Charity number
524559
Staffordshire County Guide Association
Report and Financial Statements
For the Year Ended
5 April 2024

staffordshire County Guide Association
Contents
Page
Referetr)ce and administrative details
Report of th$ Trustees
Repori of the Independent Examiner
Slalement of Financial Actiknties
Balance Sheet
Slalement of Cashllows
Notes lo the Financial Statements
13

stafford5hire County Guide Association
Reference and administrative details of the charity
For the year ended 5 April 2024
Gharity reglstration number
524559
Registered Office and County Headquartèrs
Sl Peter'5 School Sile, Ghurch Lane, Hixon. Staffs, ST18 OPS
Tru$lees
Trustees who served during the year 2nd up lo isl October 2024
Calriona Aileen Kerr until 19.09.24
County Commissioner
County Commissioner
Alison Jane Holmes until 19.09.24
Tracey Mary Chamberlain from 20.09.24
County Commissioner
Penelope Louise Williams until 19.09.24
Assistant County Commissioner
Christine James until 19.09.24
Assistant County Gommissioner
Natalie Ainsworlh from 20.09.24
Assistant County Commissioner
Catherine Anne Felles
County Treasurer
Division Cornmissioners..
Patricia Ann Sage
Girlguiding Burton Division
Girlguiding Cannock Division
Girlguiding Lapley Division
Girlguiding Leek Division
Girlguiding Lichfield Division
Jennifer Cassell
Rachel Aston
Victoria Smith
Charlie Quinby frorn 01.04.23unlil 31.08.24
Victoria Jane Davies-Friend from 01.09.24
Girlguidillg Lichfield Division
Girlguiding Longlon Division
Lisa Marie Miller until 16.07.24
Claire Lawrence from 08.04.24
Girlguiding Longlon Division
Girlguiding Needwood Divisicin
Girlguiding Newcastle Division
Girlguiding Rugeley Division
Girlguiding Slafford Dr￿lSIon
Girlguiding Sloke-on-Trenl North Division
Girlguiding Sloke-on-Trent South Division
Girlguiding Stone and Eccleshall Division
Girlguiding Stone Outward Division
Annette Gould
Trudy Reale
Dyanne Sargeanl
Kim Waldron
Karen Poyser
Debra Kay Jo15ey
Jill Piggotl until 31.08 24
Lisa Jayne Kane from 01.02.23
Lisa Jayne Kane from 01.09.24
Girlguiding Stone Division

Sharoll Ward
Girfguiding Tamworlh Division
Girlguiding Threapwood Division
Denise Wheat until 09.10.23
Susan Parry from 01.11.24
Tracey Mary Chamberlain until 19.09.24
Girlguiding Threapwood Division
Girlguiding Ulloxeler Division
Jennifèr Simmonds from 01.05.24
Girlguiding Uttoxeler Division
Independent Examiner
KR Sall SCCA
BK Plus Ltd, Chartered cerb.fied Accounlanls
Adventure Place, Hanley, Stoke on Trent. Staffs. ST1 3AF
Bankers
B3r¢lays Bank plc
36 Town Road, Hanley, Stoke tsn Trent, Staffs. ST12PJ
Co-op Bank
2 Town Road, Hanley, Stoke on Trent, Staffs. ST1 2JE
Investment Advisors
Brewin Dolphin Securities Ltd
Highpoinl, Festival Way, Stoke on Trent, staffs. ST1 5BG

staffordshire County Gulde Association
Report of the Trustees
For the year ended 5 April 2024
The Trustees present their report along with the financial slalernenls ol the ¢harily for the financial year
ending 5 April 2024.
Structure, Governance and Management
Governin
Document
Slaffordshire County Guide Association was established as a charity in England and Wales (number
5245591 on 1sI January 1961.
stafford5hire County Guide Association operate5 under the name of 'Girlguiding Slaffordshire,
ointment ol Trustees
The County Commissioner is appointed for a term of five years. Two joint County Commissioners were
appointed in September 2019 and their roles end on 19tli September 2024. A single post holder has been
appointed as the designate from May 2024.
The Assistant Gounly Commissioner is appointed for a term which doès not extend beyond the finishing
dale of the County Gommissioner'5 appoinlmenl, but they may be reappointed immediately in the same or
another capaGIIy.
A Division Commissioner becomes a Trustee of the charity upon her appointment as a Division
Commissioner. She is appointed by the County ComTMissioner in con5ullalion with all the District
Commissioners and Advisers wilhin the Division. The appointment Is lor three years with an extension ol
bmo further years available.
The Trustees are also known as the County Executive Committee and are responsible for the direction and
general development of the princip5es. aims, policy. organis21ion, and rules ol the Association. An item
referring to Gonllicl of interests is addressed al the slarl of an executive meeting.
A Finance & Headquarters Commillett, being a sub-committee formed from the Exècutive Committee is
responsible lor the finances of the County. The Finance & Headquarters Committee consists of.. the County
Commissionerls, l Assistant County Commis5i0nerls, County Treasurer, County Finance Officer, two
Division Commissioners. and one adult member.
The Finance & Headquarters Committee meets al least three limes a year.
Trustee Induction alld Trainin
New Division Commissioners follow a Girlguiding Induction Programme and are appointed a mentor and
encouraged to allend appropriate trainings. Each Division Commissioner is responsible for the
management within her Division.
Safe
uardin
The Childrell In Our Care
Girlguiding Slaffordshire follows the policy of Girlguiding lo safeguard its members from physical, sexual,
and emotional harm while participating in Guiding activities. Girlguiding lakes all reasonable steps lo ensure
that, through relevant procedures including DBS IDisclosure and Barring Servicel cheGks and training,
children, young people and adults taking parl in Guiding activities do so in a safe environment. All leaders
working with children will undertake Safe Space training in accordance with Girlguiding UK and complete
a First Aid Training Course as part of the leadership training Having a current First Aid qualification was
removed from the requirements of being a leader with the launch of the new Learning Development
Preprogramme in September 2022. Safe Space training has four levels each being appropriate for the level
at which they are volunteering.
Or
anisalion
Girlguiding is organised in a number of areas in order lo provide support and channels for trwo-way
communication. This slructuie also allows the young membe15, le8ders, and commissioners Ihtt opportunity
to make decissons and take iesponsibilily.
Units are grouped into Dislricls, Distric15 into Divisions and Divisions iTrlo a County. The County Advisor
teams manage each strearn of our work which is working very effectively to SLIPPDrt the membership.
Training and support has been given lo the members who have accepted these roles.
All girl members and adult volunteers are recorded on the secure Girlguiding online database known as
GO (Guiding Organiserl.

