REGISTERED CHARITY NUMBER: 524565 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2024 for he Guide ssociation Birmin ham
The Guide Association Birmin ham Contents of the Financial Statements for the Year Ended 31 December 2024 Page Reference and Administrative Details Report of the Trustees 4t07 Independent Examiners Report statement of Financial Activities Balance Sheet io Notes to the Financial Statements Iito23 Detailed Statement of Financial Activities 24to26
The Guide Association Birmin ham Reference and Administrative Details for the Year Ended 31 December 2024 TRUSTEES A S McGibbon R Clorke (resigned 27.2.24) K Hunt M J Watkins R L Wilkes (resigned16.2.24) S A Miles AMLJones S A Stewart Z C Parker S Waldron L D Boteman J E Price L K Alexander C H Groom C H Conaghon A E Adkins S C Smith A Crathorne L A Fowler (appointed 16.2.24) R H Fasham (appointed l.10.24) C E Hills (appointed 20.5.24) R Wainwright (appointed 15.5.24) A Gibbon (appointed l.10.24) PRINCIPAL ADDRESS Trefoil House 2 Ellis Street Birmingham, Bl IHL REGISTERED CHARITY NUMBER 524565 INDEPENDENT EXAMINER Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House, 74 Grange Road, Dudley DYI 2AW BANKERS Lloyds Bank PLC, Birmingham BXI ILT INVESTMENT MANAGER Evelyn Partners,103 Colmore Row, B3 3AG
The Guide Association Birmin horn Re ort f the Trustees f r the Y or Ended 31 Decemb r 2024 The Trustees present their annual report together with the financial statements of The Guide Association Birmingham for the year l January 2024 to 31 December 2024. They have adopted the provisions of Accounting and Reporting by Charities: Stotement of Recommended Practice applicable to charities preparing their occounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective l January 2019). The Guide Association Birmingham is a registered charity, number 524565, and is constituted under a Trust deed. Birmingham Guide Association (known as Girlguiding Birmingham) is part of Girlguiding, the leading charity for girls ond young women in the UK. It administers guiding in the City of Birmingham. It is governed by a County Executive Committee of16 trustees, all of whom are volunteers, with one Trustee from eoch of the Twelve Divisions, the County Commissioner, Assistant County Commission8r, County Treasurer and the Property Manager, a full list of Trustees is given in this raport. The County Commissioner is appointed by the Midlands Region Chief Commissioner for a term of 5 years. The current County Commissioner was appointed on l October 2022. All other members of the Executive Committee are oppointed by the county commissioner. Organisational structure as per the constitution of the chority, the Executive Committee manoges the ossociation affairs with the Executive making key operational decisions. Once decisions are made the county commissioner is responsible for disseminating information to staff ond volunteers ensuring that decisions mode by the Executive are implemented. Girlguiding Birmingham's mission is to empower girls to find and use their voice- inspiring tham to discover the best in themselves and to make a positive difference in their community. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a charity (PB2)'. Our aim is to provide an environment where girls grow in confidence by developing friendships ond skills, finding their voice and challenging themselves in a supportive community. To achieve this, Girlguiding Birmingham wants to make an impact on the girls it supports and for the volunteers, our communities and for society as a whole. Girlguiding Birmingham incorporates the national Girlguiding strategy,"Girls Can Do Anything", aims to empower girls and expand their reach, with goals to double their impact by 2035. The key objectives of the strategy include: Empowerment and Confidence: focusing on building girls, confidence and well-being. Inclusivity and Accessibility.. reaching girls from diverse backgrounds and communities, ensuring that every girl has the opportunity to participote in guiding activities.
