Charity number 524559 Staffordshire County Guide Association Report and Financial Statements For the Year Ended 5 April 2025
Staffordshire County Guide Association Contents Page Reference and administmtive details Report of the Trustees Report of the Independent Examiner statement ol Financial Activities 10 Balance Sheet 12 statement of Cashflows 13 Notes lo the Financial Slalemenls 14
staffordshire County Guide Association Reference and administrative details of the charity For the year ended 5 April 2025 Charity registration number 524559 Registered Office and County Headquarters Sl Peter's School Sile, Church Lane, Hixon. Staffs, ST18 OPS Trustees Trustees who seTved during the year and up lo 1 sl Octobèr 2025 Tracey Mary Chamberlain County Commissioner Natalie Ainsworlh Assistant County Commissioner Catherine Anne Fetles County Treasurer Divlsion Commissioners.. Patricia Ann Sage until 02.01.25 Girlguiding Burton Division Abigail Joy Grief from 03.01.25 Girlguiding Burton Division Jennifer Cassell until 13.01.25 Girlguiding Cannock Division Anita Heather While from 01.02.25 Girlguiding Cannock Division Rachel Aston Girlguiding Lapley Division Victoria Smith until 16.06.25 Girlguiding Leek Division Rosemary Mounlford from 16.06.25 Girlguiding Leek Division Victoria Jane D2vies-Friend Girlguiding Lichfield Qivision Claire Lawrence Girlguiding Longlon Division Annelle Gould Girlguiding Needwood Division Trudy Reale Girlguiding NewcaslSe Division Dyanne Sargeanl Girlguiding Rugeley Division Kim W21dron until 21.10,24 Girlguiding Slafford Division Alison Hyde from 21.10.25 Girlguiding Slafford Division Karen Poyser Girlguiding Sloke-on-Trenl North Division Debra Kay Jolley until 01.09.25 GirlgLJiding Stoke-on-Trenl South Division Eleanor Ravens¢roft from 01.09.25 Girlguiding Stoke-on-Trenl South Division Lisa Jayne Kane from 01.09 24 Girlguiding Stone Division
Division Commissioners.. Sharon Ward Girlguiding Tamworlh Division Susan Parry Girlguiding ThreBpwood Division Jennifer Simmonds Girlguiding Ulloxèler Division Indepondent Examiner KR Sall SCCA BK Plus Ltd, Chartered Certified Accounlanls Adventure Place, Hanley, Stoke on Trent, Staffs. ST13AF Bankers Bar¢lays Bank plc 36 Town Road, Hanley, Stoke on Trent, Staffs. ST12PJ Co-op Bank 2 Town Road, Hanley, Stoke on Trent, Staffs. ST12JE Investment Advisors Brewin Dolphin Securities Ltd Highpoinl, Festival Way. Stoke on Trent, Stafts. ST15BG
Staffordshire County Guide Association Reference and administrative details of the charity For the year ènded 5 April 2025 The Trustees present their report along with the fi'nancial statements of the charity for the financial year ending 5th April 2025. Structure, Governance and Management Governin Document Slaffordshire County Guide Association was established as a charity in England and Wales Inumber 5245591 on 1sI January 1961. Slaffordshire County Guide Association operates under the name of 'Girlguiding Slaffordshire,. ointment of Trustees The County Commissioner is appointed for a term of five years. The County Commissioner was appointed in May 2024 and the role ends on 19th September 2029. The Assistant County Comrnissioner is appointed for a term which does not extend beyond the finishing date of the County Commissioner's appointment, bLSt they may be reappointed immediately in the same or another capacity. A Division Cornmissioner becomes a Trustee of the charity upon her appointment as a Division Commissioner. She is appointed by the County Commissioner in consultation with all the Dislri¢l Cornmissioners and Advisers within the Division. The appointment Is lor three years with an extension of two further years available. The Trustees are also known as the County Executive Committee and are responsible for the direclion and general development of the principles, aim5, policy, organisalion, and rules of the Association. An item referring lo oonflicl of interests is addressed at the start of an executive meeting. A Finance & Headquarters Committee, being a sub-committee formed from the Executive Commillee is responsible for the finances of the County. The Finance & Headquarters Committee consists of. the County Commissionerls. l Assistant County Commissionerls, CoLJnty Treasurer, County Finance Officer, two Division Commissioners, and one adult member. The Finance & Headquarters Committee meets al least three times a year. Trustee Induction and Trainin New Division Commissioners follow a Girlguiding Induction Programme and are appointed a mentor and encouraged lo attend appropriate training5. Each Division Commissioner is responsible for the management within her Division. Safe uaidin The Children In Our Care Giilguiding Slaffordshire follows the policy of Girlguiding to safeguard 115 members from physical, Sexual. and emotional harm while participating in Guiding activities Girlguiding takes all reasonab5e steps lo ensure that, through relevant procedures including DBS IDisclosure and Barring Service) checks and training, children, young people and adults taking parl in Guiding a¢livilies do so in a safe environment. Al least one leadei in a unit holds a first aid qualification in a¢cordanGe with Girlguiding UK requirements. All leaders working with children wi51 undertake Safer Guiding training in a¢coidance with Girlguiding UK. Having a currelll First Aid qualification was removed frorn the requirements of being a leader with the launch of the new Learning Development Preprogramme in September 2022. Safer Guiding training has two leve15, each being appropriate lor the level al which they are volunteering. anisalion Girlguiding is organised in a number of areas in order lo provide support and channels for two-way communication. This slrvclure also 311ows the young members, leaders, and commissioners the opportunity lo make decisions and lake responsibility. Units are grouped into DislrictslSe¢lional, DislriclslSeclion21 into Divisions and Divisions into a County. The County Advisor teams manage each stream of our work which is working very elleclively lo support the membership Training and support has been given lo the members who have a¢cepled these roles.
