REGISTERED CHARITY NUMBER: 524565
Ended 31 Decem
n Birniin
Lcwis Stnith & Co.
Chartered C¢rtifiedA¢¢ountants
The Old Do¢toVs House
74 Grang¢Road
Dudley
West Midlands
DYI 2AW

Contents of the FiDanGial Stst¢tn¢Dts
for the Year Endcd 31 Dccem
20
Pa8e
Refer￿ and AdmiDistrativ¢ D¢tail$
i to 2
Report of the Thjste
lodeptndent Examinetrs Rq)ort
Statementof Financial Activitie5
Balance Shcct
Note5 to tbe FioèTL¢ia] Stat¢meDts
8 to 16
Detailed stat￿l¢￿t of Fioan¢ial Attiviti¢s
17 to 18

ociation B.
Reference and Admini5trdtive Detaijs
rthe Year Bnded 31 December 202
TRUSTEES
A McGiFknI
R Clarke {resigDed 27.124)
GHunt
M J Wathin5
R L Wi]kcs (r¢sigDed 16.2.24)
S A Mi1¢5
AMLJones
S A St¢wart
Z C P3Tk¢r
S Wal(Sron
L D Bateman
E K¢dwards (resi8ned 31.7a3)
J E Price
H C Me8ahey (resi￿￿ 31.8.23)
L K Alexander
C H Groom
C H Conag
A E Adkins
S C Smith (appointsd 1.9.23)
A Crathorne {4PPOillt¢d 4.10.23)
L A Fowl¢r lapFK)iDt¢d 16.2.24)
PRINCIPAL ADDRESS
Trcfoil Hous¢
2 Ellis Street
Bim)ingh2
WestMidland8
BI IHL
REGISTERED CHARITYNUMBER 524565
Lewis Sn)itb & Co.
Chart¢r¢d Certified AceouDta5Jts
The OldDoctofs House
74 Grattge Road
Dudl¢y
West Midlan
DYI 2AW
Lloyds Bank PLC
Colmore Row
Birmingiia
Wesl Midlallds
BXI ILT
Pagc I

Ref¢rcnc¢ aD
tr tive Det2ils
Smith & Williarnson
3nl Floor
9 Coimore Row
B3 2BY
Pa8¢2