The Guide Association Birmin hom Re ort of the Truste for the Year Ended 31 De mber 2024 continued Volunteer Engagement: Recognising the vital role of volunteers, developing initiatives to recruit, retain and support volunteers, making their experience rewarding and flexible. Long-term Goals.. By 2030, Girlguiding aims to reach more girls where they are, with a long-term goal of having one in ten girls in the UK involved in guiding by 2035. All girls are welcome. Our leaders run Rainbows (4-7 years), Brownies (7-10 years), Guides (10-14 years) and Rangers (14-18 years) and Inspire (18-30). Special events were held at unit, District, Division and County level, we encouraged members to take port in large scale regionol and national events including selection for international trips run by Girlguiding and the Scouts. Some of our adult volunteers have volunteered to be on international services teams SUPF)Orting young people from across the world to take part in large camps. Within the County, locol units are now beginning to venture abroad with their units following the breok caused by the covid pandemic. We hove offered a number of large scale outdoor events for all sections with over 200 young members and leaders developing their skills to feel more confident in the outdoors including guides and rangers building outdoor shelters to sleep in overnight. Our walking odviser has created a number of social walks mainly for volunteers which have included a range of terrains. The Arts team has continued to offer o number of activity days for all sections. We have developed an Archives team who are cataloguing our history so current and future generations can find out what we wore, what we did and how the organisotion has chonged, grown and developed since1970. We have maintained our young member numbers but our volunteers have increased. Recruitment and retention continues to be o priority, to do this we need to continue promoting a positive image in the local medio to encourage more adult volunteers to join us to help cope with our increasing number of girls and enquiries. We have opened units in more deprived areas of the city but overoll our number of units has decreosed. This has been o combination of closing units and amalgamoting others. In addition trustees recognise that all members working with young people could attract risk and are therefore DBS checked in line with Girlguiding policy. Our adult volunteers undergo mandatory training including safeguarding, which has been overhauled making it more relevant to the volunteers in different roles. First response training which mainly covers first old is mandatory in that all units must have a qualified leader at all meetings ond events. We encourage all adult members to undertake other troinings (face to facelonline or via a webinar) to support the Girlguiding programme for each section, and
The Guide Association Birmin Re ort f the Tru ham r Ended 31 December 2024 ntin running the unit. As a result of previous consultations we have offered an increased range of training topics and leisure opportunities. These are both areas to grow in 2025. Trustees ond commissioners are supported to carry out their roles effectively and efficiently. Commissioners have a commissioner mentor to help them with issues that arlse. Participation in regional and national training opportunities are encouraged. We recognise our volunteers through a range of awards. We gave out a number of long service owards including two for fifty years and three for forty years. County Commissioner thank you badges for volunteers who had held additional roles that have come to an end and worked on special time limited projects. In addition to these, volunteers and staff are nominated by their peers for a County award which is given for extraordinary service. We expanded this award from a one single award to 3 stoges to allow for nominations for continued innovative and exceptional services. Our biggest challenge however hos continued to centr8 around our new heodquarters which we moved into in April 2023. We expect these to all be ratified by summer 2025. Our plans for 2025 include improving our social media presence, developing out international opportunities Growing our membership streamlining our financial processes Reviewing our properties to increase their use and to consider any upgrading that may be required. The Boord of Trustees thanks every volunteer for all they do, giving their time generously, sharing their skills, experience and enthusiasm and providing girls with amazing opportunities to develop and thrive. Creating exceptional experiences for girls, creating memories to last a lifetime. ACHIEVEMENT AND PERFORMANCE Charitable activities A grant for £10,000 received during the year, represents a moving contribution from Invesco Finance.