staffordshire County Guide Association Reference and administrative details of the charity For the year ended 5 April 2025 structure, Governance and Management Continued All girl merrbers and adult volunteers are recorded on the secure Girlguiding online database known as GO (Guiding Organiserl. All units received Subscription invoices online, these included Girlguiding, Girlguiding Midlands, and Girlguiding Sl3ffDrdshire levies. The payment process 2025 went well. As at the 5 April 2025 membership of GirlgLJiding Slaffordshire is recorded as 6106 members. This can be identified as follows.. Rainbows 1466 Brownies 2064 Guides 1200 Rangers 156 Adult Voluntèers 1220 Girlguiding Slaffordshire appreciates thè support and friendship of the Trefoil Guild member5, these may be new, former or present adult members of Girlguiding, who are always willing lo help with various events and projects and SUPPDrl the girls. The county continues to train leaders lo use the GO Database and develop their skills lo make the best possible use of this adminislralive tool. Girlguiding's online recruilmenl tool allows people to join guiding al any level via a dedicated area on the web sile and is very effective. We Continue lo develop inilialives to manage the wailing lists of girls wishing lo join units across the county. This will see more leaders and girls benefiting from the opportunities Girlguiding Slaffordshire has lo offer. The County ernploys five part-lime staff. Onè member provides support at Copeland Coltage camp and Activities Cantre and the cost is recharged to them. These are permanent contracts. The county has 84 hours per week paid support. Related arties As an active member of Staffordshire Council of Voluntary Youth Services ISCYVSI. members of Girlguiding Slaffordshire have had the opportunity lo network with other voluntary organiBalions in the county at event5 organised by SCWS. Risk Mana emenl The committee actively reviews the major risks that the charity faces on a regular basis and believes that maintaining reserves al the current levels combined with an annual review of the controls over key financial systems will continue to provide sufficient resources through adverse economic 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 Inthen planning the activities of Girlguiding Slaffordshire, the Iruslees considered the Charity Cornmission's guidance on public benefit and in particular the specific guidance lo charities for the advancement of citizenship or community development. They are of the opinion that, the following objectives and activities together with the achievements demon5trale, the public benefit of the work of Girlguiding Staffordshire. Many units have carried out service in Iheii local communities and worked with other community groLJPS for the benetil of many.
