THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE REPORT OF BOARD OF TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 DECEMBER 2026 THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE INDEX TO THE ACCOUNTS FOR THE YEAR ENDED 81 DECEMBER 2026 PAGE Annual report cd the board of IruBlge8 lr￿•p•ndanl exafflnef$ repjt Statement of Ilnanclal xtlvllle$ Balance 4heg1 Notes to tho accounts 9-14 THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2026 R•port of th• Tru•t••Blorthe yew •ndod 31 D•comb•r 2026 The Iiusfe¥s are ￿ased lo presgnl Ihelr r¢FQrt logeth&r the Ilnancl81 stslements of Iho chwlty for the year endlrwJ 31 Decemb8T 2025. R￿•r•n¢0 and Admlnl•lr¥tlve D•tsll• Charlty numbor: 521714 R•gl8lered Offlce: 66 Waln•y Road Llvaipool L12 SEN Indo￿ndant Ex•mln•r Mrs Yales Chartered Cortlflad Accountant 17 Ge¢)rge Stro01 Sl Helen8 Mersgy$ldg WA10 108 B•nk•rn Nat West Bank Plo 138 Allerton Road Lbmrpool L18 2JN Tru•t••8 The Iru8t8eB 8ervlng dudng Ihe year and 8inc• th• y•8r end wor¢ 00 folkAvB: Mrs L Raffe Trèasurer Mrs S Macaulay County Commlssloner Mrs J Hugho8 Daputy County Corrtmi88loner M5 R Brotherton D￿lS10Th Commlssloner M8r8ey North Ms T Daglar Dmsbn Comrnissloner East M8 L Wat60n Jolnl DI￿S1On Commlssion8r Soulh M$ E Fonnlng Jolnl Divi8lon Commissloner Soulh Mr8 M Dinn Dmslor) Commlssloner SE. Helens Ms L Mcllhonèy Joint Division COMMI￿￿)ner Huyton Ms M Sma119haw Joint Dlvislon CommSssbner Huylon Mrs D Daviés DNislon Commlssloner Honby Park -Appolnlod 04104125 Mrs L Hargreave8 ￿ls1On Comml6sloner Henloy Park -Appolnled 03104125 rs C S8eloy Joint Divlslon CoMn￿ssIoner North￿BI - Appointed 07110125. Ra813n￿ 16102f26 MiB8 R Se8ley Jclnl lJS4lslon Commlssloner Northea81 -Appolnted 07110r25, R6slgr*d 16102128 THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES Icontlnugd) FOR THE YEAR ENDED 31 DECEMBER 2026 stiucturo, Gtsv•man¢• and IAangg•mont The tharliy IBgovemed by the Royal Charteras an Unknc0rporat￿ agwclallon lo put8u• lh• oW8cliv•B of The Guld6 Assoclallon ¢onc&rned wllh the development of gSrl8 and young women. Glrlgulding Mer88y8ld818 the operotirvJ name of the Gukle Assoclation Mors¢y$th. Appolntm•nt ofTN¥t•o¥ Tha Trvstees Bre elected under tho lem18 of Ihe Royal Chartèr. The Reglon Chlef CommI￿￿)ner1$ respon8lble for •ppolnJng tho County Comm1s6k)ner. A laltar Is 88nt lo GuiderB on Ihtr County Execullve to Invll8 suggesllon5 lor County Comml8sk)nor and aftei co￿lderatkJn 8nd di5cusslon an appoinlh)&nt Is made, The other If￿18￿5 are appolnled by Colmty Commlssioner and cO￿ty Execulwe. Tru6t•OB Inducllon and TrAlnlttg Th& County Commi561oner meets thg Reglon Chlef Comm188ton8r and the outgoinB County CoMmi￿10￿erto discu¥$ Ihelr roh ond lo en$urè a smooth handovfjrof offic8. A mentor appolntsd to hewj the County Commissioner. Othèr Twsletss meel with Ihelr pr8dacessor8 lo dl6cu$s th•ir rol•s and hand ovei ¢11 r•l•vanl do¢￿Trts. All Trustees alland tralnlngs organlsed by the County and Reglon. Organl8allon Tha Tru8l•ès meet al least fwe times In each yoar 10 conduct the bu8in888 01 Ihe chorfly thro[￿h the County Executive Cornmittee, the membership of whl¢h ¢omprise the Trus￿88. the Dlvlsion commlssloners for each of tho èlghl areas. the Trefoll Gulld representatlve. the Adult LeBrnlng and Developm•nl lead, Adventure lead. mgmbershlp Growih f￿d Devek)pmenl Lead. The County of Mw8eysldo 