ort of the Trustees
forthe Year Ended 31
The tru5tr¢5 present their report with the fittattcial statements of th¢ Cbarity for the year end￿ 31 Dx¢mber 2023. The
trusteES havc adopted th¢ provisions of Accounting and Reporting by Charities.. Statement of R¢w))rn￿ded Practice
applicable to ¢haTiti¢S pr¢p*ing their accouDts irl aeeordallce with the Fijjancial ReFortiDg StaTLdord App]icAble in the UK
aTkd K¢publiG of IrelAud (FRS 102) (¢ff¢¢tive l January 2019).
Th¢ Guid¢ A$$o¢iatiott Bimiingbam is a re8iStered clwity. tNTnb¢r 524565, and is con5titutedunder a Trust deed.
Th¢ TM*es pr¢s¢nt th¢ir annual report together with th¢ f¥Jwcial statements of The Guide Association Binnillgham for th¢
year l Jsnuary 2022 to 31 December 2023. They bav¢ adopted the provision5 of AGwunttil8 and Kcporting by Clwilies..
Statement of RecotDmended Practice app]iGable to ¢harities prepariDg their ac¢ounts in accordance with the Finan¢ia]
Re￿rting Standard applicablc in thc UKalld REpublic of Iye]and{FRS 102) (¢ff¢¢tive l January20191.
Birmingham Gw'de Association (known as Girlguidin8 Birningh2tnl is P8rt of GirIg￿.dm& the I￿lIng Gharity for girls attd
youllg wolljell in tb¢ UK. 11 adtllilli5ta5 guiding in the City of BirniingbaTn. It is governed by a CouDty Ex¢¢utiv¢ Cothmittee
of 16 th￿tees, all of whom voluDtr¢T4 with one Tr￿stee from eadl of th¢ Twelve Divisions. the County COt)uni￿19n¢r,
Assists￿t County CoTnilli$5ioD¢r. Covnty TTwurer and thc Prop¢rry Manag¢r, a full list of Tntstees is given in thi5 reporL
The Cowjty Conunissioner is apFointed by the MidlatM15 Region Clkief Cotnmissioner for a temi of 5 years. The curreDt
County Co]wnissiotser was appoitited on l October 2022.. All other ]netnbers of the ExecutsY¢ Committee are appointcd by
tb¢ ¢ouuiy ¢ommissii)ner. Orgatiis2tion21 slnjciurc As per th¢ Gollstikntion of the charity, the Executive Committce DMDagcs
th¢ Ls$ociation affair$ with the Executivc making key operational decisions. Once decisiotts are made the county
comnjissioner is responsible for disseminaliDg infornjation to stsff attd ensuting that d￿1$10)]$ Jjllde by the Execu¢1￿ aTe
implemented.
Giriguiding BirniiDgbam's mission i5 to cmw¢r wls to find and usc their voice - inspirin8 them to dtscover the besi i
th¢M￿1V¢s and to make a positivc difftr¢n¢¢ in thcjr conJmuDity. ID serring obje¢tiv¢s and plaDniTLg fot activiti￿, the
Tru8tee5 have given due considerntion to gen¢ra] guidance pub]i5hed by th¢ a)atity COJ)ll￿51on rclating ￿ pllb]ic benefi4
including the guidanc¢'Public benefii: running 2 ehanty (PB2)'.
aim is to Pttsvidc an ¢twiwmneJrt wh¢re 8irls 8row in confid¢tsc¢ by develop]ng fiiendships ond skills, flnding their
voi¢¢ and Gha]lenging th¢ms¢lves in a supportive comrnuDity. To a¢hieve thi4 fjirlguiding Bimiingb2m wants to an
impo¢ton th¢ gitls it Suppo￿ alld for th¢ volunteer5, Out collunulliti¢s attd for society as a whol¢.
W¢ want girls attd youttg wo]nen to be free to be themselves bave JI￿e confidence in themxlv¢s. We wallt member5 to
¢ar¢ atsd mak¢ a p)sillv¢ th"fference to otber8 and the world around us. We want volunteers to ¢intx)wer girls atld for
volunteers to use their time and talents to empowtt the nexi generation of wornen. We want to inspire change and use our
ijJflu¢n￿ as Girlgwdin8 w remove balriets so ￿[15 alld wouwi can thrive.
All gtr]s 2re welcomc. Our Icadcrs rull Rainbows Ixk7 years), B￿W￿leS (7-10 years). Guides (10-14 Ye￿5) and Rallgos
(14-18 years) and Inspire (18-301.
Specia] events were held at UDIL DistricL Divi5ioD and Couttty level, we encouraged Tn¢mbers to take part in 5arg¢
T¢gioJJa] alld national ev¢nts ineluding 8clection for iDt¢rnatiortal tsips Djn by Girlguiding alldThe sCo￿t kn(Kiation.
W¢ have had an increase ia girl number but our volunteers hav¢ remained statio Re¢tuitt))eDt and retention 1$ TLOW priority.
to do thi$ we need to continue promoting a positive image in the 14xal rnedia lo encour4g¢ ]Tr)ore adult volunteers to join us to
ljelp cope with OUT incre48ing nunther of girl and euquities. We havc opened units ID more deprived arca5 of the Gity. In
addition thjslees recogDi8e that all members Wo￿llg with young people could attract risk atsd ar¢ therefore DBS chccked in
]in¢ with Girlgwditi8 PDb"cy.
Pag¢ 3