The Guide Association Birmin ham ort of the Trustees for the Year Ended 31 December 2024 continued FINANCIAL REVIEW Investment Pollcy The trustees have agreed that the investments are to be used to provide an additional source of income for the organisation for use towards its annual costs. The trustees have appointed Evelyn Partners to manage the portfolio of investments of the organisation. Rosorvas Policy The trustees have reviewed the total reserves held by the organisation. The free reserves of the organisation ore the unrestricted funds less tangible fixed ossets, social investments and designated funds. The trustees consider that the level of free reserves held should be suff icient to cover approximately one yearfs expenditure. At the year end the total free reserves were £377,255. Since the year end a total of £70,000 has been transferred from the General Fund, with £20,000 allocated to the Hardship Fund, £30,000 to the Renewals Fund, and £20,000 to the Friends of Birmingham Guiding Fund, in future to be known as the Opportunities Fund. Following the transfers the total free reserves were £307,255 which the trustees consider to be sufficient to enable the churitable activities of the organisation to continue for at least a further twelve months. The trustees continue to monitor the level of reserves held, at regular intervals, throughout the year. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing documont The charity is controlled by its governing document, o deed of trust and constitutes an unincorporated charity. Approved by order of the board of trustees on 18 June 2025 and signed on its behalf by: J E Price - Trustee
Inde endent Examiner's R ort to the Trust The Guide Association Birmin hom esof Independentexaminer's rèport to the trustees of The Gulda Assoclatlon Blrmlngham I report to the charity trustees on my examination of the accounts of The Guide Association Birminghom (the Trust) for the year ended 31 December 2024. Responsibilitios and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examinotion of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independont examlner's statement I have completed my examination. I confirm that no moteriol matters hove come to my attention in connection wlth the examination giving me couse to believe that in ony motorial respect.. accounting records were not kept in respect of the Trust as required by Section130 of the Act,. or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the form ond content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than ony requirement that the accounts give a true and fair view which is not a matter considered as part of an independent 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 to enable a proper understonding of the accounts to be reached. Craig Beale (ACCA) Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House 74 Grange Road, Dudley DYI 2AW Dote.. Io JUNIL JDIJ
Th ide Association Birmin ham tatement of Financial Activities for the Year 31 2024 31.12.24 Unrestricted funds 31.12.23 Total funds Notes INCOME AND ENDOWMENTS FROM Donations, legacies and subscriptions 3g,950 56,423 Charitable activities Charitable Activities 10,000 Oth8r trading activities Investment income 95,553 11,757 88,659 9,760 Total 157,260 154,842 EXPENDITURE ON Raising funds 1,694 1.781 Charitable activities Churitable Activities 53,683 110.874 other 193,733 138,882 Total 249,110 251,537 Ngt goins on investments 14,220 538,751 NET INCOMEI(EXPENDITURE) (77,630) 442,056 RECONCILIATION OF FUNDS Total funds brought forword 1,224,719 782,663 TOTAL FUNDS CARRIED FORWARD 1,147,089 1,224,719 The notes form port of these financial statements
10 The Guide Association B. ham lance Sheet 2024 31.12.24 Unrestricted funds 31.12.23 Total funds Notes FIXED ASSETS Tangible assets Investments 177,987 497,672 52,650 280,006 10 675,659 332,656 CURRENT ASSETS Stocks Debtors 15,247 5.307 517.546 13,721 160,534 734,364 12 Cash ot bank ond in hand 538,100 908,619 CREDITORS Amounts talling due within one year 13 (66,670) (16,556) NET CURRENT ASSETS 471,430 892,063 TOTALASSETS LESS CURRENT LIABILITIES 1,147,089 1,224,719 NET ASSETS 1,147,089 1,224,719 FUNDS Unrestricted funds 15 1,147,089 1,224,719 TOTAL FUNDS 1,147,089 1,224,719 The financlal statements were opproved by the Board of Trustees and outhorised for issue on 18 June 2025 and were signed on its behalf by.. Trustee The notes form part of these financial statements
he Guide A Notes to the Financial Statements ACCOUNTING POLICIES Basis of preparing the linuncial gtatemonts The financial statemonts of the charity, which is a public benefit entity under FRS 102, hove been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities prgparing their accounts in accordance with the Financial Reporting Stondard applicable in the UK and Republic of Ireland (FRS 102) (ellective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic Df Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. Income All incoming resources are included in the Statement of Finoneial Activities (SOFA) when th8 charity is lesally entitled to the income after any performoncg conditions have been met, the amount can be measured reliably and it is proboble that the income will be received. For donations to be recognised the chority will have been notified of the amounts and a settlement date in writing. If there are conditions attached to the donation and this requires a level ol performance beforg entitlement can be obtained then income is deferred until those conditions ore fully met of lulfilment of those conditions is within the control of the chority and it is probable that th8y will be fulfilled. Rents are accounted for on an occruols basis. Dividends ore occountod for on a receipts basis. Interest is occounted lor on an occruols bosis ond includes oll amounts earned in the year. Associoted tax recoveries are included for oll amounts shown as income. Where practicable, gifts in kind donoted for distribution to the beneficiories of the charity ore included in stock ond donations in the financial statements upon receipt. If it is improcticablè to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair volue is recognised os a component of donations whgn it is distributed ond on equivolent omount recognised as charitable expenditurg. No amount is included in the financial stotements for volunteer time in line with SORP (FRS102).