1$ on• of17 CAiunttes In the Reglon tsf the Gukl& As80Ciatlon of North Englund. Rl•k Avee8m•nt Tho Irusl¢e6 hove conducltrd Ihe5r own rev1￿ ol the m*r rfsks to whlch the charlty Is exFKJsed. and systems have bèen e81ablish8d to mmigalo Iho8e rl8k& Internal rhk$ am mlntml8ed by I Implomentsllon of pro¢edum for 8ulhorlsallon of 811 transactlonsand proJ8¢ts Bnd to en8ure con8i8tenl quality ofdelivory operallonal a8P8Cts oflhe tharity. Th•s¢ wocedures are perlodtcalty rev18￿d lo an￿1¢ that they sllll meet the need8 of Iha chority. ObJ•¢ll¥e8 and Actlvlll•o Tho obloollves ofthe charfty Con¢gr￿d wlth th8 dovebpm•nt of glrls and young women. In plannlng our adlvltltrs lor th6 year. w8 kept In mlnd the Charity CommS8$tonels guidance on publ benar￿ and the TN81808 conslder that Ihls mel, gfven the matn pwpos68 of tha charlty a8 88t out b81ow. Volunt•orn' Contrlbullon Girfguiding MeTsey8lde 1$ run en11rè￿ on the c￿mmItMant and dedication of It8 voluntews, Ihfjlr conlrfbulion 18 paTamount lo carrying out Ihe akns and obJ¢¢lN•8 of thè AssodBlton. Thè volunle8r leader8 spend rn¥ny ￿UrS preparing programmes and acllvities for use in Ih$lr weekly unll meelings a8 well as ottending District m¢¢llngs and othèr èvents org8nlsed by OivisionB, County and Reglon. They ensure thal th8tr progtomm8 idoas remaln up lo date by ott¢nding r8l¢vant tralnlngs. THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES {Contlnu•d) FOR THE YFAR ENDED 31 DECEMBER 2026 The $afeguardlng and w•llb•lng of th& childTgn kn Ihelr car• Is a pdoriiy and wery voluntOOT ettends Flrsl Re8ponse and Safe Space course$. The Irt￿ value ol the part play•d by th• adult voluntèèr dor8 In Girfguk4ng M8r8W81de cannot be measvrod. A¢hlgvem•nl• •nd P•rfomi*ne• Glrlwfdlng Mersw$ldo b a Ihrlvlng, lun end Interasllnp organlsgllon Pr￿dIng a Jafe space to In8plr8. support and d8velop118 member8. curr•nUy havo approximatety2.250 young peoplo splll across the RaknbDWS. Br￿*m￿e￿, Guldes and Ran￿[8 8ectk)n5. Brownle$ Is our blggvst SgGllon and Ranger number8 contlnue lo grow. We havg a totsl of 158 unlts In Pler8e￿Id8. Th18 Is few8r IhBn1gBt year, but More domianl unlts ha beèn offldalty cbsed, and some omallgr Uhlls have comblned to glve 9ifls a greater 6xperlence. Resour¢gs from d05ed unils ha￿ been 8h8red wlh units of a slmlarage uroup wlthln the dlvLslons. To f8dllalè the Nnnlng of thesg unlts W? have 508 adult volunteer8 who hold various p)sil¢on$ wiihin our county, thls is an Incroase of over 50 from lasl yw. Wè conllnua lo en8ure Ihal all ulit$ hav•fulEytralned leaders In both Ftrst R¢spDnseand S8ferGuldlng. To support the number8 of membèrs. and to glv• a88urance lo tha règlon team Ihal Mersrysid? 1$ dèlrvering good quality guldlng. wa have ourexeCut￿8 team ofadvlswswhowork to support the county. provldlng guldance. leade15hlp and any Iralnlng opportunilias Ihal gr• requlred. The county commiss￿ner1$aM h8s worked hard loèncourag6 leader8 to engaga wlth Ihalrgirls both In t￿ meeling place end wmh larger county activiues. We havo 8weral l•ad•r8 worklng towaid$ thg Queens Gulde Award. Thèy have 8UPPOrted events throughout lh$ ¢ounty and raglon. Reglon sel us tho Challenge of 6 ￿aderS 981nlng Iha Golng Away Wth (GAW) qU81iltcallon In 2025. Imlh help Bnd support from our l&ad volunteèr and mentor8, 6 le8dgrs xhlavad Ihls qualificallon. At le8613 more ara n8arly al thè