Our adult voluttieers have to under80 mandatory traiTJing inrluditig $afeguaTding and first 8id ￿ well &$ other traiDiDg5 to
Support the GirIg￿dIng progrdmme for each 5e¢tion. #nd Luntiing the unit. We ulld¢rtwk som¢ ¢oDsuJtation on the trailli
tbat they wanted which inch]de the followiDg finollG¢, publicity, 8TOWth and retentiots alld also a rdnge of Gr¢ativ¢ and
outdoor actiMtie8. We have introduced Ici5ur¢ a¢tivities for our volunt¢¢r5 to support wcllb¢iDg. Tru5tecs and
CODrnissioncr5 are 5UPPOrted to out their role$ effectively and efficiently. ConLmiSSiOller have a comrnissioner menior
to help thcm with i55ue5 that arisc. Participalion in regional and nalional trailling op&￿V￿tte¥ are encourdgc
W¢ r¢¢ogThise our volwxteers through a tatt8e of long Service aw9￿$ for 3-6&F yeaTS and County COTt￿]S$l0￿tr thatsk you
badg¢5. Volunte¢ts and staff at¢ TW]￿ted by their peets for a County award which 15 gtvetl for ¢xtraordinary savice. We
lloillinat￿ 3 ex¢eptiollal leaders for the Re&on C￿'¢f Conlllli55ion¢T'$ awaTd &ttd also give out a uujnlxr of Local Hero
awards to both gir]s and adults.
Our bi88est cballen8e however h&$ continued to ¢￿tre atound our new headquart¢rs whicb we moved iDto in April 2023.
There have been continual Snag￿ng and oth¢r is5u¢$ to opeo LD 2023 and ¢llsurittg that li 1$ frt for PUTP05C for 21st
century Guidmg.
The Bogrd of Tn]stees th8Dks every volunt¢er for all they do giving their titlle getxerously. sharing their sbill& ¢xp¢ri¢tsce attd
enthusiasm aud providing girls with amazng opporthities to develop and thriv¢. Cre4tin8 exceptiona] cxp¢ri¢n¢¢s for girls,
creatmg mCllJOT]￿ to last a lifGtitnG..
FINANCIAL RIVIEW
Investmellt
FiKed as5¢¢ iDv¢stm¢nts ate a fom) of f￿￿Cial IDsth￿¢llt and initially rccogni5ed at their trousactii)n cost aDd
subsequently mra$ur¢ at fait value at the balance sheet date. unless th¢ value cannon be measure reliably tn which case it is
th¢asure at tost le$s impairmtht. Invesknent ga]ns and Itsss￿ wheth¢r rea]ised ￿ unrealsi¢( are Combi￿ed and presented a5
(Loss¢s) on inveStn￿)ts, in the Statement of Financial A¢tivities.
Golng ¢oncerD
The fJJJat)cial statements have been prepared on thc goiTJg cottcern b&¥is &8 the trustees believ¢ that no n)ateTial uncertainti¢S
exist. The tn￿e5 have con5ideroJ the level of fi￿d$ 2nd the expected l¢v¢l of in¢ome attd expenditure for 12 Jnonths
fwm authroisjng thes¢ financial ststements. Th¢ budg¢t¢d it￿orne and eXp￿dI(￿re is $ufficiettt wkth the levcl of r￿SEVe￿ for
the charity to bc able to continue as a gomg ¢tsn¢¢rts.
srRUCTURE, GOVERNANCE AND MANAGEMEE4T
Governing document
The cknity is controlled by its governing dcwrrL¢n( a deed of trust and con5titut¢s 40 utiincorporated cbarity.
13
Approvcdby ordcrof the board of tru5teC5 On................................ .........
and sigo&lon its behalf by..
JE Tric¢- Tru5*¢
Page4

ociation B.
Independent examiiier'5 report to thetruste¢s Of The Gllide A550elatlon Blrmlnghsm
I rcport to thc charity trustee5 on my wm1￿mOn of the accounts of Th¢ GuM4e Association Bimungbarn {thc Trust) for
y¢arended 31 December 2023.
Responsibilitie5 Ylnd b￿15 of report
As the cbarity tr15tecs of the Trust you ate reS￿￿sible for the preparatiorl of the a¢¢ounts in accordance with th¢
reqU￿￿ts ofthe Ch&ities Act 2011 Cth¢Act?.
l Tq)Ort in r¢5P¢Gt of my ¢Kamioauon of the TNst's accounts carried out ￿der Sectioll 145 of the Act and in ¢arryitig out my
examillation I h74V¢ followed all applicabl¢Directions giv¢n by the Charity Commission utsder Section 145{5}(b) of the Act.
Independent examlner'$ $tstem¢nt
I hav¢ COTnpleted my examination. I confirm that ￿ matrrial matter5 bave com¢ to my atteDtion in connection with the
examiDatioD givitig Jne cause to beh.eve that any mat￿181 respect..
ac￿U￿tingTe¢oTdS were not kept in respect of th¢ Tnth &$ requiredby S¢¢tion 130 of the AGt' or
the accounts do notaccord withth05¢ ￿cords", or
the accounts do not comply with the app]l￿ble requiremellts wn¢¢rnin8 the fonn and ctsnt¢nt of accounts Set ¢Jut in
the chariti￿ {Account5 Rworts) Regulations 2008 other thon atty requirement that tbe ?￿OUnts gtve a tru¢ and
fairview wbicb 15 not a matt¢rco]tsid¢r¢d &5 partof an indepelldent ¢xamiDtho
I have no concerns and have eom¢ a¢ross no other matter5 in Con]￿tiOn with the vAarnination to whicb attention slLOU]d be
draHryL in thisreport ill OTd¢r to ellable a proper under5tandsng of the ac£ourt8 tobe￿acbCd.
Craig Beale (ACCA)
Lewis Smitb & Co.
Chartered Ccrtified A¢¢ountsnts
The Old Doctofs House
74 Grange Road
Dudley
West Midlands
DYI 2AW
Page 5