Staffordshire County Guide Association
Report of the Trustees
For the year ended 5 April 2024
Structure, Governance and ManageTMent
Continued
All units received subscription invoices online, these included Girlguiding, Girlguiding Midlands, and
Girlguiding
Slaffordshire
levitts.
The
payment
process
2024
went
well.
As al the 5 April 2024 membership of Girlguiding StaffDrdshiie is recorded as 6091 membets. This can be
identified as follows..
Rainbows 1375
Brownies 2258
Guide5 1147
Rangers 144
Adult Volunteers 1167
Girlguiding Slaffordshire appreciates the support and friendship of Ihe Trefoi5 Guild members, these may
be new, former or present adult members of Girlguiding, who are always willing lo help with various events
and projects and support the girls.
The county ¢onlinues lo train leaders lo use the GO Database and develop their skills lo make the best
possible use ol this adminislratwe ltsol.
Girlguiding's online recruiltnenl IODI allows people lo join guiding al any level via a dedicated area on the
web site and is very effective. We conlinue lo develop inilialives lo manage the wailing lists of girls wishing
lo join units across the county. This will see more leaders 2nd girls benefi'ting from the oppoilunilies
Girlguiding Slaffordshire has lo offer.
The County employs f5ve part-lime staff. One Tmember provides support al Copeland Collage camp and
Activities Cantre and the cost is rechaiged to them. These are permanent ¢ontracls. The Gounly has 66
hours per week paid support.
Related arties
As an active member of Slaffordshire Council of Voluntary Youth Services ISCYVSI, members of
Girfguiding Slaffordshire have had the opportunity to network with other voluntary organisalions in the
county al events org3nised by SCVYS.
Risk Mana
ement
The committee actively reviews the major risks that the charity faces on a regular basis and believes that
maintaining reseives al the current levels combined wilh an annual review of the controls over key finan¢ial
systems will continue lo provide sufficient iesourcès through adverse economi¢ conditions. A financial risk
assessment has been undertaken during the year and will be reviewed on an annual basis.
The committee regularly examines other operational and business risks faced by the charity and Confirms
that systems have been established to mitigate any significant risks.
Public Benefit
When planning the aotivities of Girlguiding Staffordshire, the Iruslees considered the Charity Commi5SiOn'S
guidance on public benefit and in parliculai the specific guidance lo charities for the advan¢ement of
citizenship or community development. They are of the opinion that, the following objectives and activities
together with the achievements demoTrstrale, the publio benefit of the work ol Girlguiding Slaffordshire,
Many units have carried out service in their lo¢al commur)ilies and worked with other community groups for
the benefit of many.
Ob'eclives and activities
The charity was established with the aim of enablillg girls lo mature into confident, capable, and caring
women, who are able lo make Ihe most of their potential in ¢areer, home and personal life and be willing
as citizens lo contribute to their community and the wider world.
As part of Girlguiding, members of Girlguiding Slaffordshire are en¢ouraged to 'learn by doing, with five
dislincl elements known as 'The Five Essentials,:
Workillg together in small groups
Being involved in decision making as individuals and a5 groups
Experiencing a balanced and varied prograTMme of activities
Caring lor the individual in a safe and supportive environment
Sharing a commitment lo a common standard