staffordshire County Guide Association RefereDGe and administrative details of the charity For the year ended 5 April 2025 Ob ectives and activities The charity was established with the aim of enabling girls lo mature into confident, capable, and caring women, who are able to make the most of their potential in career, home and personal life and be willing as citizens to contribute to their Community and the wider world, As part of Girlguiding, rllembers of Girlguiding Staffordshire are encouraged to 'learn by doing, with five distinct elements known as 'The Five Essentials,: Working together in small groups Being involved in decision making as individuals and as groups Experiencing a balanced and varied programme of activities Caring for the individual in a safe and supportive environment Sharing a commitment to a cornmon standard Achievements and Performance The Guiding programme allows mèmbers of Girlguiding Staffordshire lo experience activitie5 suited lo the abilities and needs of each individual,. the slru¢lure of the seotions and age groupings makes this possible. The programme for all sections continues lo run successfully. Training for leaders has been delivered to equip members with the skills required. Rainbows.. 4-7 years Brownies.. 7-10 years Guides.. 10-14 years Rangers 14-18 years Inspire 18 -30 years Leaders 18+ Training and Qualifications Girlguiding Staffordshire has continued lo provide training sessions for leaders. mentors, and commissiollers. Training 5e5sions for Rainbow, Brownie, Guide and Ranger Leaders ISLIPI Slaffordshire Leadership Induction Programme is offered several lime5 a year to new leaders "Going away with scheme lo enable leaders lo safely run Camps and Holidays 1s1 Response IFirsl Aid) Qualification courses Safeguarding IS2fer Guiding) session5 are offered Commissioner Training Update sessions for Leadership Qualification Mentors Girlguiding has continued lo offer online and in person training in a range of subjects 11 is a requirement that one 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. 11 IS 2 requirement that each volunteer receives Safe Guiding Training lo a level required for their role. Our trainers have conlinuecs lo offer thi5. Qualifications gained have included: 10 leaders completing the newly launched 'Leadership Development Programme, 10 leaders have completed the 'Going Away With, Qualification
staffordshire County Guide Association Reference and administrative details of the charity For the year ended 5 April 2025 Achievements and Performan¢e continued Specialist Training Events A successful County training day was held al the JCB Academy, Rocester, in April 2024. ApproximaleSy 120 adult members gathered lo receive training from an organization called 'Revive Refresh Renew,. Public Relations We continue lo use our social media plallorms for advertising our events and challenges. Facebook, Inslagram, Flicker, Tiklok. Yau Tube and our Girlguiding Slafford5hire app continue lo see a large foollall. They have remained invaluable. International In 2024 our International travel programme continued. In July 2024 a group visited Essex Jamboree. In February 2025, there was an adventure out of the UK.. a group visited Switzerland. There are two further trips planned for India in April 2025 and Lorne in August 2025. Young Members Unit progr8mmes have continued to be offered, delivering high quality activities and experiences to our young people. A number of young members have achièved prestigiou5 awards. These are an exciting parl of the Girlguiding programme and can only be achieved by much work on the parl ol the girls. membeis gained Young Leaders Qualification member gained thèir Commonwealth Award members gained the Bronze DofE award 31 86 49 Guide Gold Awards Brownie Gold Awards Rainbow Gold Awards 460 233 Bronze Awards across all sections Silver Awards across all sections General Report In another busy year, Girlguiding Staffordshire has provided a wide variety of activities across the county. The spring saw us running a promotional sland, again, at the Slaffordshire County Show. We met lols of members of the public and encouraged them to try a variety of activities that our members enjoy on a regular basis. We bid a fond farewell lo our outgoing County Commi55ioners, Alison Holrnes and Cat Kerr and their Assistant County Commissioners, Penny Williams and Chris James with an event at Kibbleslone. The Annual Review was a lovely occasion with Olympic Cycli81, Sophie Cresswell giving an inspiring talk and invited guests complimenting the opporlunilies given lo the girls and young women we all volunteer with. We have celebrated the 25th anniversary of the wonderful bLJilding we have at Hixon. New office staff have been welcomed lo the team. The County was awarded the High Sherrif s Award. Julia Milchell has now retired from the position of High Sherril bul has kindly agreed lo be an Ambassador for us.
staffordshire County Guide Association Reference and administrative details of the charity For the year ended 5 April 2025 Achievements and Performance continued General Reporl continued Our international offer included trips lo Essex and Switzerland, with many friends, memories and expeiiences gained. Steam and Dreatll, slèepover and activity event saw over 500 young members taking part in a wide range of activities and adventurès at Slalfold Country Park. The County Awards happened al Sandon Hall, with many deserving recipients of county awaids and long service bars. There were also Queen's Guide and Commonwealth Awards presented during the year- congratulations lo alll Our Divi510n Commissioners and TrLJslee5 have atlended the Lock-in where plans for the year ahead were discu55ed and we debated the Code of Conduct and Promise at our annual Commissioner Conference. Cycling was the focus of oui outdoor offer during the Spring and we teamed LJP with British Cycling to see members beginning their cycling experience lo the more able selling out around Cannock Chase. We are looking forward lo other such collaborations and our showcase county camp, Unity 2026. We thank all our volunteers who enable events such as the County Show, Vice Piesident Tea, elc lo lake place. This would just not happen wilhoLJt them gelling involved. The archives have become a showpiece thanks lo our Archivists, Penny Williams, Rena Wilshaw and their team of helpers, with uni15 visiting Hixon and borrowing the archive boxes foi unil meetings. Annual Review The annual rèview was held in December 2024 and was well attended. 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 2nd this has resulted in more awards being presented. The Annual Presentation for Adults awards al Sandon Hall was held on 7th July 2024. 11 provided the opportunity lo show how much we value our leaders and supporter5 and celebrate service awards for those who have given 20+ years of servi¢e. In addition, 4 Giilguiding Staffordshire Awards and 4 Girlguiding Good Service Brooches were presented. Trefoil Guild The Staffordshire Trefoil Guild, former and present members of Girlguiding of all ages, is a successful organisalion with over 350 members who are keen lo provide support and assistance for many Guiding activities. Many members of the Trefoil Guild assist with the county's events and we are most grateful for thi5 support.