l DetenJber2023
31.12.23
Unr¢strict¢d
31.12.22
Total
fiJnd5
INCOME Af4D ENDOWMKNTS FROM
Donations aDd legacies
56,423
60,505
Other trading activitie5
lavestsnent illCOllLe
88,659
9,760
95.912
8,722
Total
154,842
165.139
EXPENDITURE ON
Raising fund5
1,781
1,730
Charlt4ble 4clI￿e$
Cknttabl¢ Adiviti&s
110.874
38,996
138,882
93,597
Total
251.537
134,323
Net gai)￿{10sSCSl OD inve5tm¢nts
538,75J
146.194)
NET ￿ComE/(EXPENDITuRE)
442,056
(15,378)
RECONCLLIATION OF Fuf4DS
Total fund5 brought forward
782.663
798,041
1224,719
782,663
Th¢notes form partof these statements
Page 6

l DecetJ]ber 2023
31.1123
UZIr￿triCted
fi¥nds
31.1122
Total
Notes
FIXED
Tangible assets
InYes(TneDts
52,650
280.1￿6
151,045
264,028
332,656
415.073
CURRENT ASSETS
13,721
160,534
734,364
16,315
6.360
350,141
Debtor5
Ca5b at batsk and iti halld
io
908,619
372,816
CREDrroRS
Amounts falling due within oneyear
(16,556)
{5226)
iyrr ctJRRENT ASSETS
892.063
367,590
TOTAL ASSETS LE&S CURRENT
LL%BllJTIES
1,224,719
782.663
NET ASSETS
1,224.719
782,663
FUNDS
Uor&strieted fiJDth
13
1.224,719
782.663
TOTAL FUTr4DS
1,224.719
782,663
The financial ststements were approved by th¢ Board of Tr￿￿teeS and authoii*l for issue on ...... . . .
andwere 5i&)ed on its behalf by..
Tr￿stee
Th¢ note8 fornipartof these financial stateme
Pagc 7

Tr Guid
l Decem
er 2023
ACCOUNTING POLICIES
Basls of prepArlng the f￿*￿(1&1 statsrnettts
Th¢ financial statements of the charity, which is a public b¢nefit entity undcr FRS 102. have been prep
a¢wrdattce with the Cbaritie5 so￿ (FRS 1021 'Accounting atsd Reporting by Charities.. Statement of
Rttommended Practice applicable tt> chatities preparing th¢ir a¢¢ounts in aecordance with the Financial Reportuig
Stat)dard applicable in the UK and R¢publi¢ of ]reland (FRS 102) {eff￿tlve l Jylluary 2019),, Financial Reporting
Standard 102 'The FiDaD¢ial R¢porting Standard appbcabS¢ ￿ tbe UK and Rq)ubliG of ￿e￿and, and the Charities A¢t
2011. The financial slatetllellts bave been prq)ared uDd¢r the ￿"storical cost GottV¢ntiO￿ with the ex¢4)iion of
invcslm¢nts which aTe inrlud¢d at market vah]
Income
A]1 incoming resour￿S 3r¢ Tn¢luded in tbe Statement of Financial Activiti¢s {SoFAI whcn the ¢haTsty 1$ le8aJly
entitled to the in¢oJn¢ after ally t*rfonnan£6 cos)th'tio]w have been rn¢L th¢ amount can be measuted reiiably and it i¥
probable that the intomewill bereceivcd.
For do)]8tioJ)s to be recognised the chority will have been Dotifi¢d of the amounts and a 5dd¢rtxettt date in vnitin& If
there are conth"tioDS attaclLed to the donatiott aDd this require5 a level of perfornwJ¢e before eDtitiemeDt b¢
obtained then income is defrtrcd until those conth"tion5 fu]ly met or fulfi]ment of those conth"tioDS L5 withiTL th¢
control of the clwity and it 15 proboble that theywill be fulfille
Rents are accoullt￿ fw on a¢¢nLalsb&8is.
Dividfflmjs 3r¢ 0¢¢oUnt￿ for on a Teceipts basis. Interest is accoutlted for on an accnJa]s blsis attd includes all
amounts ¢aryJ￿ in theyear. AssrKiatedtax recoveri¢s ar¢ includedforall )mouttL8 shown as incotn¢.
Wh¢re practieable, 8sfts in kiDd donatrd foT th'stribution to the bcn¢fi¢iaTi¢S of the charity are included stock and
dotJarioJJs in the financial statements receipt. If it i5 impra¢tiubl¢ to ass￿ the fair value at receipt or if the
costs to undertake such a valuation oulwei8h any beDtfits, th¢n the fair Yalue 15 ￿cognised as a component tsf
doDations when it is distribut￿ equivalent aTnountrwogDised as cbatitable expEnditUTe.
No amount15 included iti the fjnan¢ial Statem￿￿ f¢x yo1ull￿ titn¢ in linewith SORP (FRS102).
Jncomc from trading a¢tivities indude& income emed from fillth'sing ev¢nts and tradin8 aCti￿tt¢S to raise fiJn&s
for the charity. Income is re¢¢ived in ¢xchange for sllpply]n8 8wds and 5erviees in order to rai% fvtmts atd is
r¢cogllis¢d wb¢D ¢niitl¢m¢tst bas occuned.
Expenditur¢
All expenditure is a¢¢outtted for on aD accrua]s basis aud bas been cla55ifi¢d utthr headings that oggttgate all costs
related to th¢ category. Expellditure is recogDis¢d wb¢r¢ there is a legal or constructtve ob]igatiou to mak¢ paytneots
to their paTtses, it is prob2bl¢ that the 5ettlemcnt will b¢ required and thc aTnounl of the obligation can be m¢asured
reliably. It is categorised ￿￿er the following headiugs..
Gtsvernance ¢ost are thos¢ inculred coJJtw¢ion with adllUT￿Slration of the charity and cotnpliancc with
consriwtioJal andstaMlOry requIrem￿ts.
Cost of gencAtits8 fijnds are costs incurr￿ in attracting voluntary in¢om¢ attd those incurred in trathng activities
that raise fut)ds.
ctwirable a¢itVill¢S and Governance costs ate illcu￿ed on thc chariry opeAtioL4, ir￿JUdI￿8 support costs and
¢osts i¢l8tin8 to the Bovernattce of the ctwity apportioned to cbaritable activities.
A]1 w¢nditur¢ is inclusiv¢ of irrecov¢rabl¢ VAT.
Page 8
ititiued...

