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