staffordshire County Guide Association Reference and administrative details of the charity For the year ended 5 April 2025 Achievements and Performance continued Resources The County Headquarters is an excellent multi-purpose building used for a variety of activities including trainings. meeting5, residential events and the administration of the county. The committee continues lo oversèe the maintenance and finances of Owls Nest and Chantry House, properties belonging lo Girlguiding Staffordshire and Girlguiding Wesl Mercia at Beaudesert Campsite. Girlguiding Midland Reglon Nine members were presented with the Regional Chief Commissioner Award in March 2025. The County Commissioners allended Regional Exe¢ulive Meetings and Team Leads have represènted the county at numerous events ancl trainings. Financial Review Princi al Fundin Source The principal funding source continues to be the county share of the annual subscription Investment Polic The Iruslees 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 lo review the portfolio Reserves Polic The Iruslees have strived lo maintain free reserves in unrestricted funds al a level which equates to approximately trNelve months unreslricled expenditure. This policy would provide sufficient funds lo ensure the continuation ol the charitable activities for al least that period. The balance of free reserves al the year-end, being unrestricted reserves not designated or invested in fixed assets, al the balance sheet date was £667,191. The trustees are confident that this amount together with the income fiom planned events will be sufficient to enable all of the charitable activities to continue for al least the period of twelve months. Volunteers Girlguiding Slaffordshire is essentially run by volunteers. With the exception of the work carried out by five parl lime employees of the charity, all activities are carried out on a voluntary basis. The fi'nancia slalemenls sel out the results for the year bul do not reflect the considerable and vital support given by all Gonnecled with Girlguiding across Slaffordshire. Future Strategy Looking lo the coming year, we continue to use a blended approach of face lo face and virtual meetings bolh to train our volunteers, and for many of our volunteer meeting5. Our International offering continues, with the next trips going OLJI in 2027 when girls will be travelling to Norw2y, Scotland and Mexico. 2026 will see a break in travel as we hold our International Guide Camp, Unity 2026. Bookings are encouraging and we have international visitors joining us. Thè county strategy will Gonlinue lo follow the theme of the National Plan, which allows us lo offer a full and varied programme of activities and events, lo current and new members, in a safe, supportive environment for all.
Staffordshire County Guide Association Reference and administrative details of the charity For the year ended 5 April 2025 statement of Trustees, Responsibilities Charity Law requires the trustees lo prepare financial slalemenls for each financial year which give a true and fair view of the stale of affairs of the charity and ils financial activities for that period. In prepa1?9 those financial statements, the Iruslees are required to.. select suitable accounting policies and then appty them consislentty make judgements and estimates that are reasonable and prudent state whether applicable accounting standards and statements ol recommended practice have been followed, subje¢l lo any departures disclosed and explained sn the finan¢ial statements and prepare the financial slalemenls on the going concern basis unless il in inappropriate lo presume that the charity will continue in operational existence The trustees are responsible for keeping proper accounb.ng records which dI10$e with reasonable accuracy at any lime the fi'nancial position of the charity and enable them to ensure that the financial statements cornply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Independent Examlner The trustees inland lo ask BK Plus Ltd Chartered Certrfied A¢¢ountants to undertake the independent examillalion of the Charity in the following year. Approval This report was approved by the Ituslees on the date shown below and signed on thelr behalf by.. County Commissioner Dated.. 2ti zs.