Notes to the Financia] StatemetLts-
for the Year Ended
ACCOUTrITING POLICIES- colltitiued
Shares in Darrowboat
DeprcciatioD Is provided atthe following 8nnual rates in orderto wIit¢ off each &sset overits ¢st*ll￿ted us¢fvl ]if¢.
Freebold proF
Plant andmaGhin¢ry
Fixturc5 and fittings
. tt0tpr￿ryd
on reducing balancc
25Yo on rcducillg b￿?￿¢¢
The {￿ide Ass0¢2itioD Birningbam ovrns a 750/0 slwe in a I)￿rOWbOat with GirlGuiding Northamptothire. Thc
natrowboat has its own sub-cojnmittee wh2ch pT¢p¥e$ its own accounts. Thc incom¢ and expenditure of thi5
cotJ]mittee h&$ not been ineluded wrythin thcsc a¢¢ounts. The accrAllJts include only the Guide A￿latio11
Bitmin8ham siweof thc narn)wboaL
Stock
Slock are valued at the lower of c05t and re2lisable va]ue aftcr mabing due allowance for obsolets attd
slow-movill8 Stock C05t includes all direct ￿sts att appropriate prwrtion of fixed and vatiable overb¢8ds.
Tazatlon
The ch￿lty is considered to pa55 the t¢sts set wt in Para￿ph I Schedul¢ 6 of the Finance Act 2010 aTrJ thrfor¢ it
mccts the d¢fLnition of a charitablc conjpany for UK corporation purposes. Accordingly. the Charity is pote]Jtially
cxcmpt frorn tsxatioa in respect of ittome or capitsl gain5 received within categories covered by cknP￿ 3 Patt 11
of Corporation Tax Act 2010 OT Section 256 of the T&xation of Char8¢able GakDS Act 1992. to the extent that such
ITKOMO or gains are appli¢d ¢x¢lusively to charitable puw.
Fund 4CCOUDtitig
G¢n¢ra] fi￿dS uwestri¢ted fiJn& whicb are available for use at th¢ discreiion of the Trt￿re¢S iu fijrtherance of the
general obJ'¢cuv¢s of th¢ Charity andwhich have not i*en desigDated for other purposes.
Designa￿{ fill￿$ conjpiise unrestncted funds that havc b¢en set &8ide by the Trustee5 for parti¢ular pU[pr￿ts. The
im and use of each designated fi￿d 15 Set out in the notf5 to th¢ fijjancial statcmcnts.
Jnvesbnentincome, gam5 and loss&￿ are ailo¢atedto th¢ appropriate fimd.
Hlre pllrcb￿ and leaslng tommitrnent5
Rentals paid under opuatin8 lease5 are charg¢d to th¢ Ststement of Financial A¢tivitie6 on a straight line basis over
the period of the lease.
Debtors
Trade and other debtors are reco8ni5ed at th¢ sdti¢ment amouttt after any trade discount offere(L Prepayments are
valued at the amount prepaidnet of ally trade discount du
Lt•bllltles and provlsion$
Liabilities are recogtiised when there is an obligation at tbE Balance sheet datr as a r¢suit of a past evenL it is
probable tbat a tr2Lsfer of eeonomic F*n¢fit will be rcquir¢d settlement, and th¢ 9￿￿0vnt of th¢ ￿ttIernent can be
estimated r¢liably.
Liabi]iti¢s ar¢ r¢¢ogllis¢d at the atnount that Charity antripates it will pay to 5ettlt th¢ debt or tbe amount it ha5
re¢¢iv¢d as advat)ced payments forthe good or services itmust provide.
Interest Receivable
Interest on funds held on dtyosit is included wben receivable ond th¢ 8tnouDt can be m¢asur¢d reliably by the
Charity.. this is llorn]ally upon TrotifitAtion of the interest paid or payable by thc insti￿tiOn with whom the fijtjds are
depositc¢l
Pag¢ 9

