

Counties (Cheshire Border, Cheshire Forest, Manchester, Sefton, Lancashire South, Greater Manchester West, Isle of Man, Lancashire East, Wirral, Cumbria South, Lancashire South East and Guys Farm) have funded staff administrators who are employed through the Region Office.

Royal Lancashire show

These funds are managed regionally to enable the organisation and delivery of the ‘Childrens Village’ area at the Royal Lancashire show. This is coordinated each year by Girlguiding North West England volunteers.

UYF DCMS waiting list project fund

Funding to support increasing the capacity in existing units and creating new spaces at new units for young people aged 10-18 in IMD 1-5 Upper Tier Local authority areas in England. To improve the wellbeing of young people and help them to develop skills for life and work by expanding the reach, number and range of regular activities for young people that drive these outcomes. Support Uniformed Youth Organisations to build their internal capacity to scale up sustainably.

Children in Need

Children in Need funding for 2022 was awarded to support members in 2023, The criteria in regard to this fund was rather general, but preferably to support positive stories. As a result, these funds were designated to fund transport grants, but can be redesignated into the general grant fund at any point.

Cost of Living Fund

A fund to support our members with any cost of living issue associated with being a member of Girlguiding North West England, this could cover membership fees, subscription costs, event/activity costs, meeting room rent or anything else to support members to join or remain part of the charity.

Electricity North West Partnership

Funding to help support 'Girl Power' challenge packs whilst promoting the benefits of ENWL's extra care register.

Overseas Territories

Girlguiding British Overseas Territories, like the counties that are part of the region, but for international units.

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

26 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At
Inspire bursary
Marshall Trust
Ranger and YL Bursary
Residential & Outdoor Bursary
Subscription Support Grant
International Trips Fund
Adventures in
General funds
Previous year:
At
Inspire bursary
Marshall Trust
Ranger and YL Bursary
Staff contingency
Targeted Financial Support
Residential & outdoor bursary fund
Subscription support fund
General funds		 1 January
2024
Incoming
resources
Resources
expended
£
£
£
2,798
-
-
1,357
-
(337)
2,798
-
-
5,299
-
-
16,664
-
(250)
-
8,850
(532)
-
12,676
(10,260)
1,425,426
821,719
(902,290)
1,454,342
843,245
(913,669)
1 January
2023
Incoming
resources
Resources
expended
£
£
£
2,798
-
-
1,599
-
(242)
2,798
-
-
5,018
-
(5,018)
40,000
-
(40,000)
5,299
-
-
17,063
-
(400)
1,482,703
705,136
(760,114)
1,557,278
705,136
(805,774)		 Transfers
At 31
December
2024
£
£
-
2,798
-
1,020
-
2,798
-
5,299
-
16,414
-
8,318
-
2,416
-
1,344,855
-
1,383,918
Transfers
At 31
December
2023
£
£
-
2,798
-
1,357
-
2,798
-
-
-
-
-
5,299
-
16,663
(2,298)
1,425,427
(2,298)
1,454,342

THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

26 Unrestricted funds

(Continued)

Inspire Bursary

Grant available to support Inspire members towards travel expenses in order to attend a North West England Region Training or Event that will be of benefit to the members. In exceptional circumstances, consideration will be given to attendance at National events but these will be judged on a case by case basis.

Marshall Trust

The Marshall Trust Fund is available to assist towards the cost of purchasing items of uniform. It is available to those who, due to their circumstances, experience hardship themselves or in their family.

Ranger & Young Leader Bursary

Grant available to support Rangers and Young Leaders towards travel expenses in order to attend a North West England Region Training or Event that will be of benefit to the members. In exceptional circumstances, consideration will be given to attendance at National events but these will be judged on a case by case basis.

Residential and Outdoor Bursary Fund

During 2009 the Trustees designated funds from the proceeds of the Big Gig to enable adults to gain qualifications in order to further activities for girls.

Subscription support fund

During 2020 we recognised that more units than ever would struggle to pay their annual subscriptions, therefore we added additional designated monies to this fund and adapted the applications process to make it easier for units to meet the criteria to apply should other levels in Guiding not be able to support units in need.

International Trips fund

Used to help those that need support for raising money for international trips.

Adventures in

Grant from HQ to support Adventures in/International day of the girls events.

27 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Intangible fixed assets
7,688
-
Tangible assets
803,367
150
Current assets/(liabilities)
572,863
32,640
1,383,918
32,790		 Total
2024
£
7,688
803,517
605,503
1,416,708