Girlguiding Scotland The Guide Association Scotland, known as Girlguiding Scotland Trustee report and financial statements for the year ended 31 December 2024 Scottish charity number SC005548
Girlguldlng SGOlknnd
&b Girlguiding Advlsor8 Ind•pondont Ex¢•nl Audltar Saffery LLP Level 4 9 Haymarket Edinburgh EH3 8RY Solkltor Lindsoys WS Caledonian Exchange 190 Conning Street Edinburgh EH3 8HE Inveslment Manag•r RBC Brewin Dolphin 6th Floor, Atrlo One 144 Morrison Street Edinburgh EH3 8EX Bank•r The Royol Bonk ot Scotlond 142-144 Princos Street Edinburgh EH2 4EQ Bank•r Sh¢Jwbrook Bank Limited Luteo House Waverley Hill Busingss Park The Drfve Great Warley Brentwood CM13 3BE
Scottish chief commissioner report éb Girlguiding S¢o¥ond Hellol 2024 hos been onother busy yeor of events and activitses ocross Scotland. We are grateful to the 9,000 vc4unteers wh) help make guiding happen across every local outhority in Scotlond, empowering nearly 40,000 girfs to know that they Con do anything. Our county commissioners, the lead volunteers in our 27 counties. met for a lively 24- hour ovènt in March to gtroteh ond Strongthon thoir own loadorghip skills. Many algo attended the Girlguiding leading together conference in Manch8sL81 in Novefflber to shore best practise in all things guiding across t1 UL In the summer we Vre delighted to ¢Jttend the Royol Gorden Portywith some of ¢)ur shop and depot volunteers. In ALWJU$t we held Camp CEO in Perthshlre, 60 girls attdecI and took part in s8SSlCflS Wlth CEOS ond s8nior leoders to build confidenc8 and develop their 18ad6r$hip sh'll& In October it was our One Team ccfiference in Clyd8bonL a we8k8nd of team skills building and devdoprnent opportunities. This also provided us a fantastic opportunity to meet ond thonk more of our core teom of county volunteers. Wo attgndod12 county ovgnts this y8or, as w911 as a r6r8ption for the 25th anniversary of the Scottish Youth PorliomenL th9 Duke of Edinburgh Aword reception and the Fri8nds ol Girlguiding S¢oUond (FOGGS) onnuol event, to nome cfflly o few! Congratulations to all our members vtho achieved and received awards this year. A speclol mention goes to the K) recipents awordga the Scottish Chief Commlssloner's oward - well done and thank you for the impact you have made in guidirvJ. we would Ilketo thonk our president. thetrustees and members of ihe operotlonal board and other committees ond working groups for thar support ond commitment during th8 yoor. Wo aro onjowng tho rolo of lding theso tooms to moke guiding thriv8 in Scotiand and look fDtward to the yeor ah80d. A h38 thank you must also go to our fantastlc county Commissioners and their teoms; the kxal commissioners and our 9,000 voluntèers who mako guiding happon in comrnunitias across th8 lèngth and lyeadth of Scotland We'd also like to thank our wonderful staff team, they are small in nwnbers. but their effort, dedication ond enthu3i03rn is wtol to ensuring vffj can deliver our strategy. Ttte Scottlsh Chlef Commlssbner Team
Trustees. report Girlguiding The trustees ore pleased to present their onnual trustees, report for the year ending 31 December 2024 which is prepared to meet the requirements of applicable law. The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2UUb,theCMarities Accounts (Scotiona) Regulations 200ti (asamenaea), the iompanies Act 2006, the Memorandum ond Articles of Association, ond Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chorltles preparlng their accounts in o¢¢ordonce with the Financial Reporting Standard applicable in the UK and Republl of Ireland (FRS 102). The flnanclal statements whlch follow reflect the activitie5 under the control ot Girlguiding Scotland but exclude the financial activities of the Girlguiding Scotland counties (all of which are registered as s8porate choTltablo bodies), and the divisions, districts ond units below them. About Girlguidlng Scotland Glrlguldlng Scotland Is Scotlands leadlng charlty for girls, wlth olmost 40,000 young members and around 9.000 volunteers. we help all girls knowthey can do anythlng. we show girts from 4 to 18 a vnrld of possltsllltles Olg ana smoll. One where 8veiy glrl can lough ond learn ond be herself. Girlguiding Scotland is vthat each girl wonts it to be. It might be the thrill of doing something for the flrst time. Songs around o campfire. The buzz of getting a new badge. Coming home exhausted and tull of stories. It's a spoc8 wlit+r¥ ¥li¥ Luii k)¥ li¥i¥¢Jll, y¥l Lrwlivv, ¥xylvi¥ uiid iiiv¥l ul ull Iiuvtr fuii. As one of 9 ¢ountri8s ond regions that make up Girlguiding in the UK we shore the same vision, mis$lon and volue*- Our vl•lon." An equol world, where girls Gan make o Fsitive difference, 1>0 happyi safe, and fulfil their potential. Our mlsslon: Through fun. fr18ndship, challenge and odventure, we empower girls to find their voice, inspiring them to discover the best in themselves and to moke a positive difference in their c¢)mmunty. Our valu•s.' Caring challenging 8mpow8ring fun. inclusive, inspiring.