staffordshire County Guide As50¢1atlon
Report of the Trustees
For the year ended 5 April 2024
Achievements and Performance
The Guiding programme allc)ws members of Girlguiding Slaffordshire lo experien¢e activities suited lo the
abilities and needs of eaoh individual,. the slru¢lure of the se¢lions and age groupings makes thi5 possible.
The programme for all sections continues to run successfully. Training lor leaders has been delivered lo
equip members with the skills required.
Rainbows..
4-7 years
Brownies..
7~10 years
Guides..
10-14 years
Rangers '.
14-18 years
nspire
18 -30 year5
Leaders
18+
Training and Qualifications
Girlguiding Slaffordshire has continued to provide training sessions for leaders, mentors, and
COTnmissioners.
Training sessions for Rainbow, Brownie, Guide and Ranger Leaders
ISLIPI Slafford5hire Leadeiship Induclion Programme 15 offered several limes a year to new
leaders
"Going away with scheme. to enable leaders lo safely run Camps and Holidays
1 sl Response (First Aid) Qualifjcalion courses
Safeguarding (Safe Space) sessions al 4 levels are offered
Commissioner Training
Update sessions for Leadership Qualification Mentors
Girlguiding has continued lo offer online and in person training in a range ol subjects
l is a requirement th81 tsne leader from each unil has received first response training. Under the direction
of a dedicated First Response Coordinator our expanding team have been delivering courses on a regular
basis.
It is a requirement that each volunteer receives Safe Space Training lo a level required for their role. Our
trainers have Continued lo offer this.
Qualifications gained have included:
11 leaders completing the newly launched 'Leadership Development Programme,
18 leaders have completed the 'Going Away Vvilh, Qualification
Spg¢ialist Tralnlng Events
A successful County training day wa5 held al the JCB Academy, Rocestei, in April 2023. Approximately
120 adLJII mernbers gathered lo receive training trom an organizalion called 'The Arl ol Brilliance,.
Public Relations
We continue lo use OLir social media platforms for advertising our events and challenges. Facebook.
Inslagram, Flicker, Tiklok, You Tube and OUF Girlguiding Slaffi)rdshire app continue to see a large foolfal1.
They have remained invaluable.
International
In 2023 our International travel programme resumed. In February 2023 a group visited Kenya. In Ju5y
2023, there were two adventures.. a group visited I￿land and another Scotland.
Young Members
Unit programmes have continued to be offered, delivering high quality activities and experien¢es lo our
young people.

staffordshire County Guide Association
Report of the Trustees
For the year ended 5 April 2024
Achievements and Performance Continued
number of young members have achieved prestigious awards. These are an exciting parl of th¢
Girlguiding programme and can only be achieved by rnuch work on the parl of the girls.
Members gained Young Leaders Qualification
Ranger gained their 'Lead Away, Permil
members trained as Peer Educators
member gained their Commonwealth Award
members gained the Bronze DolE award
14
33
22
Guide Gold Awards
Brownie Gold Awards
Rainbow Gold Awards
279
178
Bronze Awards a¢ross all sections
Silver Awards across all sections
General Report
In another busy year, Girlguiding Staffordshire has provided a wide vaiiety of activities across the county.
The spring saw us running a promotional stand, again, al the Staffordshire County Show. We mel lols of
rnembers of the public and encouraged them Its try a variety of activities that our merllbers enjoy on a
regular bagis.
We celebrated th? Coronation with many evènts across the county, and renewed our Promise to 'Serve
the King..
In the summer units across the county, joined other members of Girlguiding across the UK, al Special
Girlguiding showing5 in cinemas ol'The Litlle Mermaid,. This term we also ran a county camp for Brownies
allowing leaders with less experience lo bring their girls lo enjoy a great weekend under Canvas, trying
out lols of new aclivilies.
The summer a150 saw us team up with our local AQNB IArea of Oulslanding Natural Beaulyl Cannock
Chase, and the Scouts, to launch a special challenge badge- the Future Guardians of CanntsGk Chase
lo promote rnore use and understanding of this fabulous resoLJrce in our county.
As usual, our water activity centre, Manor Park, was ulilised by many members from May lo September.
with groups of Brownies, Guides and Rangers canoeing, bellboaling, kayaking and paddleboaiding.
Over the autumn term one ol our County Commissioners and one of our Division Commissioners look on
the challenge of walking across Slaffordshire. They ¢overed around 200km, with hundreds of members
joining them on various legs of the walk, and earning their 'Walk Our Slaffordshire Way, badge. This then
continued over the next year, with units who had been uriable lo join the organised events, inviting our
County Commissioner lo join them for varitsus evening walks in a great variety of locations across the
county.
For our adult members we had several social walking events al various locations. This allowed our
volunteers lo enjoy an activity, whilst ohalling and ex¢hanging ideas 2nd experiences.
Our usual Division Commissioner weekend look place in January, and our all Commissioner conference in
March. These ensure we are keeping everyone up lo date with plans, prO￿dureS and any changes to
training and requirements within the organisation.
As ever. our fundraising continues over the year lo support all that we offer our members. Amongst other
events, we continued with the success of our virtual markets held on Fa¢ebook.
Annual Rèview
The annual review was held in November 2023 and was well allended.

