The Guide Association Cumbria South (Girlguiding Cumbria South) 

Annual Report of the Trustees for the year ended 31st December 2025 

Girlguiding Cumbria South is the operating name for the Guide Association Cumbria South Registered Charity Number: 

524504 



## **THE GUIDE ASSOCIATION - CUMBRIA SOUTH SUMMARY RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2025** 

||**TOTAL 31.12.25**<br>**£**|**TOTAL 31.12.24**<br>**£**|
|---|---|---|
|RECEIPTS (Page 3)<br>PAYMENTS (Page 4)|38,414.21<br>39,526.55|110,916.87<br>113,194.95|
|**NET MOVEMENT**|**-1,112.34**|**-2,278.08**|
|**BROUGHT**<br>**FORWARD**|**79,599.13**|**81,877.21**|
|**BALANCES IN HAND(Page 2)**|**78,486.79**|**79,599.13**|



## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GUIDE ASSOCIATION CUMBRIA SOUTH** 

I report on the accounts for Trust for the year ended 31st December 2025 as set out on pages 1-4. 

## **Respective responsibilities of trustees and examiner.** 

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

It is my responsibility to: 

- _Examine the accounts (under section 43 (3)(a) of the Act_ 

- _Follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 43(7)(b) of the Act) and_ 

- _State whether particular matters have come to my attention_ 

## **Basis of Independent examiner's statement** 

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

## **Independent examiner's statement** 

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

1. which gives me reasonable cause to believe that in any material respect the requirements 

   - to keep accounting records in 

   - accordance with section 41 of the 1993 Act, and 

   - * to prepare accounts which accord with the accounting records and comply 

- to which in my opinion, attention should be drawn in order to enable a proper understanding 

- 2. of the accounts to be reached. 


19/03/2026 

signed 

dated 



## **THE GUIDE ASSOCIATION - CUMBRIA SOUTH STATEMENT OF ASSETS AND LIABILITIES YEAR ENDED 31 DECEMBER 2025** 

|**CASH, BANK & BUILDING**<br>**SOCIETY BALANCES IN HAND**<br>**(Page 2)**|**TOTAL**<br>**31.12.25**<br>**£**|**TOTAL**<br>**31.12.24**<br>**£**|
|---|---|---|
|_Natwest Bank_<br>_Furness Building Society_<br>_Cash_|21,518.49<br>56,968.30<br>0.00|23,778.59<br>55,820.54<br>0.00|
|**Totals**|**78,486.79**|**79,599.13**|
||||
|**ASSETS**<br>_Stock for Resale_<br>_Gazebo/Awning_<br>_Defibrillator training unit_<br>_Projector_<br>_Laptop_<br>_Printer_<br>_Little Annie Manikin (x3)_<br>**DEBTORS (UNPAID INVOICES)**<br>_Subscription_|0.00<br>0.00<br>189.99<br>511.00<br>0.00<br>0.00<br>269.85<br>0.00<br>0.00|0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>2,385.00<br>0.00|
|**Totals**|**970.84**|**2,385.00**|





## **THE GUIDE ASSOCIATION - CUMBRIA SOUTH** 

## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025** 

|**Receipts (Page 3)**|**TOTAL**<br>**31.12.25**<br>**£**|**TOTAL**<br>**31.12.24**<br>**£**|
|---|---|---|
|**SUBSCRIPTIONS**<br>**GRANTS**<br>**DONATIONS**<br>_Gift Aid_<br>**INTEREST RECEIVED**<br>_Furness Building Society_<br>**MISCELLANEOUS**<br>_County Coordinator_<br>**WEBSITE AND INTERNET**<br>**ANNUAL GATHERING**<br>**CELEBRATE FOR ADULTS**<br>**CELEBRATE FOR GIRLS**<br>**BADGE ACCOUNT  -**_Sales_<br>**LOGO CLOTHING**<br>**MERCHANDISE SALES (GG)**<br>**TRAINING**<br>_General Trainings_<br>_County Training_<br>_Trainer Training_<br>**ARTS AWARD**<br>**OPERATION CURLEW**<br>**OUTDOOR TEAM**<br>**RAINBOW EVENTS**<br>**BROWNIE EVENTS**<br>**GUIDE EVENTS**<br>**RANGER EVENTS**<br>**YOUNG LEADER EVENTS**<br>**LEADER EVENTS**<br>**INSPIRE (18-30 year olds) EVENTS**<br>**ALL SECTION EVENTS**<br>_Football Event_<br>_Cinema_<br>_Golden Curlew Camp 2024_<br>_Twinkle for Heather_<br>**INTERNATIONAL OPPORTUNITIES**|2,516.00<br>5,035.66<br>67.45<br>0.00<br>1,147.76<br>0.00<br>1,899.79<br>0.00<br>1,804.30<br>0.00<br>0.00<br>333.28<br>984.42<br>0.00<br>50.00<br>2,260.00<br>645.60<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>4,589.50<br>0.00<br>4,606.88<br>12,473.57|3,980.50<br>9,256.00<br>20.47<br>0.00<br>1,361.94<br>668.34<br>0.00<br>1,195.00<br>0.00<br>586.48<br>190.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>380.53<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>2.77<br>65.00<br>3,843.50<br>60,713.00<br>0.00<br>18,653.34|
|**Total**|**38,414.21**|**100,916.87**|
|**Internal Transfer from/to**|-|10,000|