stage to b8 t•sl•d. Soveral members extended thelr s￿11$ by com￿011ng extra modu￿& w￿h1n Ihe quamcauon. Camp5 and resldenllals havè taken place durfng tho y04r, and many unlls have b8on away lo both our local activlty centro$ and Ihosefurlhor 8fJ8kl. Ffve young momber$ 8ttended InleTnalional Irlps wllh other members of the reglon. The8e ware v successful. One lèadèr wa$ part of Ihe t&am lo lak8 glrls lo Dubrovnlk end by leadkng Ihls groupi she was aile to galn Ihe intemalional unlt of her GAW quallflcalk*n. Earty kn the year County ho￿ an Internallonol Sekcllon evenl for young mombgr8 ond ¥ix girlB ￿ra 8deCI￿ to atlend the reg￿n s•l￿tiOn event In L￿C8St¢r. All pa8sed the 8018cllon proc088 and are attendlng trIp8 In 2026. Four kaders appli8d foT pla￿S on int•rnallonal trIp8w6th1n thè regkm team and tsvo wet8 sèle¢1￿. Th r8 excellent no Th? county wntlnues to bèn8fi1 from 118 indoor r•sId•nI￿r fadlity ol Woodbank In Knowsley ond th6 cwnp8ite at Scarisbiidf which 1$ loln1￿ ownthy with Glfl9ulding Sefton. Th8 management comM￿tte at Woudbank changed last yearand the now team have worked 1lre1etss￿ lo ensurè th81 the fa¢ilty 1$ kept lo an excellent standard both Inslde and ouisida. Somé chany88 have been m8d• to eniur• 11 acce8slble lo all u88rs. Morsoysidè have laken on Ihe rol• as chalr of thè commMe8 at S¢arfsbrick for the nèxl ya8r8 and WMI contlnue lo malnlgln and knpro￿ the facllNy. THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES (Cohtlnu•dl FOR THE YEAR ENDED 31 DECEMBER2026 Through our links wllh axterngl organlsalion8, we had ￿*jOr$ and glrfs become knvoyvad wllh the Mer8eystde Fore81 group and Ihgy hol￿d dasign sculptures for the Grifftti Woods near Sl. Helen& We had 2018ader8 ttalned In roducing food waste. They wloled tfalnlng orKI were than abkg to ¥elum lo unlts to pass on Ihe8e skllls. Thoywer8 provld8d with a r￿ of 8qul)ment and funds to support Ihls through pwlnershLD wllh the local rwcling authorlty. We Organ￿ed 8everal seclKin81 e￿nts Ihls year.. The Ralnbows had 8 fun Wzard of Oz themed aclTritty day wth over 150 gSrls attending. Oval 300 Brownleg visSt•d Eureka Wrral on whatwas th• hott85t day of the year, Over 100 Guld05 had a fun afternoon al Nin5a War(￿16 In Hunts Cros$, thankfully wilhoul any malor Inlurle8120 RanyeTS ttjok part In an inlera¢t4va quE ground L￿erF￿1. and although the numbers wer¢ disappolnllng Ihosèwho took part had an exciting adventuro. We had ov¢r400girhffom 811 secttons tske part In the reglon organl8¢d Adv¢nlure8 In the MounlalnB. Thi8 will nol beforgoiten a8 it happened during Ihg first slomi of the year. H(>wever, 08 our motto is'B? Prepar¢d'. Ihey took warm oe81 and many changes of Cloth￿ and all Iho$e who attended had 8 great lim• in Iha mud and raln. hekl a 80d9l gvant for laad8r8 al th8 beglnnlng of the year wher¢ members were gUe lo have an enSoyable Ilme ptaying blngo and havlng a chol. The c¢unty comnlsslon¢r team had the ffir81 of a s•rbB of op8n aflemoon8 wher• they wer¢ avall4Ae for any adull mEthrs to come for a ¢offe8 and ¢haL We hold oui annual revtew on 23rd November 2025, where w8 c•l8bTal8d achlevemenls wilhln Mer8ey$lde. Long servlco 8W8Tds were PTe88nled lo mombors. 2 leaders g¥lngd 50 ygars, 7 galngd 40 year5. 