staffordshire County Guide Association
Report of the Trustees
For the year onded 5 April 2024
Annual Review Continued
Team Leads
The county advisers continued lo meet on a regular basis, headed by their team leads and Continue lo add
lo the county calendar. They support Divisions and meet with Division Advisors.
Awards
The County continues lo promote awards for adults across the county and this has resulled in more awards
being presented. The Annual Presenl81ion for Adults awards al Sandon Hall was held on 7th July 2023. 11
provided the opportunity lo show how mu¢h we value our leaders and suppoilers and celebrate seivice
awards for those who have given 20+ years ol service.
In addition. 4 Girlguiding Slaffordshire Awards and 4 Girlguiding Good Service Brooches were presented.
Trefoil Guild
The Slafft)rd5hire Trefoil Guild, former and present members of Girlguiding of all ages, is a successful
organisalion with over 350 members who are keen to provide support and assistance for many Guiding
aclivilies. Many members of the Trefoil Guild assist with the county's events and we are mosl grateful for
Ihis support.
Resources
The County Headquarters is an excellent rllulti-purpose building used for a variety of activities including
training5, meetings, residential events and the adminislralion of the county.
The committee continues lo oversee the rnainlenance and fi'nances of Owls Nest and Chantry House,
properlies belonging lo Girlguiding Slaffordshire aTrd Girlguiding Wesl Mercia al Beaudeserl CaMp511e.
Girlguiding Midland Region
Six members were presented with the Regional Chief Commissioner Award in November 2023.
The County Commissioners allènded Regional Executive Meetings and Team Leads have represented the
county al numerous events and trainings.
Fillancial Review
Princi
al Fundin
Souice
The principal funding souice continues lo be the county share of the annual subscription
Investment Polic
The trustees have the power lo invest in such assets as they see fil. An investment portfolio is currently
held and is managed by Brewin Dolphin Securities Ltd. A meeting was held with Brewin Dolphin to review
the portfolio
Reserves Polic
The trustees have strived lo maintain free reserves in unreslricled funds al a level whiGh equates lo
approximately bwelve months unreslricled expenditure. This policy would provide sufficient funds lo ensure
the Gontinualion of the charitable activities for al least that period.
The balance ol free reserves al the year-end, being unreslricled reserves not designated or invested in
fixed assets. al the balance sheet dale was £654.010
The trustees are Confident that this amount together with the incorlle from planned events will be sufficient
to enable all DI the charitable activities lo continue for al least the period of twelve months.

staffordshire County Gulde Association
Report ol the Trustee5
For the year ended 5 April 2024
Financial Review Continued
Volunteeis
Girlguiding Staffordshiie is essentially run by vDlunt&ers. With the exception ol the work c8rried out by five
parl lime employees of the charity, all activities are caiiied out on a voluntary basis. The financial
statements set out the results lor the year but do not reflect the considerable and vital support given by all
connected with Girlguiding aGf05s Slaffordshire.
Future Strategy
Looking lo the coming year, we Continue lo use a blended approach of face to lace and viilual meetings
both lo train our volunteers, and lor many ol our volunteer meetings.
Our international offering continues lo grow, as we recover from the effects of COVID, with plans for a
whole county trip lor Brownies, Guides, Rangers and leaders to Disneyland P8ris. Other opportunitie5
offered include Iiips to Ireland, Switzerland and 5ndia, so lols of exciting options.
Planning 15 also undepNay lor a large evpnt lor all county tnembers lover 10001 at a new venue. Hopefully
we will see many girls gel their first chance lo experience a 51eepover- with 500 other member5- and try
a huge array ol new activities.
The county strategy will continue lo follow the theme of the National Plan, which 811ows us to offer a full
and varied programme ol activities and events, lo current and new members, in a safe, sUPPOrtive
environment for all
Statement of Trusteès, Responsibilities
Charity Law requires the trustees lo piepare financial slalements lor each financial year whiGh give a true
and fair view of the stale of affairs of the charity and its financial activities ft>r that p8riod. In preparing those
financial slalemenls, the trustees are required to..
select suitable accountin9 policies and then apply Ihern consi51enlly
make judgements and eslimales that are reasonable and prudent
slate whether applicable accounting standards and statements of recommended practice have
been followed, subject to any departures disclosed and explained in Ihe financial statements and
prepare the financial siatements on the going concern basis unless it in inappropriate to presume
that the charity will Gontinue in operational existence
The trustees are responsible lor keeping proper accounting records which disclose with reasonable
accuracy at any lime the financial position of the Gharily and enable them lo ensure that the financial
statements comply with the Cherities Act 2011. They are also responsible for safeguarding the assets ol
thè charity and hence for taking reasonable steps for the prevention and deleGtion of fraud and other
Independent Examiner
The Iruslees intend to ask BK Plus Ltd Chartered Gertilied Aecountsnts to undEriake the independent
examination ol the Charity in the following year.
Approval
This report was approved by the Iruslees on the dale shown below and signed on their behalf by..
Gounty Commissioner
Dated. 3 1)

Report of the Independent Examiner
to the Trustees of
staffordshire County Guide Association
I rep(>rt to the trustees on my examination of the accounts of Staflordshire County Guide
Association Ilhe Trust) for the year ended 5 April 2024, which are sel out on pages 10 to 23.
Responsik)ilities and basis of report
As the chaiily trustees of the Trust you are responsible for the preparation of Ihe accounts i
accordanGe with the requirements of the Charities Act 20111'lhe Act'l.
I report in respect of my examination of the Trust's accounts carried out under section 145 of the
2011 Act and in carrying out my examination I have followed all the applicable Directions given by
the Charity Commission under section 14515llbl of the Act.
Independent examlnerfs statement
Since the Chari15ls gross income exoeed8d £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confimi that l am qualified to undertake the examination
because l a memb8r of The Association ol Chartered Certified AGcountanls, which is one of the
listed bodies
I have completed my examination. I confirm that no material matters have come lo my attention in
connection with the examination giving me cause to believe that in any material respect..
1. accounting records were not kept in respert of the Tiust as required by section 130 of the Act..
or
2. the accounts do not accord with those records., or
3. the accounts do not comply with the 8pplicable requirements conceining the form and conlenl
of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any
requirement that th& accounts give a true and fair view which is not a maller consid8r8d as part of
an independent examination.
I have no concerns and hsve come across no other mallers in connection with the examination to
which alt8ntion should be drawn in this report in order to enable a proper understanding of the
accounts to be reache(J.
Signed..
Dated
Mr K R Salt FCCA
Independent Examiner
BK Plus Limited
Chartered Certified Accountants
Adventure Place
Hanley
stoke on Trent
Staffordshire
ST1 3AF