## **THE GUIDE ASSOCIATION - CUMBRIA SOUTH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025** 

|**Payments (Page 4)**||**TOTAL**|**TOTAL**|
|---|---|---|---|
|||**31.12.25**|**31.12.24**|
|||**£**|**£**|
|**SUBSCRIPTIONS**||405.00|3,345.50|
|**LEAVING & OTHER GIFTS**||90.44|320.79|
|**ADMIN EXPENSES**||||
|County Coordinator||3,799.57|3,799.56|
|_Travel_||250.15|246.10|
|_Exec Meeting room hire_||387.87|195.65|
|_Stationery & Admin Resources_||568.36|0.00|
|_Photocopying & Printing_||0.00|35.65|
|_Postage & Telephone_||0.00|11.85|
|_Website & Internet_||259.80|246.00|
|_Miscellaneous_||900.00|287.34|
|**BADGE ACCOUNT -**_Purchases_||1,046.34|578.84|
|_Logo Clothing_||1,045.96|0.00|
|_Uniform Grants_||13.50|261.58|
|**INTERNATIONAL TRAVEL GRANTS**||950.00|2,100.00|
|**ANNUAL GATHERING**||||
|_Venue & Suppers_||2,738.10|2,253.50|
|_Printing, Postage & Flowers etc_||120.00|25.00|
|**AWARDS AND RECOGNITION**||245.38|273.28|
|**CELEBRATE FOR ADULTS EVENT**||450.00|181.47|
|**CELEBRATE FOR GIRLS EVENT**||290.14|0.00|
|**MEMBERSHIP GROWTH**||1,537.62|1,518.29|
|**TRAINING**||||
|_General Trainings_||836.95|659.72|
|_County Training_||6,243.52|0.00|
|_Commissioners & Advisors Training_||574.46|585.13|
|_Trainer Training_||676.20|0.00|
|**LEADERSHIP QUALIFICATION**||0.00|150.32|
|**ARTS & MEDIA TEAM**||0.00|0.00|
|**OPERATION CURLEW**||0.00|349.33|
|**QUEEN'S GUIDE AWARD**||20.81|11.80|
|**DUKE OF EDINBURGH'S AWARD**||0.00|0.00|
|**OUTDOOR TEAM**||39.15|0.00|
|**RAINBOW EVENTS**||0.00|0.00|
|**BROWNIE EVENTS**||0.00|0.00|
|**GUIDE EVENTS**||0.00|0.00|
|**RANGER EVENTS**||0.00|0.00|
|**YOUNG LEADER EVENTS**||0.00|0.00|
|**LEADER EVENTS**||0.00|0.00|
|**INSPIRE (18-30 year olds) EVENTS**||0.00|100.00|
|**ALL SECTIONS EVENT**||||
|_Cinema_||4,678.22|3,938.33|
|_Twinkle for Heather_||4,218.33|0.00|
|_Golden Curlew Camp_||320.00|58,466.87|
|**INTOPS**||6,820.68|23,253.05|
||**Total**|**39,526.55**|**103,194.95**|
|**Internal Transfer from/to**||-|10,000|





## **THE GUIDE ASSOCIATION CUMBRIA SOUTH (GIRLGUIDING CUMBRIA SOUTH) Annual Report of the Trustees for the Year ended 31[st] December 2025** 

The Trustees present their report and accounts for the year ended 31[st] December 2025. 