Trustees. report Our impact éb Girlguidlng Girlguiding research, hos shown the profound impo¢t that beingo member ofGirlguiding Scotland has on girls ond young women,. 78% of young members in Scotland said Girlguiding made them feel good about themselves. 82% of young members in Scotland said Girlguiding helped them be port of a team. 90% of young mernrs In Scotlond sold Girlguiding made them fe81 welcome. Girlguiding girls are up to 26% more likely to feel confident than the average Scottish young person. Objectives and Activities In summer 2020. Girlguiding Scotland adopted the Girlguiding strat8gy Today, Tomorrow, Togetherf. We planned our work around its four themes. An unrivalled girl led experience Rewarding ond flexible volunteering An inclusive arid iiiiyoclful 01g01)isation A sustainable ond efficient orgonisotion In Morch 2023, after r8viewing our strategic priorities alongside emerging external threats ond opportunities, our trustee and operotionol boords cleorly identifiod that on increased focus on volunteer recruitment and retention is ess8ntiol to achieving our mission. Over the next 5 yeors. 4 dedlcoted progrommes of work will recognise the vltol role that our volunteers play in delivering the mission ond goals we share with Girlguiding. We'll innovate and inspire to make volunteering with Girlguiding Scotland more desirable, mor8 welcoming and even more rewarding. Our strateglc areas Enqulr• - We'll incr8ase our visibility through a range of local and national recruitment and owarenes$ raising activities so more people from o ronge of bo¢kground$ enquire about volunteering with Girlguiding Scotlond. Wol¢om• - We'll support locol areos to improve the consistency ond quality of the welcome new volunteers receive. making it quicker and easier to join Girlguiding Scotland as an adult. We'll olso champion flexible approaches to guiding to ansure our offer maets the needs of todays volunteers 0$ well os todoys gids.
Trustees. report Girlguiding stay - We'll deliver uniqu&, hlgh qualty girf events that encourage more volunteers to have fun. build friendships and see the diff&rence they make to the lives of girls across Scotland. Wo'll also c•l•brot• our voluntQgrg' ochievoments. encouragin9 th•m to Stay in guiding. Dgvelop- We'll give all members access to leadership opportunities and training, so they develop new skills and gain confidence. Our existing volunteers will d8velop in their roles and more of our young members will progress to odult volunteering. helping to build our future volunteer woikforce. Underpinning all these areas of worl we'll focus on th• ••ontlalto ensure we're efficient, compliant and well-run. We'll lead by 8xomple and support our counties, districtsldivisions and units to follow chority best practice and meet their responsibilities with regards to Girlguiding policies and procedures. ond the law. Under our new strategic priorities, our achievements in 2024 were 0$ follows- Enqulro Dovolopment work Our developmont workers worked olongside locol volunteers in areas with long waiting lists to identityways to improve how we recruit ond welcome new volunteers. They delved into waiting lists, contacting parentslcarers to check girls were still interested ond found tnot in many areos, up to 25% were no longer avollotrle to ioln tne unlr Tney haa Inlilally registered for. From this they could understand the real 18vel of demand ond develop tailored volunteer recruitment Plons and design social media posts and adverts to highlight specific volunteering roles. They olso t¢)ok port in lots of local events. From sup8rmaTkets and librories to colleges and careers avents, from job centT8S to volunteering fayres - they chatted to 275 people about th8 benefits of becoming a Girlguiding volunteerl Theyva also made links with organisotions like volunteer centres giving them o b8tt8r understanding of what Girlguiding offers adults so they can make o more informed decision about whether our roles would be a good fit for client& As w811 as providing support to specific areas, our development workers hove developed training and resources that all areas can benefit from - from our Getting Started With zoom sessions for brand newvolunteers to leaflets highlighting how guiding benefits your CV or can fit around college or university-
Trustees. report Girlguiding Vlslblllty Wv uiv Luiibluiitly wurkiwig Lu bv rviurv iiiLlusive. Wv rvlease(J u riew rvi>uufLV PULk to help local areas take part in Pride events. This included advice from volunteers, tips and guidance to attend local pride events. The pock also Included activities to support dlscusslons around Prlde within o untt setting. Our new Pride klt was also launched with bonnpr4 placards and flags ready to order from our Scottish HQ. Members from F£linburgh. Dumfries and Galloway and Stirling took part across the summer months, wulktng in parades and raising awar8nes& We signed the Volunteer Scotlond's Volunteer Chorter, making another externally visible commltment to support our volunteers. We olso r8vitollsed our PRA (publlc relotlons advisor) network to offer support to these vital local volunteer roles, supporting this team to increase visibility locolly and shout about the impoct of guiding. As well as having o peer 5UPPOrt Focebook group, we delivered a bank of template press release$ ond stort8d monthly emails towords the end of the year. We released more Scottish-specific statistics about the impact have had on young momboro, Ilvoc a¢ woll ac tho 2024 GirlG' AttitudoG Survoy copturing what mattorG to glrlo in Scotland todoy. In Octob8r we supported the release of the 2024 Girls, Attitud8s Survey, th8 lorgost survey of its kind for girls in th8 UK. The survey painted a worrying picture with girls and young women worried about their futures in terms of employability, safety, the cost of living, 0$ w•ll as conc•ms oround Al. We wer8 also delighted to ottand the 25th anniversary of the opening of the Scottish Parliament with 2 young m8mbers who not only sot in the Scottish Parliament chomber to liston to politicians and His Moj•sty th• King but olso wgrg invitfad to form part of th• Guard of Honour to welcome Their Majesties to the Parliament. Welcome More than 180 membership enquiries were handled by our HQ team. providing quality customer service to porentslcarers and potential volunteers. We also issued 1,600 welcome emails to newly registered volunteers. introducing the Scottish team as a source of support.