staffordshire County Guide Associatlon
statement of Financial Activities
for the year ended 5 April 2024
Unre5trlcted Restricted
Funds
Furkds
2024
TOTAL
2023
TOTAL
Notes
Income
Donations, grants and legaoies
Other trading activities
Investments
59,439
18,370
12,755
475
59,914
18,370
12,755
60,302
3,246
10,600
Charitable activities
Event receipts and collections
Other income
80.901
196
81,097
372,745
30,215
30.215
7,658
Total income
201,680
671
202,351
464,551
Expendlture
Expenditure on raising fund5
Fundraising trading.. cost of goods
sold and other costs
Investment management fees
Charitable activitiés
Grants payable
Event costs
General guiding costs
other costs
6,729
1,882
6,729
1,882
8.534
2,477
180
78,897
89.830
5,912
180
79,354
89,830
5,912
240
367,048
85,608
5,823
457
10
Total expenditu
183,430
457
183.887
469,730
Net income (exp8ndItu￿j before
transfers
18,250
214
18,464
15,1791
Transfers
Gross transfer between funds
18
5,627
15,6271
Ivel incomg (expenditure) and net
movement in funds before gain and
losses
23,877
15,4131
18,464
15,1791
Net gains Ilossesl on investments
24,043
24,043
122,4211
Nel m(Ivemenl in funds
Reconciliation of Funds
Total funds brought foKw8rd
47,920
15.4131
127,6001
778,346
27.291
805,637
833,237
Tot81 funds cÉiried fO￿ard
826,266
21,878
848,144
805,637
All incoming resources and resources expended derive from cDnlinuing activities.
The notes on pages 13 to 23 form part of these accounts
10

Staffordshire County Guide Association
Balance Sheet
as at 5 April 2024
2024
2023
Notes
Fixed assets
Tangible assets
lllveslmenls
14
131,015
358,557
137,116
336,170
Total fixed assets
489.572
473,286
Current assets
Stocks
Debtors
Cash at bank and in hand
10,602
170,635
334,245
8,982
76,022
299,427
16
Total cunEnl assets
515,482
384,411
Liabilities
Creditors.. amounts falling due
within one year
17
156,910
52.060
Nel current assets
358,572
332,351
Total assels less currenl liabililies
Ibeing nel assolsj
848,144
805,637
The funds of the charity..
Restricted funds
18
21,878
27,291
Unrestricted income funds..
Designated funds
General funds
18
41,241
785,025
49,086
729,260
To181 unreslricled funds
826,266
778,346
Total charity funds
848,144
805,637
The flnancial statements were approved by the trust
and sign8d on their behalf by:
,Ll,
T Chamberlasn
County Commlssioner
11

staffordshire County Guide Associatlon
statement of Cashflows
as at 5 April 2024
2024
2023
Notes
Net cash used in operating
22
11.5921
104.7711
Cash flows from Investing
Interest and dividends
Pur¢h3se of furniture and
equipment
Purchase DI new investments
Prooeeds from sale of fixed
assets
Proceeds from sale of
investments
12,755
10.800
13,001)
142,4141
12,1571
188,9271
25,000
44,070
87,518
Net cash provided by Investing
36,410
7.034
Cash flows from fFnancing
Repayment of borrowing
Ga5h inflow from new borromrings
Nel cash provided by financing
Change Sn cash and cash
34,818
197,7371
Cash and cash eqLJivalent brought forward
299,427
397,164
Cash and cash equivalents carried forward
334,245
299,427
12

staffordshiye county Guide Association
Notes to the Financial Statements
for the year ended 5 April 2024
Accounting policies
The faSlowing accounting policies have been applied consistently in dealing with items which are
considered material in re18tion lo the charity's financial stslements.
asis of preparation of accounts
The accourils (financial statemenlsl have been prepared under Ihe historical cost convention with
items iecognised at cost or transaction value unless otherwise stated in the relevant notelsl lo these
accounts. The financial statements have been prepared in accordance ￿1th the Statement ol
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom
and Republio of Ireland IFRS 1021 and the Charities Act 2011.
The association constitutes a publi¢ benefil entity as defined by FRS 102.
The trustees consider that there are no m3terial un¢etsinties about the Trust's ability to continue as a
going concern.
Income
Income is recognised in the period in which the charity is entitled lo receipt and the amount can be
measured ￿ryth reasonable Certainty. Donated equipment is included at the value to the charity where
this Can be qLJantified and a third party is bearing the cost. Grallls are recognised when received.
Receipts for events in future periods are deferred to the period ol the event. No amounts are included
in the financial statements lor services donated by volunteers.
Expenditure
All expenditure is accounted for on an a¢cruals basts and has been cl8ssrfied under headings that
3ggregale 811 costs that relate lo the category,
Fund raising costs are direct costs in¢urred in the purchase of goods for resale together with ielated
expenses.
Training and travel grant requests are received from Leaders to assist V￿th the cost ol approved camp
and international events. The request is considered by the trustees and if su￿esSfUL a grant wll be
made to the individu81 Leader on the basis ol".
County Trips - 30.10 ol cost for each leader and oost ol one place. Region Trips - 30•/o for leaders and
10% lor girls. Private Trips wlh no service £500. Priv8te Trips WEth service element £1,000.
Costs previously analysed 8S SUPPOrt costs being those ¢08ts inGurred directly in support of charitable
expenditure of the charity have been included as general guiding costs Mrythin the summary of costs Df
charitable aotivilies.
Other costs represent cost associated ￿nth conslitulional and statutory requirements of the charity.
Accounting poli¢ies continued
Restricted funds
Reslficted funds are lo be used for specifi'ed purposes as laid down by the donor. Expenditure which
meets these criteria is identified lo the fund, together with a fair allo¢atlon of rnanagement and 5UPPOrt
costs,
UnrestricÉed funds
Unrestricted funds are donations and other income re¢eived or generated for the objects ol the charity
rythout a furthei specified Purpose 8nd 3re available as general funds.

