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 prepa￿1?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 dI￿10$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