3 gained 30 yaars and 2 oalned 20 years. Thls Is over 510 years be￿een 14 leaders showing gn excepllonal level of ded￿t￿n to help 8UPPOrt lh• d•velopm¢nt ¢f glrls wllhln Gulding. Th8r8 gre many olhgrs who have been volunteorfng for many year8 and mu31 not be forgotten, We had a di$play of m8morabllia al the rewew and our gu8918peaker told of how sha h8lFxd eslabllsh the 100 yearn of Gukllng display at Port Sunltraht 8ev8r01 years ago. The girf8 havè b•¢n $6leclad lo r8pr688nl MeT$¢yslde on the International trips In 2026 w¢w Invltsd to have 0 8tJll at the re¥￿W to hofp fund thelr trips. irlguiding Merseyslde ha5 financtally Supportod all Ihese a¢lNllies and opportunlligs that waro avèllable throughout Ihe year. Th1$18 posslbla b8c8use of our Sound reserves, good hou8ekeeplng and fin8ncl¥l plannlng. The county bad8fBhlp team and county Pre$ldenl havo repr68ented th• county at varlou8 church and dvll wvicea •CrO￿ Merseyslde. Lookkng to the future. we ￿11 contlnue to ￿rUIt now Volunt￿rS and young membw8 8nd try lo plaea them in the most ¥pproprl8le unlt. Thls WIM help expand ouw membership. Glrl$ and th• on•18aderwho have beffi selected for the reglon IntematKi￿I events be supported by the couw. We wll I￿ld • Thtnklng Day Se￿Ice lo celebrate 100 yeaT8 of Thlnklng Day. wRh al our membero We hav0 plann¢d events for ••ch of the guldlng famlty 8ecllon8 so the glrl¥ and h8v8fun and 4dveniure Ih others of 8[mI￿r age In a 8afv and 8tlmulallng t￿rOnMent. We are expecting those l•ader8who have startad lh• GAWquallfication lo c4)mp￿ts th5$ yeorand mo exp&cted lo $18rt the process THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES Iconllnu•d) FOR THE YEAR ENDED 31 DECEPABER 2025 8•m8 Pollcy The Iwslees have ¢glaNlsh8d a pofw whéreby th8 unreslrlcted fiJnd$ not cxJmm51ted or Inv6gled In t&NJlble Ilxed hotd by Ihe charfty should bg Iwglve monlhs of Ihe res￿re0$ expertded. At th13 levèl. lh8 tNsl8è8 fe81 Ih81 Ihoy would be oble to conllnue lh8 ciiirent ocuvllles of the charfly In th8 ovenl of 8 shJnWl¢8nl drop In fundr¥J. For th• year ended 31 Dec￿nbOr 2Q5. anaiysls revea19d thBI of lotsl reserv88 of £56,93S, balance of £6.900 relate$ to re5￿Cted￿ndS farthg Llnstead Legacy and £50,035 rglalos lo unr8Strtcted funds for malntenanc8 8nd ongolng runnlng costs of Ihè charfty. Induded vlthln th8 unresldcled funds lot8118 £9,305 bekng held as flxed a88elg10ovlng £40,730 whlch reprn8oni8 apwoxlmolety 11 months runnlng costs. D8claratlon I dedare. In my capaclty of chgr of thè Board ofTruste68, thgtr. Iho tru8taes have approved Ihe report abov8 and have authDr188d m9 to $lon11 on tslr behalf Mrn 8 M•t4thy County CoThwn1881oner THE GUIOE ASSOCIATION COIINTY OF MERSEYSIDE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE COUNTY OF MERSEYSIDE GUIDEASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2026 Irtdep•ndent•Mmln•￿$ roporttolh• Trustee¥ of The Gulde Asso¢lalltrn County Of M•M•y8ld• I report to th• tharfly IIu810&9 on my examlnalion of Ihe a¢counts of Th& Gulde As8oc4allon County Of M&mys￿de for Ihg yew 8nd8d 31 DeCem￿r 2025 whlch are Jet oul on pagei 7 to 14. Responslbllltle8 baol• of r•port As Ihe Chartty's trustse$ you are re￿onsIble forlhe preparallon of the accounts In accordance wjth the requlremenl8 of the Charftles Act 2011 flhg Act). I report In T8specl of my examlrtatlon of the Charlvs ￿¢0￿18 Carried out wd•r s•clK)n 145 01 the Act and In carying 0￿ my ￿arnin￿lI0n I have followed Ill appltcable Dlre¢llon$ g￿en by the Charity Commlsslon under