staffordshire County Guide Association
Notes to the Financial Statements
for the year ended 5 April 2024
Designated funds
Design8led funds are unrestricted funds earmarked by the trustees for particular purposes.
Fixed assets and depreciation
Fixed assets over the value of £250 are capilalised al cost.
Depreciation is provided by the oharily lo write off the cost of tangible fixed assets over their estirnated
Ljseful economic live5 as follows..
Freehold land
Freehold buildings
50 y8ars straight line
and 10°k per annum slr8ight line
200/a per annum reducing balance
and 20QA per annum slraiohl line
Fixiures and fittings
Investments
Listed Investments are stated at valuation
gains or losses arising from disposals of fixed asset
investments ar)d movement in valuation 3re treated as part ol the result for the yeai and included in
the Statement ol Financia5 Acliwties. Unlisted investments are staled at cost.
stocks
Purchased stock8 Sre v8lued at the lower of cost or net realisable value after making due allowan￿ for
any obsalete or slow-movimg items.
Finan¢e and operating leases
Rentals applicable to operating leases are charged to the Statement of Financial Aclivilies over the
period that they are incurred.
Donationsi grants and legacies
Unrestricted RestTiCted
2024
2023
County share ol subscription
Miscellaneous subs
Miscellaneous donations
Grants
57,079
113
1,947
300
57,079
113
1,947
775
53,092
263
305
6,642
475
59,439
475
59,914
80,302
Investments
Unrestricted Restricted
2024
2023
Listed investments
Dividends
Cash investments and settlements pending
Bank Interest
12.476
12,476
10.436
27S
279
164
12.755
12,755
10,600
14

Staffordshire County Guide Association
Notes to the Financial Statements
for thè year ended 5 April 2024
other trading activities
Unrestrtcted Restricted
2024
2023
Trading income
Goods and publications
Sales ol badges & county goods
Rental incorne - Beaudesert
Lellings income
Total inGorning resources
239
9,896
3,111
1.674
13,246
14,240
1,839
2,291
18,370
14,240
1,839
2,291
18,370
Trading expenditure
Goods and publications
Purchase of badges & county goods
Miscellaneous fund raising costs
Totsl outgoing resources
6,709
20
6,729
6,709
20
6,729
8,514
20
8.534
Net fund raislng income
11,641
11,641
4,712
Charitable activities
Everht receipts and collèctions
Unre5tri¢ted Restricted
2024
2023
Training receipts
County guiding events..
Miscellalleous events
3,254
3,254
2.986
18,127
18,127
9,458
International guiding
Iceland 2023
Scot12nd 2023
Fundraised element of income in respect of
Cancelled trips due to COVID pandemic
Unity 2022
Finland 2021
Kenya Adults
Kenya Girfs
45,416
14,094
45.416
14,094
196
196
10
10
255,939
8,951
36,277
61,124
80,901
198
81,097
372,745
Continued
15

staffordshire County Guide Association
Notes to the Financial Statements
for the year ended 5 April 2024
Incoming re50ur¢es from ¢haritable a¢tivitl8s continued
Event receipts and collection5
Amounts received for future guiding events are not included bul are carried forwaTd as received in
advance and1n¢luded in creditors INote 171.
Al the balance sheet date, the details of the amounts carried forward was as follows..
2024
2023
County guiding events..
Miscellaneous events
510
Inlernational guiding events..
Essex 2024
S￿￿tzerland 2025
Disney 2024
India 2025
Iceland 2023
Scotland 2023
Disney 2024
7,918
10,625
86,842
17,178
35,504
1,477
5.320
122,563
42,811
other income
Unrestri¢ted Restricted
2024
2023
Copeland Cott8ge- salary recharge
Sale of Land
Sundry receipts
5,200
25,000
15
5,200
25,000
15
5,984
30.2fj5
5.984
Charitable expenditure
Grants payable
Unrestricted Restricted
2024
2023
Training and travel grants
INet of refunds)
180
180
240
180
180
240
Training and travel grant requests are reTrived from Leaders to assist wth the cost of approved camp
and international events. The request is considered by the trustees and if successful a grant will be
made to the individual Leader on the basis of :.
County Trips - 30¢A ol cost for each leader and c05t ol one place. Region Trips - 30°A for leaders and
10% for girls. Private Trips with no service £500. Private Trips liryth service element £1,000.
16