ui
to
e Year
er2023
ACCOUNTING POLICIES. ¢ontinued
Casb at bankand In hand
Cash at bat￿ attd in hand includes cash and 5hort-temi JM8bly liquid in￿$1M¢llts with short Dubjrity of three months
orle8s from the date of acquisition or op6nitig of the d¢posit or simdar 8c¢ounL
Flnantlgl tnstruments
The Cjjarity only has financial a55ets and fitwjcial liabilitics of a kind th8t qualify as basic fillort¢iAI it)8tsunents.
B&8ic financial in5trumcnts ar¢ initially iecognjsed at transactional voiue and sub8equen¢ly me2SUted at their
settlement value wsth the expecting of bank 108Ds which are subsffju¢nt]y M￿ured at arnortized ¢ost usjng the effect
interestmetho
OTHER T114DING ACTIVITIFS
31.12.23
31.12.22
County Events
County Shop
TLC tA>tt¢ry
Letting Fe￿- Trefoil CToft
Friends ofBiJillingbam Guiding
Duke of Edith
Lettin8 Fees. Goodrest
Letting Fees- Trefoil Hou5¢
7,081
39,687
232
6.458
1,571
1.573
3.043
29,014
4.760
41,173
233
4,773
3,732
1,312
1926
37,003
88,659
95.9l2
4VESTh￿lYT llYCOKE
31.12.23
31.12.22
DivideJrf8 alld Jntertst
9.760
8,722
RAISINGFUNDS
Investment niatlAgement costs
31.12.23
31.12.22
Portfo]io JJ)ana8enient
1,781
1,730
Page 10
continued...

uide
Notes to th
rthe
TRUSTEES, REMuf4ERATION AM) BENEFITS
Thcr¢ were no tnJst¢es' rem￿eration or other bcnefits for the year ended 31 D￿ernb¢r 2023 nor for th¢ Ye￿ end
31 De¢¢mber 2022.
Thistees, e￿enSeS
Th¢re were thJ$tees expnses paid in the year etsded 31 December 2023 for n)ilea8e allowance of £286 and in the
year ended 31 De￿ber2022 of £l.174.
COMPARATIVFS FOR ThE STATEMENT OF FINANCIALACTtVlTIES
Unr¢stsi¢ted
fimit8
Donations and legacies
60505
Othcr trading a¢ttvittes
95,912
8.722
Tot41
165,139
E￿ENDTrURE orl
RaisiDg fiuJ(ts
1.730
Charitable xctl%ddes
Charitabl¢ Activiiies
38.996
93.597
Tota]
134.323
N¢t gaitisl(losses) on investrnents
(46,194)
r4ET JJ4COMEI(EXPEf4DITURE)
(15,378)
RECONCILL4TION OF Fuf4DS
rotaj fill￿ bFou&ht fonvard
798.041
TOTAL FUP4DS CARRIED FORWARD
782.663
Pagell