Trustees. report &b Girlguiding We'v8 established routine online meetings with our county membership growth and enquiry coordinators, these are key volunteers vthose role helps improve the local welcome new volunteers receive. Bi-monthly meetings have allowed us to cascade information from Girlguiding and Girlguiding Scotland, support b8st-proctice shorlng across counties and ensure the views of local memb8rs inform work at Scottish and UK headquartgrs. In March, thanks to the generous support from Friends of Girlguiding (FOGGS), we launched the FOGGS New Unlt Grant to help new and re-opening units with initial set up costs. The fund has already supported 21 units, creating 345 new spoces for girlsl Th8 fund also supports leaders to access free recruitment materials to h81p spread the word about their new unit. In summer, we launched 'G8tting storted with Girlguiding Scotland. Zoom sessions to halp newly regist8Ted volunteers find out more about our recruitment and vetting process, how guiding works across Scotlond, ond what they con gain from volunteering with us. The sessions ore relaxed and Informol ond also give new volunteers a chance to ask our friendly volunteers and staff questions. We'll be reviewing the impact of these S8ssions early in 2025 but are already anticipating continuing this off8r which beneflts both participants and existing volunteers by making sure those starting out thelr volunteer journey get off to the best possible start. Participant feedback.. -Thank you It was a lovely session, very clèar, professlonal and friendly - ond very inspiring." We also recognised thot It's not lust new volunteers and new units that need o bit of extro help to get started. This year, we put in place extra support for relocating volunteers, making sure those volunteers who are moving into o new area can easily continue their involvement. We delivered 3 sessions of our welcoming naw volunteers training for commissioners, which meant that we were able to reach over 60 volunteers. we were able to evaluate the sessions as well and will continue to look for opportunities to supporl our counties to improve the consistency and quolity of the welcome new enquirers receive.
Trustees. report &b Girlguiding In 2024, we continued to promote the Fresh Stort challenge, our challenge for Girlguiding Scotland's adult members. It aims to help them share how amazing guiding is, encourage more memljers 10 loln ancl glve everyone a great gulcllng welcome. Members complate 5 activities ocros$ 3 sections to eorn o Fresh Start badge. The challenge has been designed to be flexible and allow the adult member to choose activities relevant to them- whether it be a unit role orsupporting behind the scenes. Launched in September 2023, the challenge got off to a strong Start, but we struggled with toke-up in 2024 with only 66 volunteers taking part. Nevertheless, those that did take Port completed more than 500 activities between them and the feedback they shared highlighted the value of what can seem like small action& "(Through the challenge i) had I non-member Joln after brlng a friend nlght and hove 5 Brownies excited to move up this term after the taster sesslon. Have mode connections wlth neighbouring district which is in a different division to pass members across If nlghts don't suit. Also started running inspire 8vents to meet18ad8rs from oth8r units." "Our new volunteer ho$ settled in reolly well to our unit and Is olready coming on pack holiday wlth us in a couple of monthsl We have also cleared our waiting list of girls who hovo rcgigtcr¢d but nover rosponded. glvlng us a better idaa of how many Spacea we currently have and will have in the future." stay Fundlng Girls and odults o¢ross Scotlond continued to benefit from the Good Guiding Fund this year. Round 2 (winter 202312024) sow more than 220 guiding levals shar8 in excess of £IOO,000. A 3rd round went live in September 2024 and we were delighted to b8 able to award grants worth another £33,085. AS well 0$ helping units to keep going by contributing towards essential costs like hall r8n( subscriptions. uniform and progromme moterials, the fund also takes girfs out of the unit meeting place. giving them new exrIenCeS ond building their skills and Confidence. Following the evaluation of the first 2 rounds of Good Guiding Fund. trustees set asid8 funding to enable the fund to continue to support members for the next 3 years. To manage the volume of opplications and give membgrs adequate time to prepare applications, it wos also determined that the fund should move from annual to bi-annual rounds.