Staffordshire County Guide Association
Notes to the Financial Statements
for the year ended 5 April 2024
Event ¢osts
Unroslrifjted Restricted
2024
2023
Training expenses
6,193
175
6.368
6.860
County guiding Èvents..
Miscellaneou5 events
11,239
11.239
11,518
International guK1ing 8vent5'.
Unity
Iceland 2023
Scotland 2023
Kenya Adults 2023
K8nya Girls 2023
Finland
389
47,715
13,361
389
47.715
13.361
235.TTg
34,931
69,993
6.759
International guiding events unrecovered ¢osts du8 to COVID canc*llation
C8yman 2020
Iceland 2020
282
282
1.027
181
78,897
457
79.354
367,048
Amounts of expenditure for futurè guiding events are not included above but are carr￿d forward and
includ8d in prepayments (Note 181.
Al the balantt sheet date the detai15 01 the amounts carried forward w3s as follows".
2024
2023
County guiding events.
stÈ2m & Dream
3.278
Intemalional guiding events..
Iceland 2023
Essex 2024
Switzerland 2025
Disney 2024
India 2025
Norway- RovepNay
11,007
3,222
8,539
73,150
5,216
3,050
96.455
11,007
17

staffordshire County Guide Associatlon
Notes to the Financial Statements
for the year ended 5 April 2024
General gulding costs
Unrestricted Restricted
2024
2023
Guide AssoGialion subscriptions
Expenses claimed
Grants paid lo commissioners
Wage costs
Printing, stationery and postage
Lease ol equipment
Insurance
Heat, light and water
Cleaning expenses
Repairs and maintenance
Telephone charges
Donations and presentations
Legal and profession81
Rebranding costs
Depreoiation
1.089
1.917
720
50,480
1,190
852
1,570
6,473
3,141
9,868
1,691
193
376
1,168
9,102
1,089
1,917
720
50,480
1,190
852
1,570
6,473
3,141
9,868
1,691
193
376
1,168
9.102
972
2.123
675
43,464
3,145
841
2,670
5,371
3,811
11,274
2,093
241
426
8,502
89,830
89,830
85,608
10 Other costs
Unrestricted Restrlcted
2Q24
2023
Annual report and AGM costs
Independent examiners fees
Bank charges
Sundry expenses
233
3,142
347
2,190
233
3.142
347
2,190
325
3,384
430
1,684
5,912
5,912
5.823
11 Net gains Ilossesl on Knvestments
Unrestrlcted Restricted
2024
2023
UMre2lised investment gainslllossesl
per note 15
Realised investment gainsll10$5esl
23,733
23,733
114.1741
310
310
18,2471
22,421
12 Net r850urces
2024
2023
This is stated after charging..
Independent examiner5 lees
Depreciation and other amounts
written off tangible fixed assets".
Owned by the charily
Operating leases
Hire of plant and maGhinery
3,142
3,384
9,102
8,502
852
841

staffordshire County Guido Association
Notes to the Financial Statements
for the year ended 5 April 2024
13 Employees and staff costs
The average weekly number of staff employed by the charity during the year, analysed by category,
was as follows..
2024
2023
Administration- (Part timel
The aggregate payroll costs ol the above was..
2024
2023
Wage5 and salaries
Pension contributions- defined contribution scheme
Social security costs
49,902
578
42,924
540
50.480
43,464
No ernployee earned more than £60,000 per annum.12023.. None).
No remuneration was paid to the trustees during the year12023.. Nil).
Grants and expenses paid to the trustees during the year
2024
2023
Grants of £45 each were p8id to 16 Division Commissioners
during the year12023.' 151. The Division Commissioners are
listed on page 1.
Reimbursement of out of pocket expenses together wilh
travelling expenses were paid lo 3 trustees during the year.
12023. 61
720
675
I,g17
2,123
14 Tangible fixed assets
Freehold
land and
buildings
Fixtures
and
fittings
Totsl
C05t
At 6 April 2023
Additions
Disposals
262,216
83,112
3,OD1
345.328
3.001
At 5 April 2024
262,216
86,113
348,329
Depreciation
Al 6 April 2023
Charge for the Year
On Disposals
132,270
5,548
75,942
3,554
208.212
9,102
At 5 April 2024
137,818
79.496
217,314
Net book valu8
At 5 April 2024
124,398
6,617
131,015
At 6 April 2023
No depreciation has been charged on land at a cost of £10,000 included above.
The fixed assets above do not include a County Diamond Trefoil Brooch that was gifted to
Slaffordshire County Guide Association previously. The brooch is currenyy insured for £3,500.
129,946
7,170
137.116
19

staffordshiye County Guide AssociatKon
Notes to the Financial Statemènts
for the year ended 5 April 2024
15 Fixed asset Investments listed investments
2024
2023
Valuation..
At 6 April 2023
Additions
Disposals
336,170
42,414
143.7601
357,182
88,927
195.765
350,344
114.1741
(Decrease) I Increase in market value
23,733
At 5 April 2024
358,557
336,170
2024
2023
The cost value at the balance sheet dale of listed investments was
269,566
242,568
2024
2023
The inveslrnents are held to provide a return on investments lor the charity.
The amounts of dividends received during the year amounted to
12,476
10,436
2024
2023
The analysis of sloeks and shares held are 2s follows..
Companies v￿thin the UK
Companies outside the UK
154,466
204,091
160,993
175,177
Total ol valuation
358,557
336.170
Holdings of stocks and sh8re5 are in a wde variety ol companies, none ol which are considered to be
material in context of the investment portfolio.
16 Debtors.. amounts falllng due within one year
2024
2023
Tr8de debtors
Other debtOFS
Prepayments and accrued income
68.343
102,292
60,388
15.634
170,635
76,022
17 Greditors.. amounts falling due within one year
2024
2023
TTade creditors
Accruals and deferred income
2,217
154,693
417
51,643
156,910
52,060
20