Report of the Independent Examiner to the Trustees of Staffordshire County Guide Association report lo the trustees on my examination of the accounts of Staffordshire County Guide Association Ithe Trust) for the year ended 5 April 2025, which are set out on pages 1110 24. Responsibilities and basis of report As the charity Iruslees of the Trust you are responsible for the preparation of the accounts in accord8nce with the requirements of the Charities Act 20111'the 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 examiner's statement Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l a member of The Association of Chartered Certified Accountants, which is one of the listed bodies I have completed my examination. l confirm that no material matters have come to my attention in Connection with the examination gTriing me cause to believe that in any material respect.. 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act., or 2. the account5 do not accord with IhDse records., or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as parl of an indepèndent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper undetstanding of the accounts lo be reached. Signed.. Dated . Mr K R Salt FCCA Independent Examiner BK Plus Lirniled Chartered Certified Accountants Adventure Place Hanley Stoke on Trent Slaffordshire STI 3AF 10
Staffordshire County Guide Association statement of Financial Activities for the year ended 5 April 2025 Unrestricted Restricted Fund5 Funds 2025 TOTAL 2024 TOTAL Notes Income Donations, grants and legacies Other trading activities Investments 72,94g 19,185 13,743 72,949 19,185 13,743 59,914 18,370 12,755 Charitable activities Event receipts and collections Other income 184,733 184,733 81,097 5,501 5,501 30,215 Total incom& 296,111 296,111 202,351 Expenditure Expenditure on raising fund8 Fundraising trading.. cost of goods sold and other costs Investment management fees Charitable activities Grants payable Event costs General guiding costs Other costs 8,376 2,721 8,376 2.721 6,729 1,882 2,000 185,024 94,854 5.219 2,000 185,024 95,077 180 79,354 89,830 5,912 223 10 5,219 Total &xpenditure Nel income f&xpendilure) befor transfers 298,194 223 298,417 183,887 12,0831 12231 12,3061 18,464 Transfers Gross transfer bebNeen funds 18 N8t income (expenditure) and net movement funds b&fore gain and losses 12,0831 12231 12,3061 18.464 Net gains Ilossesl on investments 6,260 6,260 24,043 N&t movement in funds Reconciliation of Funds Total funds brought forward 4,177 12231 3,954 826,266 21,878 848,144 805.637 Tol81 funds carried fomard 830,443 21,655 852.098 848,144 All incoming resources and resources expended derive from continuing activities. The notes on pages 14 10 24 form parl of these accounts
staffordshire County Guide Association Balance Sheet as at 5 April 2025 2025 2024 Notes Fixed assets Tangible assets Investments 14 15 127,553 385,725 131,015 358,557 Total fAxed assets 513,278 489,572 Current assets Stocks Debtors Cash al bank and in hand 14,323 145,893 249,842 10,602 170,635 334,245 16 Total current assets 410,058 515,482 Liabilities Creditors.. amounts falling due within one year 17 71.238 156,910 Nel cuff&nt assets 338,820 358,572 Total assets Igss current liabilities (being nel assets) 852.098 848,144 The funds of the charity: Restricted funds 18 21,655 21,878 Unrestricted income funds.. Designated funds General funds 35,699 794,744 41,241 785,025 Tot&1 unrestricted funds 830,443 826,266 To121 charity funds 852,098 848,144 The financial statemènts were approvod by the trustees and signèd on their behalf by- T Chamberlain County Commissioner Daled......... 12
staffordshire County Guide Association statement of Cashflows as at 5 April 2025 2025 2024 Notes Net Cash used in operating 22 171,3371 {1,592 Cash flows from investing Interest and dividends Purchase of furniture and equipment Purchase of new investments Proceeds from sale of fixed assets Proceeds from sale of investments 13,743 12,755 15,9011 180,3821 13,0011 142,4141 25,000 59,473 44,070 Net cash provided by investing 113,0671 36,410 Cash flows from financing Repayment of borrowing Cash inflow from new borrowings Net cash provided by financing Change in cash and cash 184,4041 34,818 Cash and cash equivalent brought forward 334,245 299,427 Cash alld cash equivalents carried forward 249,841 334,245 13
staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2025 Accounting policies The following accounting policies have been applied Gonsislenlly in dealing with items which are Considered material in relation lo the charity's financial statemènts. Basis of preparètion of accounts The accounts (financial slalemenlsl have been prepared under the historical cost Gonvenlion with items recognised al c05t or transaction value unless otherwise slated in the relevant noltrlsl lo these accounts. The financial 51alemenls have been prepared in aGGordance with the Statement of Re¢ommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Repoilirig Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and the FinanGial Reporting Standard applicable in the United Kingdorn and Republic of Ireland IFRS 1021 and the Charities Act 2011. The association constitutes 8 public benefit enlily as defined by FRS 102. The trustees consider that there are no material Ljncerlainlies about the Trust's ability to Gonlinue as a going concern. Income Income is recognis&(f in the period in which the charity is enlilled lo receipt and the amount can be measured with reasonable certainly. Donated equipment is inGluded al the value lo the charity where this can be quanlilied and a third party is bearing the cost. Grants are recognised when received. Receipts for events in future periods are deferred to the period of the event. No amounts are included in the financial slalemenls for services donated by volunteers. Expenditure All expenditure is a¢¢ounled for on an a¢¢ruals basis and has been classified under headings that aggregate all costs that relate to the category. Fund raising costs are direct costs in¢urred in the purchase of goods for resal$ together with related expenses. Training and travel grant requests are received from Leaders lo assist with the ¢osl of approved camp and international events. The iequesl is considered by the Iruslees and if su¢cessful a grant will be made lo the individual Leader on the basis Df County Tiip$ 30 % DI cost for each leader . Region Trips 30Yo lor leaders and 1001. for gids. Private Trips with no service £500. Private Trips with service element £1,000. Costs previously analysed as support costs being those costs incurred directly in support of charitable expenditure ol the charity have been included as general guiding costs within the summary of ¢osls of charitable a¢livilies. other costs represent cost associated with CDnslilulional and staluloFy reqLJiremenls of the charity. Accounting policies continLEed Restricted funds ReslriGled funds are lo be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is identified lo the fund, together with a fair allocation of management and support costs. Unrestricted fund5 Unreslricled funds are donations and other income ieceived or generated for the objects of the oharily wilhoul a fuilher speGified purpose and are available as general funds. 14
staffordshire County Guidè Association Notes to the Financial Statements for the year ended 5 April 2025 Designated funds Designated funds are unreslricled funds earmarked by the Iruslees for particular purposes. Fixed assets and depreciation Fixed assets over the value of £250 are capilalised al Gosl, Depreciation is provided by the charity lo write off the cost of tangible fixed as5els over their eslimaled useful economic lives as follows.. Freehold land Freehold buildings 50 years slraighl line and 10°/o per annum slraighl line 20Q/o per annum reducing balance and 20 /0 per annum slraighl line Fixtures and fillings Investments Listed investments are slated al valuation gains or losses arising from disposals of fixed asset nveslmenls and movement in valuation are Irea16d Is part of the result for the year and included in the Statement of Financial Activities. Unlisted investments are slated al oost. stocks Purchased stocks are valued al the lower of cost or nel realisable value 3flèr making due allowance for any obsolete or slow-moving items. Finance and oparating leases Rentals applicable to operating leases are charged lo the Statement of Financial Activities over the period that they are inGLJrred. Donations, grants and legacies Unrestricted Restricted 2025 2024 County share Df subscription Miscellaneous subs Miscellaneous donations Grants 70,837 363 1,749 70,837 363 1.749 57,079 113 1,947 775 72,949 72,949 59,914 Investments Unrestricted Restricted 202S 2024 Listed investments Dividends Cash investments and selllemenls pending Bank interest 12,475 12,475 12,476 1,268 1,268 279 13,743 13,743 12,755
Staffordshire County Guide Association Notes to the Financial Statoments for the year ended 5 April 2025 Other trading activities Unrestricted Restricted 2025 2024 Trading income Sales ol badges & county goods Rental income - Beaudeserl LÈllings income Total incoming resources 12,510 3,215 3,460 19.185 12,510 3,215 3,460 19,185 14,240 1,839 2,291 18,370 Trading expenditure Purchase of badges & Gounty goods MiscellaneoLlS fund raising costs Total outgoing rèsources 8,356 20 8,376 8,356 20 8,376 6,709 20 6,729 Net fund raising income 10,809 10,809 11,641 Charitable activities Event receipts and collections Unrestricted Restricted 2025 2024 Training re¢eipls County guiding events Miscellaneous èvents Manor Park Steam & Dream International guiding Essex 2024 Switzerland 2025 Disney 2024 Iceland 2023 Scotland 2023 Fundraised elernenl of income in respect of cancelled trips due to COVID pandemic Unity 2022 2,597 2,597 3.254 3,365 4,054 35,171 3,365 4,054 35,171 18,127 11,480 41,224 86,842 11,480 41,224 86,842 45,416 14,094 196 10 184,733 184,733 81,097 Continued 16
staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2025 Incoming resources from charitable activities continued Event recèipts and collèctions Amounts received Icir future guiding events are not includèd bul are carried forward as received in advance and included in creditors (Note 171. Al the balance sheet dale, the details of the amounts carried forward was as follDWS.' 2025 2024 CDunly guiding events.. Miscellaneous events International guiding events.. India 2025 Ireland 2025 Essex 2024 SwilzerSand 2025 Disney 2024 48,356 15,363 17,178 7,918 10,625 86,842 63,719 122,563 other in¢ome Unrestricted Restricted 2025 2024 Copeland Cotlage - salary recharge Sale of Land Sundry receipts 5,501 5,501 5,200 25,000 15 5,501 5,501 Charitable expenditure Grants payable Unrestricted Restricted 2025 2024 Training and travel grants INel of refunds) 2,000 2,000 180 2,000 2,000 180 Training and travel grant requests are received from Leaders lo assist with the cost of approved camp and international tvenls. The request is considered by the Iruslees and if successful a grant will be made lo the Individual Leader on the basis of "_ County Trips - 30°h of cost for each leader. Region Trips - 30010 for leaders and 1 00/0 for girls. Private Trips Wlth no service £500. Private Trips With service element £1,000. 17
staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2025 Event Gosts Unrestricted Restricted 2025 2024 Trainin¥ expenses 8,614 8,614 6,368 County guiding events.. Miseellaneous events Manor Park Steam & Dream International guiding events.. Essex 2024 Switzerland 2025 Disney 2024 Norway - Roverway costs Unity Iceland 2023 Scotland 2023 International guiding events unrecovered costs due lo COVID cancellation Cayman 2020 8,543 3.410 29,116 8,543 3,410 29,116 11,239 9,790 40,516 81,285 3,050 9,790 40,516 81,285 3,050 389 47,715 13,361 282 International expenses 700 700 185,024 185,024 79,354 Amounls of expenditure for future guiding events are not included above bul are carried forward and in¢luded in prepayments (Note 161. Al the balance sheet dale the details of the 8mounls Garried forward was as foSlows'. 2025 2024 County guiding events.. Steam & Dream 3,278 International guiding events,. India 2025 Ireland 2025 Essex 2024 Switzerland 2025 Disney 2024 Norway- RovepNay 49,414 6,787 5,216 3,222 8,539 73,150 3,050 56,201 96,455
Staffordshire County Guide Association Notes to the Financial Statements for Ihe year ended 5 April 2025 General guiding e05ts Unrestricted Restricted 2025 2024 Guide Association subscriptions Expenses claimèd Grants paid lo Gommissioners Wage costs Printing, slalionery and postage Lesse of equipment Insurance Heal, light and water Cleaning expenses Repairs and rnainlenance Telephone chaiges Donations and presentations Legal and professional AGcounlancy Computer Running costs F£ebranding costs Depreciation 424 3,909 765 53.824 3,024 1,422 2,051 6,494 2.737 3,940 608 fj,457 984 822 3,030 424 3.909 765 53,824 3,247 1,422 2,051 6,494 2,737 3,940 608 1,457 984 822 3,030 1,089 1,917 720 50,480 1,190 852 1.570 6,473 3,141 9,868 1.691 193 376 223 1.168 9,102 9,363 9,363 94,854 223 95,077 89,830 10 Other costs Unrestricted Restricted 2025 2024 Annual report and AGM costs Independent examiners fees Ballk charges Sundry expenses 392 3,402 304 392 3,402 304 1,121 233 3.142 347 2,190 5,219 5,219 5,912 11 Net gains Ilossesl on investments Unrestricted Restricted 2025 2024 Unrealised inveslmelll gainslllossesl per note 15 Realised inveslrnenl gainslllossesl 5,440 5,440 23,733 820 820 310 12 Net resources 2025 2024 This Is slated after chsrging.. Independent examiners lees Depreciation and othei amounts wrillen oll tangible fixed assets.. Owned by the charity Operating leases Hire of plant and machinery 3.402 3.142 9,363 9,102 1,422 852 19
Staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2025 13 Employees and staff costs The average weekly numbei of staff employed by the Gharily during the ye8r, analysed by category, was as follows.. 2025 2024 Adminislralion - (Part limel The aggregate payroll costs of the above was.. 2025 2024 Wages and salaries Pension contributions defined contribution scheme Social security costs 53,232 592 49,902 578 53,824 50,480 No employee earned more than £60,000 per annum. 12024.. None). No remunttralion was paid lo the Iruslees during the year12024.. Nill. Grants and expenses paid lo the trustees during the year 2025 2024 Grants of £45 each were paid lo 17 Division Commissioners during the year12024.. 161. The Division Commissioners are li51ed on page 1. Reimbursement of out of pocket expenses together with Iravelling expenses were paid lo 7 Iruslees during the year 12024.. 31. 765 720 3,909 1,917 14 Tangible fixed assets Freehold land and buildings Fixtures and fittings Total Cost Al 6 April 2024 Additions Disp052ls 262,216 86,113 5,901 348,329 5,901 Al 5 April 2025 262,216 92,014 354,230 Depreciation Al 6 April 2024 Charge for the Year On Disposals 137,818 5,548 79,496 3,815 217,314 9,363 Al 5 April 2025 143,366 83,311 226,677 Net book value Al 5 April 2025 118,850 8,703 127,553 At 8 April 2024 No depreciation has been charged on land al a cost of £10,000 included above. The fixed assets above do not include a County Diamond Trefoil Brooch that was gifted lo Slaflordshire County Guide Association previously. The brooch is currently insured for £3,500. 124,398 6,617 131,015 20
staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2025 15 Fixed asset investments - listed investments 2025 2024 Valuation.. Al 6 April 2024 Additions Disposals 358,557 80,382 158,6571 380,282 5,443 336,170 42,414 143,7601 334,824 23,733 (Dècrease) I Increase in market value Al 5 April 2025 385,725 358,557 2025 2024 The cost value at the balance sheet dale of listed investments was 238,163 269,566 2025 2024 The investments are held lo provide a return on investments for the charity. The amounts of dividends re¢eived during the year amounted lo 12,475 12,476 2025 2024 The analysis of stocks and shares held are as follows.. Companies within thè UK Companies outside the UK 180,294 205,431 154,466 204,091 Total ol valuation 385,725 358,557 Holdings of stocks and shares are In a wide variety of ¢ompanies, none of which are Gonsidered lo be material in ¢onlexl of the investment portlo1io. 16 Debtors: amounts falling due within one year 2025 2024 Trade debtors Other debtors Prepayments and accrued income 83,323 62,570 68,343 102,292 145,893 170,635 17 Creditors= amounts falling due within one year 2025 2024 Trade creditors Accruals and deferred income 1,048 70,190 2,217 154,693 71,238 156,910 21
Staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2025 18 Funds Incoming resources & gains Outgoing resources At 6 April 2024 Transfer of funds At 5 Aprll 2025 & losses Restricted.. Inlerllalional Event Fund Archive Grant 21,578 300 21,578 77 12231 21,878 12231 Designated". Developrnenl fund Barbara Walerhouse legacy Firepil Fundraising Fund 39,301 140 1.800 15,4021 33,899 1140) 1,800 41,241 General funds 785,025 5,402 302,371 1298,0541 794,744 848,144 5,402 302,371 298,417 852.098 International Event Fund This fund represents the amount of fundraising incotne that was raised lo support trips that unfortunately had lo be cancelled due to the COVID pandemic. The fund is to be used lo SUPPDrl future international trips. Development fund Funds have been designated by the trustees lo the development fund for the ongoing mainlenan¢e and possible refurbishment and alteration lo the County Headquailers building. Barbara Waterhouse legacy Funds have been designated by the Iruslees lo provide a sealing area in the garden al our Headquarters. The fund was closed in the year. Firepit Fundraising Fund Fullds have been designated by the Iruslees lo provide STEM (science, technology, engineering, and maths} activities for soniors. 22
Staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2025 Unrestricted Restricted funds funds Total funds 19 Analysis of net assets bètween funds Fund balances as at 5 April 2025 are represented by.. Tangible fixed assets Current asse15 Creditors.. amounts falling due within one year 513,278 388,403 513.278 410,058 21,655 171,2381 171,2381 Total nèt assets 830,443 21,655 852,098 20 Commitments There were no commitments for ¢apital expenditure al the year end The lolal lulur& minimum lease payments under non- cancellable operating leases are payable as follows 2025 2024 Within one year After one year bul within five years 841 841 2a Connected Charities The Guide Association staffordshire County Guide Association is a rnetnbèr of The Guide Assooialion Icharily Number.. 306016117-19 Buckingham Palace Road, London SW1 W OPT. Material transactions with The Guide Association during the year were.. 2025 2024 Membership subscriptions Badges purchased Other goods purchased 424 8,356 1,089 6,709 8,780 7,798 CoLJnly sharè of membership subscriptions receivable 70,837 57,079 Balances oulslallding al the year end and included in Gredilors Balan¢&s oulslanding al the year end and inc5uded in other debtors 984 708 23
staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2025 Connected charities note continued The Beaudesert Park Camp Site Slaflordshire County Guide Association has a non controlling interest in the camp site properly and assets al The Beaudeserl Park Camp Sile. The property and assets 3re managed by The Beaudeserl Sile Management Committee. Accounts are prepared separately by the Management Committee and the transactions and results are not included in the accounts of Slaflordshire County Guide Association. Slaflordshire County Guide Association is entitled lo a hall share of the rent collected, llel of costs, for land that is let al the Beaudeserl Park Camp Sile. The half share lor the Gurrenl year is £3,215. The amount due from The Beaudesert Sile Management Commillee al the balance sheet dale was £13.69712024: £10,482). 22 Reconciliation of net movement in funds to net cash flow from operating activities 2025 2024 Nel movement in funds Add baok depreciation charge Deduct gains l add back losses on sale of assets Deduct interest and dividend income shown on investing activities Deduct gains l add back losses Dn investments Decrease lincreasel in stock Decrease lincrea5el debtors ncrease Idecreasel in Gredilors Net cash used in operating activities 3,954 9.363 42,507 9,102 125,0001 112,7551 124,0431 11,6401 194,6131 104,850 11,592 113,7431 16,2601 13,7211 24,742 185,672 71,337 24