Trustees. report Girlguiding Events ond activities We celebrated the 40 anniversary of Volunteers. Week in June with a digital campaign to highlight our volunteers. stories and ocknowledge their ochievements. The campaign reoched178,416 users across our Girlguiding Scotland Facebook ond Instagram pages. Every county in Scotland was offered £2.000 funding from Girlguiding to help put on an event or Qvents to give girls 'Adventure on their doorstep,. An amazing orray of opportunities were put on with girls taking port in odv8ntur8s big ond small - examples included Taylor Swift lookalike concerts, steom train odventures, roller discos, science centre visits, onimol experiences and water sports. A numbèr ol sleepovers also took pIoc8, Wlth a trampoline porl fanrb and football stadium among the more unusual Venues chosen! Whi18 some counties planned events from scratch, other$ used the funding to help make octivities they already had planned more accessible and affordable. More thon 8,000 girls ond 2,000 odults took port in thes8 adventures- a hug8 thank you goes to all those that mode them possiblel In the spring we lounched Out and At)out 2024 with the theme Grow and Explore to encourage girls to get outside growing sunflovrfers, getting muddy in ollotm8nts,18arnlng how to herd sh8ep and picnicking with Scottish producel The chollenge bodge wo$ o great success with around 6,500 girls toking porL Girlguiding Scotland's Camp CEO was on amazing opportunity for 60 young women aged 14-18 to develop the skills and confidence to toke tha leod now and in the futur8 and engage with women in leodership rdes trom o wlde range of industries. Over 4 days in rural Perthshire, porticiponts developed their interview skills and confidence speaking. considered their personal brand and set gools, learned to network and examined feminist leadership. We also managedto squeeze in some time for fun, with on inflatoble obstacle cours8 and of course. a campfirel Camp CEO hod a big impact on girls. levals of confidence with only 16.7% of girls saying they felt confident speaking to people they don't know pr8-even¢ which rose to 44.1% POSt-8vent. Confidence levels also rose for public Speoking from 31.6PA pre-event to 68% post-eV8nt. Vrfh8n asked if they could see themselves as a leader in their chosen coreer, 31.6% strongly agreed comF)ar8d to 15% pre-event. One girl event described Camp CEO os the'best decision Ishel evar moda.. We supported 22 girls oged 16-22 to go on an international adventure in Norway. Rovamoy is a jolnt Scout and Guide jamboree vthich brings together groups from ocros$ Europe. The 2024 theme wos North of the Ordinary and provided groups a chance to explore the South of Norway for 5 days. living and vrking with groups from many different countries, before coming together at Stavonger for the main jamboree. In oddition, around 280 further girls had the opportunity of an internationol adventur8 through their local areas. 10
Trustees. report éb Girlguiding Girls speaking out All our campaigns are girl-led, putting our members voices. front and centr8, calling for change on issue5 impaGtlng girls and young women's lives. Speak Out is our youth voice forum, our champions oct as spok8SP8ople for Girlguiding Scotland and take on a direct role in shaping Girlguiding's compaigning and advocacy work. Our latest compalgn, created by our speak Out champions. was Own Our Zone. Working in partnership with Make Space for Girls, this campaign was oll about making public spoces soferfor girls and young women across Scotland. In August 2024 Own Your Zone achieved tangible policy ¢honge by f88dlng into the Scottish Government's Equally Safe Delivery Plan - a commitment to making safer play spaces In Scotland. At the start of 2024. 2 Girlguiding Scotland young members were e18Cted by members to represent us in Scotland's Youth Parliament. They haveworked hard campaigning to end g8nd8r-based violence, speaking in parliament and to the First Minister as well as contlnuing to hlghlight the work of Glrlguiding Scotland. Develop Tralnlng and events In October, we held our flagship One Team event in Clyd8banL providing on opportunity for members to connect with their peer4 network and share ideas. 139 specialist vuluiil*)vis IIVITI UUI Luur ILY I¥uiTl¥ ull¥iid¥d (IviTi ¥v¥iy Louiity ii) Scotlond for 2 days of learning and development opportunities. Teoms including dota sp8cialists and PR ond outdoor advisors had a series of workshops designed to help them èxcel in théir role. The specialist volunteers also hod the chonce to meet and get to know the Scottish Chlef Commissioner team and some Girlguiding Scotland staff members, while gaining insights into how to do their role l¢xally. It was a fantostic 2 doys of collaboration, learning ond celebrating the dedication of our amazing members. Over the year, ourtrainers have delivered around 38 individual training sessions (online) which has meant thot we have been able to offer over 900 spaces for those completing the lèoder dèvelopment programme. They have also offered 25 sessions, ollowing us to provide around 600 spaces for our safeguarding training. In parson, they hav8 Vislted cotsntl81 from the Highland & Islands to the Scottish Borders delivering training for both single sessions and county events. Also, our first response trainers have ensured that over 800 of our volunteers are trained in first aid.