12 The Guide Association Birmin ham Notes to the Financial Statemontg ACCOUNTING POLICIES continued Income continu8d Income from trading activitiés includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to rais6 funds and is recognised when entitlement has occurred. Expenditure All expenditure is accounted for on an accruals basis ond has been classified under headings that aggrggat8 all costs related to the category. Expenditure is recognised wh8r8 th8r6 is a 16gal or constructive obligation to make payments to their parties, it is probabl8 that th6 Séttlement will be required and the amount ot tha obligation can be measured r6liably. It is categorised under the following headings: Governance costs are thos8 Incurr8d In conn8Ctlon with admlnlstratlon ol the chority and complionce Wlth constitutional ond statutory requirements. Cost ol generating funds are costs incurred in attracting voluntary income, ond those incurred in trading activities that rois8 funds. Choritoble activities ond Gov8rnanc8 costs are Costs incurred on th8 charity operotlons. including support costs and costs relating to the governancé of th8 charity apportionad to charitable octivities. All exp8ndltur8 is inclusiv6 01 irrecoverable V AT. Dèpreclatlon Depreciation is provided ot the following annual ratès in order to write off 8ach asset over its estimatèd useful life. Freehold proporty - not provided Improvements to property - straight line ovar the period of lease Sharo In narrowboat Plont and mochinery - IO% on reducing balance The Guide Association Birmingham owns 0 75/0 share in a narrowboat with Girlguiding Northamptonshire. The narrowboat has its own sub-committee which prepares its own accounts. The income and expenditure of this committee hos not been included within these accounts. Th8 accounts Includ8 only the Guide Association Birmingham share of the narrowboat.
13 The Guid A ha otes to the Financial Statements or the Year Ended 31 December 2024 conti ACCOUNTING POLICIES continued stocks Stocks are valued at the lower ol cost and net realisoble volu8 after making due allowcJnc8 for obsolete and slow-moving stock. Cost includes all direct costs and an appropriate proportion of fixed and variable overheods. Taxatlon The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable compony lor UK corporation tax purposes. Accordingly, the Charity is potentially 8X8mpt from taxation in respect of incom8 or capital gains received within categories covered by Chapter 3 Part 11 of Corporation Tax Act 2010 or Section 256 of the Toxation of Chargeable Gains Act1992, to the axtent that such income or gains are applied exclusively to charitable purposes. Fund accounting General funds are unrestricted funds which are ovailable lor use ot the discretion of thé Trustees in furtherance of the general objectives of the Charity and which hove not been designated for other purposes. Designated funds comprise unrestricted funds that hove b88n set aside by the Trustees for porticulor purposes. rhe aim ond us8 of 8ach designated fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fund. Hire purchaseandlgasing commitments Rentals paid under operating leoses are chorged to the Statement of Financial Activities on a stroight line basis over the period of the leose. Debtors Trode and other debtors are recognisad ot the settl8ment omount oftar ony troda discount offered. Prepayments are valued at the amount prepaid net of any trade discount due. Llabllities and provisions Liabilities are r8cognised when there is an obligation at the Balance sheet date as a result of a post event, it is proboble thot o transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the omount that Charity anticipotès it will poy to sèttla tha dabt or the amount it has received os odvanced payments for the good or services it must provide.