section 145(5)Ibl ofthe Acl. Iml•p•ndent•xamln•f* *tatement I have completed my examlnallon. I confimi tha no matorfal matter8 have com• lo my att•niion in conn•ctlon with tho examlnallon lll￿ng me cause to bolth that In Any materlal réspecL 1) accounting r8cordsw•r• not kept In rospect of the Ch￿ty 9$ requlrèd by Sectlon 130 ofthè Act.. or 21 the acwjnts do not accord wlth those records,. or 31 th¢ a¢¢ounls do not compty with the applkalle requlrements concemlng lh8 f¢xm and content ofaccounts setoul in the Charilieg (Accounts and Rèports) R•gulalions 2008 oth than any raqulromènt Ihal the accounts glve a tru8 ond falr vlew whkh [8 not a matter con8ldor8d as part of an independ￿1 èxamlnalion. I have no cortwns and havo Coma acrogs no otPkgr m8ltor8 In connecllonwith th8 examlnallon lo￿Tch 4tt•nllon should be drawn In Ihls report In fyder to enable a woper under8tandlng oflhg accounts lo b9 feache Steven Y•tes FCCA LIv•soy Spoluswood Chgrt9r8d AcGounlanls 17 George Slreol Sl Hglen$ er8eyside WA10 1DB D810: THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unr•¥trlct•d Ro8trl¢t•d Funds Fund8 TotBI 2025 Totsl 2024 Not•8 Incom? DonatKJns Hnd L•gacle$ Charlt8ble Acfivitl86 Investments 520 14.741 25,736 26.206 4,106 9.371 24.112 34.769 Tolal Incom• Exp•ndltur• Chwilabl8 hnlivwes Q $6B37 Total Expgndlturo 9147 aL690 sLiiz a£￿& N•1 (Exp•ndltur•ylncom• 12,6631 (2.583) {5,246) {4.289) Tr•nsfor 8•tWO￿ Fund8 N•t Movem•nts In Funds {2,663) {2,583) (5.246) 14.289> Fund Balan￿8 Brought FohvArd at 4 January 2025 Funds Balon¢g5 Carrf•d FO￿ard •t 31 Dèeemb•r 2025 Tho nota8 on pago8 9 to 14 part of Ih88e accr or vA)8n fiJnd5 aro r818ed lor partlcular re81rici8d purpo8è&. The alm and use of eath malorlal rtr$trI¢t￿ fund19 8et out In Ihè notès to the Ilnanclal stalem¢nts. Donatlon*, l•ga¢l•g and urants Th•s8 aro kncluded In the Statement of FlnondBI AclNille8 (SOFA> when: - the Charlty bocomes antllkd lo lh8 donat￿n, legoei83 and grant8 or sinilar income and any Gondiliong for re¢￿pt are meL the tru8te•8 r8Bsonabty c8rt8ln th•y wll receSv6 It,. and - the Iruslees •rè rèasonab￿ certaln that thè value can bo reliaNy measwed, Exp•ndlturo Expenditum Is recognlsed once Ih¢rè 1$ a lègal construd1￿ obllg8llon to mak8 a paymanl to Ihlrd patty. Itls probabl& that sèl1￿ment ￿11 ba Mquired and Ihe amount of tho obl(gallon can ba measured rellably. All exwndllure 1$ pccounted for on an acc4uaEs b8818 under th• followlng head4)g& ExpendMur• on charttable 8cllvllle8 Includes costs of tralnlng lo lurther th8 wrposè$ ol Ihe ¢harty and thelr assoclated 8UPPOrt ussts. THE GUIDE AS8OCIATIDN COUNTY OF MERSEYSIDE NOTES TO THE FINANCIAL STATEMENTS Icontlnuod) FOR THE YEAR ENDED 31 DECEMBER 2025 Ac¢ountlng Pollcl•8 Icontlnuod) Support cost8 comprlee th￿8 costs wNch are Incurred dlreclty In 8UPPTI ol eyp8ndlure on the 0￿8Cl6 oftha charity arKI include governancè costs. GovwnarKe Costs are tho$¢ eosls Incurred In conne¢tbn wlth tho compliance wtth constilutional and s18lulc¥y req￿IreMent8 of the chorlly. Invostment a•s•ts Invesbnenl a888ts comprfse Nailonal S8vlrvJs Bonds and am inGludod In tho accounts at ¢osL Any rètum racolvod on Ihg a358f81s recognlsed In Ihe SOFA as Inveslment In¢omo UFth recelpl. Tanglble Ilxed 0$8ets and depreclauon Fixed 058ets ￿ char6ty use we Capllallsed al Cost, wh8ro acqulr84 or mark•1 valuo as dolermlned by the tsu8lee$ where