Trustees, report Girlguiding Peer educators are 14-25 year olds who help Browni8s. Guides and Rangers explore important topics. They run fun. safe und challenging sessions developed with expert partnèrs on mental well-being, challenging gender stereotypes and making o stand for safety. We delivered 2 training weekends this year to train 32 new peer educators and upskill existing peer educators in new topics. In June we were at Girlguiding Glosgow's Achachairdeis centre and then at the Sir Arthur Grant centre in Aberdeenshire in September. The new peer educators went on to d8liv8r17 sessions of peer education in 2024. Since its launch in March 2024, we have uploaded 10 videos and I podcast to our new Ignite Hub. The Ignite Hub has b88n designed as the go to for inspiration and odvice to help volunteers in their role, providing digestible ond always available help and support in topics ranging from how to fill in forms to support reading data. Transformatlonol Leadorshlp Projoct We started work on our Transformational Leadership Projec¢ a new ond Innovative orea of work tor us designed to enhanc8 the support offer volunteers who take on leodershlp roles In thelT area (Ilke commissloners), encouroge people to take on these roles in the future and tackl8 some of our longer-term problems relating to volunteer retentlon. This involved the recruitment of new stoff rol8S to oversee and deliver this worl as well as completing o series of membership engagement octivities to ensure that the ideas we trial in 2025 are based on whot matters to our members. A¢e••• to Int•matlonal opportunltl•• Throughout 2024 Giriguidlng Scotland members hod the opportunlty to take part In opportunitles that1Snked them wlth other member orgonisations ofthe World Association of Girl Guides and Glrl Scouts (WAGGGS). We hosted the UKIGreece Girlgulding Overseos Linked wlth Development (GOLD) project in August 2024 for an evening of cultural exchange where members had the OPF)Ortunlty to learn about the WAGGGS leodership mindsets. Two notionol level volunteers also attended the WAGGGS Academy in autumn 2024, where they took part in a variety of troining sessions. The members then presented back to the trustee board their learnings on retum to the UK. Wè also supported members across Scotland to take part in international trips and events through grants from the Good Guiding Fund. 12
Trustees. report Girlguiding Gonoration CashBack G8n8ration CashBack is a Scottish Govemment funded project that 5UPPOrts Guide and Ranger units who meet in areas of deprivation or whorg mombgrs of thg unit havg exp8rienc8d trauma. The programme is run in partnership with Scouts Scotland, Boys Brigode Scotland and Youth Scotlond. Gener(rtion CashBack provides holistic capacity- building support to units through its grow strand ond everyday leadership opportunities for young members through its lead strand. Over the course of 2024. 49 units and 528 girls benefitted from CoshBack grow while more than 200 girls participated in leadership sessions covering topics from bulldlng your own confidence and r8silience to challenging everyday sexism. For many participants, the highlight of the CashBack project each year is Reach - an event for young people from all 4 partner organisations to come together toke part in fun workshops and challenge themselves. Reach is organised ond delivered by o group of young advisors, and lost year we had 3 amazing Girlguidin9 Scotland members on the planning teom! The essentials In summ8r 2024. trustees recelved an Inslghrful report from an externol Consultont who had been commissioned to help identify how best to align our resources with our plans to grow guiding in S¢otlond. Following the Building Our Ambitions report the tru$tee$ chose to modestly expand tha number of core staff posts. 2 of the 3 roles will help provide more support for countles, helping with ¢omplian¢e ond good govemonce and another role focusses on PR to build the external oworeness of guiding. The honorary treasurer and finance manager worked on revieviing of oll our tunds so they con ba used for projects that con help sustoin the delivery of great guiding for girls everywhere. We held regulor meetings wtth o consultative group of around 60 to facilitate a strong route for member engagement. We listened to their views and sugg8Stions around equality, diversity and inclusion and on environmental sustainobility, as well os on volunteer troining ond development. To support county executive members in their roles, 5 sessions of trustee training were held during the year, with 37 attendees in total. This 90-minute-long online session covers the bosi¢s of being a member of a county executiV8, who can be a trustee. what the duties are and what is eXpted of a trustee by Glriguidlng and OSCR. 13