## **Governing Instrument** 

The Charity (Ref. No. 524504) is governed by Royal Charter as an unincorporated Associated to pursue the objectives of the Guide Association concerned with the development of girls and young women. 

## **Trustees and Principal Officers** 

The Trustees are elected under the terms of the Royal Charter. The following officers of the Charity held office during the year:- 

Angela York – County Commissioner Rebecca Armstrong – Assistant County Commissioner (role started Nov 2025) Rebecca Middleton - County Treasurer (role started Jan 2025) 

Division Commissioners: Barrow - Caroline Yates Duddon - Michelle Johnson Kendal - Bridget Ducksbury, Alison Armer & Jane Asquith Kent Lune – Sarah Dickinson, Lauren Boow (started May 2025) Lakes - Emily Topping (role ended Dec 2025) North Lonsdale - Emma Bonney & Leigh Muggridge 

## **Organisational Structure** 

Girlguiding Cumbria South county is one of the seventeen counties of the Guide Association North West England Region. Cumbria South is made up of six divisions. The county commissner, in consultation with members of the relevant division executive, appoints each division commissioner. The division commissioners are voting members of the county executive along with the county commissioner and 3 other officers appointed by the county commissioner. 

Membership of Girlguiding Cumbria South county, in 2025, totalled 1292, made up of 1037 young members, plus 255 adult leaders and appointment holders. All members and leaders are volunteers. Girlguiding Cumbria South has ceased to pay Girlguiding North West England Region £3800.00 per annum for administrative support and this is now been done voluntarily, in house by Margaret Shannon for expenses only.  This will save us a bit of money. 

## **Reserves** 

It is the policy of the Charity to maintain unrestricted funds at a level that will cover administration costs for a minimum of two years. It has been made possible to set this level through generous legacies received from members in previous years. 

## **Developments, Activities and Achievement** 

Girlguiding Cumbria South county gives its young members the opportunity to discover, grow and reach their full potential. The Association has a structured programme of activities which enable adults to assist young people to achieve these objectives. 



## **Financial Position** 

In the opinion of the Trustees the Receipts and Payments Accounts for the financial year ended 31[st] December 2025 show a good position. We have a significant assets balance for the upcoming year. Our plan is to use these assets to further support our members through providing leader training, encouraging county growth and facilitating opportunities for girls and young women. 

## **Comments on the Accounts** 

As part of our current 5 year plan in 2024 we budgeted to have a small deficit to income over the year. 

## **Grants** 

Thanks to the Cumbria County Council grant, all adult Leaders have had an opportunity to take part in a comprehensive training programme without having to personally bear the full cost of training fees. This has included subsidising the county Training Weekend at Waterpark outdoor centre on the shores of Coniston and free trainings throughout the year. 

We also received financial assistance in the form of grants in 2025.  These were the GGNW Cost of Living (£3635.66), Cumbria Freemasons (£200 towards first aid equipment) and the Region transport grant (£900). 

Cumbria South has assisted members with the following: - grants towards transport using the IMDF money from region and travel grants for several members attending international events. 

## **Risk Management** 

The Trustees, and County Executive, have examined strategic business and operational risks which the Charity faces and believe that the systems, policies and processes exist to mitigate risks as far as possible. 

## **Declaration** 

I declare in my capacity of Charity Trustee that: 

** The trustees have approved the report above; and 

** Have authorised me to sign it on their behalf 


**Angela York County Commissioner** 

**Dated 23[rd] March 2026** 



Receipts 2025
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E¥￿￿ts ￿lS￿n5.£￿196
EVÉ￿ Guth. £0
Payments 2025
Ca￿P2024 £32D
CouwAQmln.£6.571
£l.046
Unllorm Gf*7ts.£1.￿s
E%tnL% Iwe I￿0. EO
Evénts PJlSéc1￿￿.£￿.ay7
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GuA1Ès.£0
u¥TrleelW. E2.55B
Than15*￿(*t￿orthl. £785
EveNs RawBrts. EO
Out¢ow.£39
T￿￿￿In￿.£8.a3l
&Me¢Na. £0
Gr¢wMn.£1.538
Even& RaIn&￿. £0
Gub1e.E21
Assets 2025