14 The Guide Association 8irmin ham otes to the Financial St AA ACCOUNTING POLICIES continued Intgr95t Receivable Int8rgSt on funds held on d8POSIt is included when receivoble ond the amount con be measured reliably by the Charity.. this is normolly upon notification of the interest paid or payable by the institution with whom th6 funds are d8POSlted. Cash ut bank and in hand Cash at bank and in hand includès cash and short-tèrm highly liquld investments with short maturity of three months or less from the dote of acquisition or opening of the deposit or similar account. Flnanclal Instrum8nt8 The Charity only has financial ossats and financial liabilitias ol a kind that quolify as basic financial instruments. Basic tinancial instruments ore initially recognised ot transactionol volue and subsequently meosured at their settlement value with the expectotion of bonk loons which are subsequently measured at amortized cost using the @ff8Ct int8r8st m8thod. Invo$tmontS Fixed oss8t investments ore o form ol linanelal instrument and ar8 Inltlally recognlsed ol their transaction cost and subsèquèntly measure at loir volue at the bolance sheet dote, unlèss the value connot be mèasure reliably in which case it is m80sur8 at cost lèss impairment. Investmènt gains ond losses, wheth8r r80lis8d or unrealised, are combined and prèsèntèd as 'Gainsl(Losses) on investmènts, in the Statement of Financial Actlvit18S. Golng Concern The financial stotements hove been prepored on thé going concern bosis as tha trust88s believe that no material uncertainties exist. The trustees have considered th8 lev81 ol funds held and th8 8xpected level of income and expenditure lor12 months from authorising these linanciol statements. The budgeted income and 8xp&nditure Is sufflcl8nt with the level ol reserves for the charity to continu8 its activities.
The Guide Association Birmin ham ate ents ntinu DONATIONS AND IEGACIES 31.12.24 Unrestricted funds 31.12.23 Total funds Gilts County Subscriptions Donotions 1,000 51,800 3,623 38,640 1.310 39,950 56,423 OTHER TRADING ACTIVITIES 31.12.24 Unrestricted funds 31.12.23 Total funds County Events County Shop TLC Lottery Letting Faes - Trefoil Croft Friends of Birmingham Guiding Duke of Edinburgh Letting Fees - Goodrest Letting Fees - Trefoil House 8,850 33,179 183 6,294 1,014 2,323 7,654 36,056 7,081 39,687 232 6,458 1,571 1,573 3,043 29.014 95,553 88,659 INVESTMENT INCOME 31.12.24 Unrestricted funds 31.12.23 Total fLJnds Dividends and Interest 11,757 9,760
16 The Guide Association Birmin ho Notes t RAISING FUNDS Investment management ¢o$ts 31.12.24 Unrestricted funds 31.12.23 Tolol funds Portfolio managament 1,694 1,781 TRUSTEES. REMUNERATION AND BENEFITS Therewere no trustees, remuneration or oth8r b8neflts forth8 year 8nd8d 31 D8C8mber 2024 nor lor the year ended 31 D8C8mber 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds INCOME AND ENDOWMENTS FROM Donations, legacies ond subscriptions 56,423 Other troding octivitl8S Inv8Stm8nt incom8 88,659 9,760 Total 154,842 EXPENDITURE ON Raising funds 1,781 Charitable actlvltle$ Charitable Activities 110,874 oth8r 138,882 Total 251.537
The Birmin ham Note to the Financial Statements or the Year Ended 31 Decem COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES continuèd Unrestricted funds Net gains on investments 538,751 NET INCOME 442.056 RECONCILIATION OF FUNDS Total funds brought forword 782,663 TOTAL FUNDS CARRIED FORWARD 1.224,719 GRANT A grant tor £IO.000 received during the year, represents a moving contribution from Invesco Finance.