Trustees. report éb Girlguiding We &xpanded the volunteer county support team so that they could take on rgsponsibillty for providing trustees with assurance that Counties are b8ing managed effectively. We also introduced a new county reporting tool in spring 2024. The Intormation gatnerea trom this reporting will be usea to proviae beller supporr to counties across several areas. This team continued to support counties to improve compliance rates for volunteers in relation to mandatory training requirements. We continued with on ongoing progromme of planned preventative mointenance of our headquarters building. We updated th8 main meeting room, making It a more welcoming and useable space for staff. volunteers ond girls. We continued to implement the recommendations of the IT review (carried out in 2023), including selecting on onllne HR system, ond exploring waysto make better use of Teams and SharePoint. This Vrk wlll continue in 2025. An internal review into the whol8 package of staff benefits was carried out and an updated remunercrtion pollcy wlll be presented to Trustee$ In 2025. Planned activity that was not dellvered In 2024 A small number of octlvSties and workstreams were postponed, deferred or cancelled In 2024. Our planned parliomentory rec8Ption to celebrate the work of Speak Out and the culminotion of our Own Our Zone campaign was unfortunately cancelled due to a weather warning. Our Wander the World event, due to take place in September in Perth, was cancelled as the team were unable to secure a venue. We also struggled to recrult lead volunteers for Scottish level specialist roles with limited oppllcotions. Due to staff absence and voconcies, we had Ilmlt8d staff capocity to offer support to counties and to deliver external visibility work both locally and notionolly. Also due to staff vacancies in last few months of 2024, lost momentum in providing on the ground support for recruitment actlvity. but we pivoted to offer online welcome sessions to every naw enquirer. Flnanclal revlow The statement offlnunclal a¢tfvftI (SOFA) Income and expenditure for the yeor is detoiled in the SOFA together with any net goins and losses on the investments. These are shown separately for unrestricted and designated funds, which moy be used ot the discretion of the Trusteè board, and restricted funds which must be spent in occordonce with donor wishes. 14
Trustees. report Girlguiding The trustees plonned ond spent funds from money they had designated within reserves to help grow and support grassroots guiding. This included grant giving using the Good Guiding Fund and spand on projects in the operational rolling plan to allow for more activities to recruit. retain and support volunteers in their roles and to harp counties with good governonce. The implementation of this strategy hos resulted in a plonned deficit within designated funds. The overall deticit for the year was £88,945 (2023: deficit £142.252), of which a surplus of £148,842 (2023 surplus £249.062) is unrestricted. a deficit of £223,793 (2023.. deflclt £323,744) is designated ond a deficit of £13,994 {2023- deficit £67.571) is r8Strlcted. A retoil shop (Including online) sells Girlguiding uniforms. badge4 resources etc and profits from this are retained by the organisation and help to fulfil its aims (this is primary purpose trade) within the unrestricted funds. At the end of 2024 retail income was down by £54,742 from £739,318 in 2023 to £684,576. This led to an overall fall in retail gross proflt by £7,984 from £181,567 to £173,583. We anticipat8 that profits may decline again in 2025 due to the continued decline in sales of curr8nt uniform which is to be replaced with a n8w uniform collection in 2026. This should then see an increase in retail so18s and profit. As of 31 D8c8mb8r 2024, the transférs from each of the funds wère as follows.. Fund RnI¢trn¥l•r Endtx m•nt Contlngoncy Fund FABRIC To open lurKI (Soe nolg 21) To open lund ($00 note 21) To close tund (880 note 21) To close fund Isoe not• 21) To top up lund to £300k rèprossnting 6 rounds ot Guidi Fund Vndor5pend of Good Guidin round 3 To opan fund ($80 notè 21) To closa lurKI (saa not• 21} (35qooo) 350,000 (50,000) 50.OLh) Fflends Netherurd Gortbeld Weston ol (z032) (10321 (14) 14 Gukllng (29L116) 291.116 Fund Good Fund IT Fund Guidin9 (11914) 1119141 (50.000) 50.000 Netharurd Advonturg Income FurKI Op$¥ationul Rolling Phjn R8curring (59.994) (59.994) To close FIndS of Nethewrd (se8 note 1032 1032 15
Trustees. report Girlguiding Fund R•awilorlran•f•r D•snt- RlIk1- Endo Total Opgrotional Rolling Pkjn RgcufTin Operot)onal Rolllng Plan Tronsformationol & Fresh Operotional Rolling Plan TronslormatiorKJI & Fr$$h Operationol Rolling Plan Tr¢Jn5formotional To 0ft fund ($00 note 21) (200,000) 200.( Translw kncomo now included os port of th• opèrtstitinol plan To ck)se Netherufd Income fund ($80 note 21) 16.623 16,623 59,994 59,994 Vnderspgnd ot Gc#xI Guiding round 3 IZ914 IZ914 & Frash Spaclal Fund Evants Allocatlon ol sperKI (z648) Webstèr Incom8 Fund Tronsl8r income now Includ8d as part ot opèrotKKI rolllng lan Tronsler Ir¢m8 included os port of operatlonol rolling lan No d•snat•d include as part of unTtrIct¥ lund 56.693 (56,693) Webstor Income Fund (16,612) {16.6231 W8bstar L8gacv Fund ger 126,970 (128,970) Totols (754,830) 884,434 (z634) {T26.970) The plonned deslgnotlons offunds os noted obove ond net Incomelexpendlture of each fund decreases unrestricted funds by £605,988 to £171261 (2023.. £778,249), incr8os8s designated funds by £660,641 to £Z676,081 (2023: £Z015,440). Further infomotion on the designated funds can be found in the notes to the accounts in note 21. 16