Staffordshire County Guide Association
Notes to the Financial Statements
for the year ended 5 April 2024
18 Funds
Incoming
resources
& gains
Outgoing
resources
& losses
At 6 April
2023
Transfer
of funds
At 5 April
2024
Restricted
International Event Fund
Training Grant
Archive Grant
Midlands Guldes- Ha Subs Granl
21,664
196
175
300
12821
11751
21,578
300
5,627
15,6271
27.291
15,6271
671
14571
21.878
Designated..
Development fund
Rebranding fund
Barbara Waterhouse legacy
Firepil Fundraising Fund
45,280
1,886
140
1,800
15,959)
11,1681
39,301
17181
140
1,800
17181
17,1271
41,241
General funds
729,260
6,345
225,723
1176.3031
785.025
805,637
718
226,394
183,887
848,144
International Event Fund
This fund represents the amount of fundiaising income that was raised to 5UPPOrt trips that
unfortunately had lo be cancelled due to the COVID pandernic. The fund is lo be used to support
future inlern3lional trips.
Midlands Guides HQ Subscription Grant
This grant received from Headquarters last year used to subsidise this years subscription
Development fund
Funds have been designated by the Iruslees lo the development fund for the ongoing maintenance
and possible iefurbishmenl and alteration to the County Headquarters building.
Rebranding fund
Funds have been design8ted. The Charity previously received a grant from Staflordshire County
Council known as a 'Block Granv. that was reslricled as being toward training, equipment and the
running costs of group's premises. The Charity has distributed the baSance of the grant monies held
together with funds from free reserves to divisions based on the divisional membership.
Barbara Waterhouse legacy
Funds have been designated by the Iruslees to provide a seating area in the garden al our
Headquarters.
Firepit Fundralslng Fund
Funds have been designated by ihe Iruslees to provide STEM Iscience, technology, engineering, and
maths) activities lor 5enior5.
21

Staffordshire County Guide Association
Notes to the Financial Statements
for the year ended 5 April 2024
Unrestri¢ted Restricted
funds
funds
Total
funds
19 Analysis of net assets between funds
Fund balan￿S as 815 April 2024 are represented by..
Tangible fixed assets
Current assets
Creditors.. Bmounts falling due
thin one year
489,572
493.604
489,572
515,482
21,878
1156.9101
1156,9101
Totsl net asseis
826,266
21,878
848,144
20 Commitm8nts
There were no commitments lor ¢api181 expenditure at the year end.
The total future minirnum lease payments under non- cancellable operating leases are payable as
folli)ws .'
2024
2023
Within one year
After one year but wrthin five year5
841
841
841
1,682
841
21 Connected charltles
The Guide Association
Staffordshire County Guide Association is a member of The Guide Associalion {Ch8rity number..
306016117-19 Buckingham Palace Road, London SW1W OPT.
Material transactions wlh The Guide Association during the year were..
2024
2023
Mernbership subscriptions
Badges purchased
other goods purchased
1,089
6,709
602
8.486
2,059
7,798
11,147
County share of membership subscriptions receivable
57,079
53,092
Balances outstanding at the year end and included in creditors
Balances outstanding at the year end and included in other debtors
708
203
22

staffordshire County Guide Association
Notes to the Financial Statements
for the year ended 5 April 2024
Connected charities note continued
The Beaudesert Park Camp Site
Stafford5hire County Guide Association has a non controlling interest in the camp site property and
assets at The 8eaudesert Park Camp Site.
The property and 2ssets are managed by The Be3ude5ert Sile Management Comrnitlee. Accounts are
prepared separately by the Nlan8gement Committee and the transactions and resulls are not included
in the accounts of Staffordshire County Guide Association.
staffordshire County Guide Association is entitled to a half share of the rent collected, Net ol costs. for
land that is1el at the Be3udesert Park Camp Sile. The half share for the current year is £1,839.
The amount due from The Beaudesert Sile Management Committee al the balan¢e sheet date Was
£10,48212023.. £8.8431.
22 Reconciliation of net movement in funds to net ¢ash flow from operating activit185
2024
2023
Net movement in funds
Add back depreciation ¢harge
Deduct gains l add back losses on sale of assets
Deduct interest and dividend income shown on investing 8Ctivilies
Deduct gains l add back losses on investments
Decrease lincreasel in stock
Decrease lincreasel in debtors
Inoiease Ide¢reasel in creditors
Net cash used in operating activities
42,507
9,102
125,000}
112,7551
124,0431
11,6401
194,6131
104,850
1,692
127,6001
8,502
110,6001
22,421
19011
7,133
103,726
1104,771
23