nts-
l December 2023
TAF4GIBLE FIXED A&8EIS
Fixtures
Freehold
propety
P]attt and
Tota15
COST
At l January 2023
Di5P05al8
125.941
195.885)
72.000
lJ64
(1,364)
199,305
197,249)
At 31 D￿trnber 2023
30,056
72.000
102,056
DEPRECIATION
At l Jauuary 2023
Cbarg¢ for y¢¥
Elinjillated on disposal
46,896
2.510
1.364
48,260
2,510
11,364)
(1.364)
At 31 D¢¢¢mb¢r 2023
49,406
49,4Q6
F4ET BOOKVALUE
At 31 Decembcr2023
30.056
22,594
52.650
At31 December2022
125,941
25,104
151.045
FIXED ASSET INvEsT￿￿NrS
Litted
investsnents
At l January 2023
Additions
Disposals
Itnpairments
264,028
33,311
{20,446)
3,113
At 31 DecemF*r 2023
280,006
TBOOKVALUE
At 31 Decemkn 2023
280,¢￿6
At 31 December2022
264,028
Thcre werc no invcstmcnt assets outside th¢UL
Page 12

Notes to the FinanGial
for the
tEtnents. eontittll
er 202
STOCKS
31.12.23
31.12.22
13.721
16,315
DEBTORS: AMOUNTS FALLDIG DUE wrrHIN ONE YEAR
31.1223
31.1222
Trad¢ debtors
Other debtor&
PrepayiDents
2.364
150,328
7.842
1,416
160534
6,360
CREDITORS: AMOUNTS FAIIING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Trade ¢ttdito
Taxation attd srtial security
Other ¢r¢ditor$
293
57
4,876
306
16250
16,556
5,226
LEASING ACREENt&NTS
The chatity entered into a lea5¢ agY¢¢m¢nt dwin8 the year. for thc o￿l¢eS attd an apartment at Tr¢foil House, 2 Ellis
Strcel BirminghyJn. West Midlants, Bl IHL. The annum r¢utsi charge is cquiva]cnt of a Girl￿IdIng badge
{e5timatrd value of £l).The lease ¢¢rn is for L55 ycw5. cxpifiDg iti 2168.
IJ. MOVEIVIENf IN Fi]f4DS
mov¢m¢nt
At
31.12.23
At l. L.23
Unrestricted funds
General fulld
B¢quest Fund
Hardship Fund
Lord Mayots choJity
Friend5 ofBinniugkn Guiding
Renewals
International Fund
627,699
108,702
2,735
442,382
I,(￿0
232
1.070,081
109,702
2,967
8.022
9.913
23,694
340
11,471
23,694
340
(1,558)
782,663
442,056
1.224,719
TOTAL FUNDS
782,663
442.056
1224,719
Pa8e 13

in
cial
tatemen
Ettded 31 December 2023
tinued
13.
MOVEMEP4T J]¥ FUTr4DS. continued
N¢t tt)ovement in fimds, included in the abo￿ are ￿ follows..
Incoming
our¢es
Resou￿¢$
Gaitis atsl
loss¢s
Movement
in funds
Unrestritted
General fiuMI
Bequest Fund
H￿ship Fwld
Friends of Billtiitigham Guiding
152.038
1,000
232
1,572
(248,407)
538,751
442.382
1,000
232
(1,5581
{3.130)
154,842
(251,537)
538,751
442,056
TOTAL FUTr4DS
154,842
(251,537)
538,751
442,056
Comp8r8tives for movement in funds
Net
mov¢ment
in fun(Ls
Atl.1.22
31.12.22
UnrestrA¢ted fwids
General fi￿d
Bequ¢5t Fund
Ho￿711p Fund
Lord Mayors cbarity
Fri¢nds of BirmiD8bam Guithn8
Renewals
tntemational Fund
638.519
108,702
2,502
8.022
16,262
23,694
340
(10,820)
627,699
108,702
1735
8.022
11.47J
23,694
340
233
{4,791)
798,041
{15378)
781663
TOTAL FUTr4DS
798,041
(15 J78)
782,663
ConWardtivenetmoY¢rn￿t in fi￿ds, iti¢lllded in the above as follows..
IncomiDg
resources
Movelljent
expended
104es
Unre5tr1cted funds
Genezal fund
Hardship Fund
Friend5 of Birmingham Guiding
161.174
233
3.732
{125,800)
(46.194)
(10,820)
233
(4.7911
(8,523)
165.139
1134,323)
146.194)
(15,378)
TOTAL Fuf4DS
165,139
(134,323)
(46.194)
(15,378)
Pag¢ 14