The Guide Association Birmin ham otes TANGIBLE FIXEDASSETS Improvements to Freehold property Plantand machinery property Totals COST At l Jonuary 2024 Additions 30,056 72,000 102,056 128,027 128,027 At 31 December 2024 30,056 128,027 72,000 230,083 DEPRECIATION At l January 2024 Charge for year 49,406 2,259 49,406 2,690 431 At 31 December 2024 431 51,665 52,096 NET BOOK VALUE At 31 D8C8mb8r 2024 30,056 127,596 20,335 177,987 At 31 Dec6mb8r 2023 30,056 22,594 52,650 io. FIXED ASSET INVESTMENTS Listed Investm8nts MARKET VALUE At l January 2024 Additions Disposols Impoirments 280,006 213,084 (5,961) 10,543 At 31 December 2024 497,672 NET BOOK VALUE At 31 December 2024 497,672 At 31 December 2023 280,006
19 The Guide Association Birmin ham he Financial Stotemen ecember 2024 ued io. FIXED ASSET INVESTMENTS contlnued There wer8 no investment ossats outside the UK. STOCKS 31.12.24 31.12.23 stocks 15,247 13,721 li DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Trode debtors Oth8r debtors Prepoyments 3,021 2,364 150,328 7,842 2,286 5,307 160,534 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Trode creditors Toxotion and sociol s8curity othér crèditors 1,737 849 64,284 306 16,250 66,670 16,556 14. LEASING AGREEMENTS The charity entered into a lease agreement in 2023, for the offices and an opartment ot Trefoil House, 2 Ellis Street, Birmingham, Wèst Midlands, Bl IHL. The annum rental chorge is equivalent of a Girlguiding badge (estimated valu8 of £1). The lease term is lor 150 years, expiring in 2173.
20 The Guide Association Birmin ham t the Financiol Statements 15. MOVEMENTIN FUNDS Net Transfers between tunds movement At At 1.1.24 in funds 31.12.24 Unrostrl¢tod lunds G8nerol fund Bequest Fund Hordship Fund Lord Mayors chority Fri6nds of Birmingham Guiding Renewols International Fund 1,070,081 109,702 2,967 8,022 9,913 23,694 340 (72,167) 1,000 183 55,000 (55,000) 1,052,914 55,702 3,150 8,022 7,081 20,220 (3,172) (3.474) 340 (340) 1,224,719 (77,630) 1,147,089 TOTAL FUNDS 1,224,719 (77,630) 1,147,089 Net movem8nt in funds, included in the above ar8 as follows: Incoming resourc6S R8s0urc8s expènded Gains and Movement losses in funds Unrestrlcted lund8 General fund Bequest Fund Hardship Fund Friends ol Birmingham Guiding Renewals 155,063 1.000 183 1,014 (241,450) 14,220 (72,167) 1,000 183 (3,172) (3,474) {4,186) (3,474) 157,260 (249,110) 14,220 (77.630) TOTAL FUNDS 157,260 (249,Iio) 14,220 (77,630)
21 e Association Birmin Notes to the Finoncial Stotements lor the Y ded 31 December 2024 con 15. MOVEMENT IN FUNDS continued Comparatives for movemgnt in funds Nét movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General fund Bequest Fund Hordship Fund Lord Mayors charity Friends of Birmingham Guiding Renewols 627,699 108,702 2,735 8,022 11,471 23,894 340 442,382 1,000 232 1,070,081 109,702 2,967 8,022 9,913 23,694 340 (1,558) International Fund 782,663 442,056 1,224,719 TOTAL FUNDS 782,663 442,056 1,224,719 ComF)arotive nèt movement in funds, included in the above are as follows.. Incoming resources Rasourc8s expended Gains and Movement losses in funds Unrestrlcted funds General fund Bequest Fund Hardship Furnd Friends of Birmingham Guiding 152,038 I,ooo 232 1,572 (248,407) 538,751 442,382 1,000 232 (1,558) (3,130) 154,842 (251,537) 538.751 442,056 TOTAL FUNDS 154,842 (251,537) 538,751 442,056