Trustees. report &b Girlguiding Invastmont policy and porformance Investments are held to provide investment income for day to day running costs and fund strategically important projects in the future. A professionol fund management ompany Is employed to monuge the funds ond it5 perlorrTiuiILe is Tevi¥weLI by Business Manogement and Finance committee. Performance is benchmarked against appropriate performance indices. Investments were valued ot £1.870,338 at 31 December 2024. Reserves pollcy Reserves are classified as unrestricted generol income funds, designated funds, restricted or endow8d funds d8flned os follovts: General funds may be used by Girlguiding Scotland ot the dlscretion of the Trustee board to m8at future capital or revenue expenditure. Designated funds 1$ a portion of the unrestricted funds that has been $8t oslde for a particulor purpose ot the discretion of the Trustee boord. Restricted funds may bè used subj'ect to specific restrictions that may have been imposed by the donor or in terms of restrictive wording of an oppeol. The restrict8d funds are analysed over the individual funds. Endowed funds are retained and invested in furtherance of charitable purposes. Based on worklng capltal needs and an assessment of income security, stock market volatility, propety asset and trading risks. the Trustee board considers that the mlnimum torget to meet the reserves policy should b8 £350.000 which represents slx months, average operational expenditure. This amount has b88n transferred to designated funds as a contingency fund and will be reviewed on an annual basis. Fundral8lng Girlguiding Scotland's activities are funded predominantly by subscription5 from members, surpluses from primary purposetrading in theshop, and grant ossistanceand other sources of income including legacies, as disclosed in the SOF Girlguiding Scotland records its thanks to funders who continued to support our work during the year. The Scottish Government through the Children. Young P80ple & Families Early Intervention Fund, Youthlink Scotlond and the CashBock tor Communities Fund. Scottish Power, The Gannochy TrusL Girlguiding. Friends of Girlguiding Scotland hove all helped guiding locally and nationally to build capacity. 17
Trustees. report &b Girlguiding We are grateful for funding from the Buchonnan Trust, King George Vl Trust Mrs A A Clutterbucvs Trust. Hugh & Mary Miller Trus( and legacy income trom the late Shiela MacDonald. These funds were used for volunteer training and delivering activities for girls. Plans lor future perlods Our oims for 2025 ore- Enqulre Our new PR officer wlll alm to Increase vlsibilty of guldlng across Scotland both locally and nationally, highlighting local stories as well as aiming to secure national coverage for our national events and research. We'll also aim to contlnue to develop our PRA network to support local visibility with monthly development calls and online support. W8,11 develop an ambassador programme to recruit a group of influential women to champion Girlguiding Scotland within their specialism and beyond. We aim to use this panel to bring vital visibility to Girlguiding as well as inspiring our young members and volunteers. We olm to Increose our externol ottalrs work wlth Increased stakeholder 8ngag8ment and increased visibility within youthwort volunteering and violence ogoinst women spaces, Includlng cross party groups. speclallsi networks anu onllne. We'll host o stond at The Gath8rlng 2025 whlch wlll glve us vislblllty and the opportunlty to raise awareness of our activities, withln the thlrd sector and beyond. We'll use th1$ uypuiluiiily Iv luuiiLlI vui Pvw¥i¥d t)y VuluiiL¥¥is ii)¥¥SU9illg1 o iiew coiicept lo emphasise the scale and imFXJCt of our 9.000 volunteors and connect our messaging obout this topic. We'll continue to work towards LGBT Youth Scotland's chartar to d8monstrat8 our commltment as a champion of LGBT inclusion. This is due to be submitted for approvol March 2025. W8 will be discussing other possibl8 chartors to work towords. We'll learn from our development work to date ond build on them with a renèwed opproach through the Volunteer Recruitment ProjecL working with 8Xt8rnal stakeholders and tailoring recruitment acti¥ities to specific audiencos while olso increasing stoff ond volunteer COFxJclty Ot GitsgJKling Sctilond. This will enoble us to offer more support to local VIte teamsvath the cth of driving up volunteer enquirieg over tho noxt 3 years. 18
Trustees. report Girlguiding We'll continu8, for example. to develop training and tools to help our existing volunteers feel more confident taking part in recruitment activities, and we'll show them how to put learning into practice whether thors by creating inclusive and effective volunteering odverts, rurining 5tolls ot community event5 or deliveririg irispiririg tulkb lu u diverse range of potential volunteers. Welcome Th8 Volunteer R8cruitm8nt Project will also give renewed energy to our efforts to improve how we welcome new volunteers. The staff and volunteer team attoched to the project wlll toke the lead in &xpanding the programm8 of G8tting Started with Girlguiding Scotland sessions for new volunteers. Theyii also support local volunteer teams to addr8SS 8nquiry backlogs and blockages in the recruitment and vetting pipeline. They'll ploy on Smportant part too In helping to ernd some of the thanks and recognitlon initiatives aimed at newer volunteers vlhich we've launched in recent years