Notes to the Fillancial Statan¢nts- ¢Ots
for the Year Elld￿ 31 D¢cem
er2
13.
MOV£MENT IN Fuf4DS. continued
A current year 12 andprior year 12 month5 rombin¢d position is as follwNs'.
Net
M0vern￿t
At
31.12.23
At 1.1.22
Unrestrhcted funds
Gen¥al thd
B¢questFund
Hardsbip Fund
Lord Mayors charity
Frien& of Birniin8barn Guiding
Renewals
Jnternational Fund
638,519
108,702
2,502
8,022
16262
23,694
340
431562
1.0
465
1,070,081
109,702
2,967
8.022
9913
23,694
340
{6,349)
798.041
426,678
1224.719
TOTAL FUP4DS
798,041
426,678
1,224.719
A ¢utt¢nt year 12 months at)d prior year 12 mottths Combined net movement io fimds, included the above are as
follows..
]ncoming
resource5
Gain5 and
Movement
expeaded
Unrestricted fundi
General futkd
Beque5tFund
Hardship Fund
Friends of Binntnghvm Guidiug
313.212
1374207)
492,557
431,562
I,ooo
465
{6,349)
465
5.304
(11,653)
319981
(385.8601
492,557
426,678
TOTAL FtTrlDS
319.981
(385,860)
491557
426.678
14.
EIIIPLOYEE BENEFIT OBLIGATIONS
Thc Chan'ty operatC5 a defined contribution scheme and the peosion ¢harge w*re8ents tb¢ all)ouuts payable by the
Charity to the futmi in rG%pect of the yehr.
Pa8e 15
continued...

to th¢ Financial Sta*ments- continued
forthe Year En
l n￿¢mber 2023
IS RELATED PARTY DISCLOSURES
There were nor¢]at¢d pty tra￿￿ctions fortheyeoxend¢d31 D¢¢¢mb¢r2023.
Pa8e 16

Detailed Ststement of Financial Activities
for the Year Ended 31 December 2023
31.12.23
31.12.22
INCOME AND ENDOWMKNts
Don8tiOD8 8Dd legaci&s
1.000
GovernmentGr￿Lts
County Subscriptio
Donated services and facilitie5
5,922
54.583
51,800
3,623
56.423
60505
Other trading a¢tiwities
County Events
County Shop
TLC Lottery
LettiD8 Fees- Trefoil CToft
Friends of Birmingham Guiding
Duke of Edinbur8h
Lettit)gFees- Goodrest
LcttiDgFea%- Tt¢foil House
7,081
39.687
232
6.458
1,571
1,573
3,043
29.014
4.760
41,173
233
4,773
3,732
1,312
2,926
37,003
88,659
95912
Investmentineome
Dividends and Interest
9,760
Totsl Ine4)nthig resoure
154,842
165.139
Investttkellt costs
Portfolio M￿gem¢llt
1,78l
1,730
Other
Staff Costs
Premises Expenses Trefoil Croft
PreTnises Expense5 Goodr¢st
Premists Expenses H¢ad Office
Cowity Shop ExF¢llsc5
37,203
15,357
10,686
37,445
35,681
24,986
11,806
7.063
27.760
19.193
136,372
90.808
Support costs
Management
Office Expell5es
Canied foThYard
159
159
733
733
Tbis pag¢ does not forni part tsfthe srawiory fJnaD¢ial statenwjts
Page 17

The Guide Associatiots B.
Detsiled
tstemelltof Fillanctal Activi
for the YearEnded 31 December 202
31.12.23
31.12.22
Management
Broughtforward
Prilltillg. postag¢ 9]￿ $tstiOTKry
T¢]￿ho[L¢
Furnitur¢ and Equipmeni
Cleaning
Couuty Events
ReLocation Costs
Deprecjation of tatl8ible alld httits8c a5scts
159
2.664
2.563
55,720
584
6,725
10,088
2510
733
2,213
2,789
2,754
437
4.060
2.789
81,013
15,775
Finance
Publicity
Badge5
Traillillg
Fri¢Dds ofBirn]ingkn Guidm8
Gov6n]an¢¢ ¢o$rs
Cowity and divisional expeoses
Csr Allowaoces
Computer Expcj
3.243
7.613
554
3.130
7.801
3,620
286
4,548
1,576
721
720
8.523
6.817
3.120
1.174
3.661
1274
32371
26,010
Total rcsoutces expeDded
251537
l34323
Net{expendltsre)lkneome before ggln$ And
196.695)
30,816
Realised rt¢oBnlsed g#th$ #nd lomes
Realised gaindllossts) on fixed ass¢t inv¢stments
Realised gail￿o0$se$) on in￿StMentprOptty
9,636
529.115
(46,194)
Net ID¢omeJ(exp￿dItuy¢l
442.056
(15,378)
This pa8c does not folm p¥rtof the stthtory financial statements
Pag¢ 18