22 The ide ion Birmin ham Notes to the Financi I st 15. MOVEMENT IN FUNDS contlnued A current year12 months and prior yeor12 months combin8d position is as follows- Net movemént At in funds Transfers betwe8n At 1.1.23 funds 31.12.24 Unrostrlcted funds General fund 88quest Fund Hardship Fund Lord Mayors charity Friends of Birmingham Guiding Renewo5s Internotionol Fund 827,699 108,702 2,735 8,022 11,471 23,694 340 370,215 2.000 415 55,000 (55,000) 1,052,914 55,702 3,150 8,022 7,081 20,220 (4,730) (3,474) 340 (340) 782,663 364,426 1,147,089 TOTAL FUNDS 782,663 364,426 1,147,089 A current y8ar 12 months and prlor year 12 months combin8d n8t mov8m8nt In funds, included In the above are os follows- Incoming r8sourcos Resources gxpend6d Golns ond Movement losses in funds Unrestrlcted lund$ General fund 307,101 2,000 415 2,586 (489,857) 552,971 370,215 2,000 415 (4,730) (3,474) Bequest Fund Hardship Fund Friends ol Birmingham Guiding Renewols (7,316) (3,474) 312,102 (500,647) 552,971 364,426 TOTAL FUNDS 311102 {500,647) 552.971 364,426
23 The Gui e Association Birmin ham the Financial Statemen 16. EMPLOYEE BENEFIT OBLIGATIONS The Charity operates a d8fin6d contributlon scheme and thé pension charge repr8s8nts thg amounts payoble by the Charity to the fund in respect ol the year. 17. RELATED PARTY DISCLOSURES Thera ware no related party transoctions lor the year 8nd8d 31 Decembèr 2024.
24 The Guide Association Birmin ho etailed Statement of Financial Activities 31 mber 2024 ear 31.12.24 31.12.23 INCOME AND ENDOWMENTS Donutlons, legaclos and subs¢rlptlon$ Gilts County Subscriptions Donations 1,000 51,800 3,623 38,640 1,310 39,950 58,423 other trading octlvlt106 County Events County Shop TLC Lottery L6tting Fees - Tr8loil Croft Friends of Birmingham Gulding Duke of Edinburgh Letting F8es - Goodrest Letting F68s - Trefoil House 8,850 33,179 183 6,294 1,014 2,323 7,654 36,056 7,081 39,687 232 6,458 1,571 1,573 3,043 29,014 95,553 88,659 Inv86tm8nt Incomo Dividends ond Int8rest 11,757 9,760 Charltable actlvltles Grants 10,000 Total Incomlng re$ouKes 157,260 154,842 EXPENDITURE other trading actlvltles PAYE Interest Investment management costs Portfolio management 1.694 1,781 This page doas not form port of th6 statutory financial stotements
25 e Guide Association Birmin ham Detailed Statement of Financial Activities 24 31.12.24 31.12.23 EXPENDITURE continued Other staff Costs Pr9mises Expenses Trefoil Croft Premises Expenses Goodrest Premises Expenses Hèad Office County Shop Expenses 42,178 15,361 11,880 85,359 36,696 37,203 15.357 10,686 37,445 35,681 191,474 136,372 Support costs Manugomont Off ice Expenses Printing, postage and stationery Telephone Furniture and Equipment Cleoning County Events Relocation Costs Depreciation of tangible ond horitoge assets 159 2,664 2,563 55,720 584 1,927 1,958 500 6,353 8,434 6.725 10,088 2,510 2,690 21,862 81.013 Flnanco Publicity Badges Training Friends of Birmingham Guiding Governonce costs County and divisional expenses Computer Expenses Duke of Edinburgh 2,695 2,388 553 3,243 7.613 554 3,130 3,620 8,087 4,548 1,576 4,186 3,835 11,925 6.879 1,616 34,077 32,371 Totol resources expended 249,110 251,537 Not expenditure before gains und10ss8$ clfwd (91,850) (96,695) This page does not form part of the statutory financial stot&mgntS
26 The Guide Association Birmin ham cial Activities e Year Ended 31 December 2024 continue ort 31.12.24 31.12.23 Net expenditure belore gains and losses blfwd. (91,850) (96,695) Realised recognised gains und losses Realised goinsl(losses) on fixed asset investmonts Realised gainsl(losses) on investment property 14,220 9,636 529,115 Net (expenditure)lincome (77,630) 441056 This page does not form part of the statutory financiol statements