including the Flrst15 meetings badge. We'll also trlal morking the moment prosp8ctlve volunteers complete the recrultment and vetting process with a card and #IBelong badge the intended purpose of this Initiative Is to reward the completion of essential tosks like completing reference checks (pot8ntlally speeding up the Joining process) and to be clear In our commitment to creatlng an Incluslve culture that welcomes and values all volunteers. stay We'll c8lebrate Volunte8rs' Week by collaborotlng wlth Glrlguldlng on a dlgltal campalgn to highlight our volunteers, stories ond ocknowlèdg8 their ochi8v8mentS, 8ncouroging them to ¥tay In gulalng. We'll launch our 4-part digital thanks and recognition project providing e-cards, a thank you wall, better award recognition and a series of marketing assets for our volunteers to use locally. We'll host a thanks and reco9nition event in June 2025 in Edinburgh. 250 members who hav8 b88n nominated for their contribution to Girlguiding will b8 irsvited to a special celebration event to acknowledge their contribution to guiding in Scotland. This aims to encourag8 a culture of cel8brating and moking volunt88rs f881 more oppreciated and valued lor the work they do. 19
Trustees. report &b Girlgulding We will offer 2 more chances to apply for a grant of up to £500 in February and ogoin in th8 autumn through the Good Guiding Fund. This fund contributes towards essential Costs like hall rent subscriptions. uniform and programme materials, os well as helping volunteers take girls Out of tne unit meeting place, giving them new experlences ana building their skills and confidence. In Jonuory, o chance to apply for a subscriptions- only grant will also be offered while new units will continue to be abl8 to access start up grants thanks to the support of Friends of Girlguiding Scotland. Our interncrtional wide gome will be back in April 2025 and this time will take ploce in Amsterdom. We will support around 600 members aged 8+ to have an international adventure. exploring Amsterdam ond Competing for prizes! Our all-s8ction. large scale event for 2025 will be Roor & Explore - a 2 day exclusive takeover of 810ir Drummond Safari porl near Stirling. We aim to hove 6,000 m8mb8rs in the park across the 2 days. As well os havlng 8xcIusiv8 access to the onimol enclosures, members will be able to enjoy an inflatable village and an eco-villag8 to enhance their 8xp8rienc8. In 2025, we'll enter the final year ot the 3-year Genercrtion CashBack programme. We look fnrwnrd tn siiprjnrtino mora C?iJida8 and Ranger units in oreas of deprlvotion throuoh the project and will continue to exploit opportunities to link girls and leaders in the project to wider Girlguiding Scotlond opportunitl8s.We'll also be preporing for the end of the project by reflecting on the learning goined, celebrating successes and helping unlts ensure they wlll be sustainable beyond the life of the project. We'll re¢rult and lounch our 6th cohort of Speak Out chompions, focussing on a new $tTU¢ture os recommended in an 8Xt8rnal review carried out in 2023. The chompions will attend a series of residential ond online workshops designed to develop their public speaking knowled9e of policy and confidence. The group will oim to launch a manifesto ahead of the expgct8d Scottish Parliament elections in 2026. Develop We'll continue to develop the support W8're able to offer local commissioners, county commissioners ond volunteers who hold roles in their counties. This year will include our Lead 2025 (formally local commissioners conference) which will be o large-$¢ale evenL including workshops and network opportunities for both current and commissioners of the future. We'll also host 3 county commissioner days acn)ss the yeor to focus on our strategi¢ pillors. 20
Trustees. report Girlguiding We'll continue work on our Transformational L8ad8rship Project throughout 2025 by pllotlng new and innovative ideos for leadership development for our current commissioners and ensuring pathways into leadership for our commissloners of the luture. Tlie5e will be evolugte(l in preF)QTQtion for recommendolior15 to be Iviode 05 to which projects arg effective enough to bg scaled up or rolled out in the future. The Essentials We'll continue to support trustee board members with consistent induction, ongoing learning ond development, and reviewing board p8rformance. We'll olso introduce peer support opportunities for trust8es and lead volunteers and carry out a pilot scheme of reverse mentoring. We are eager to explore how we con be more environmentally sustainable in terms of our building, our retail operation and in all our routine ways of worklng. We wlll create a programme of action to address this through an existing working group. We'll continue to Implement a phased programme for updating our IT and digital systems, investing in teChrlO9Y to better enable members to fulfil their volunteer roles. In 2025, thirj wlll includo on upgrad¢ to thc onlino ghop 09 Part of tho rotail offor. Structur•, gov•manc• and marKg•m•nt Ofganl•atlonal •truolur• and d•el•lon rnaklng The Gulde Assoclation nationally (known as Girlguiding) Is Incorporated under a Royal Chorter that 9ives powers to form area Associations of which Scotland is one. The Guide Association Scotland (known as Girlguiding Scotland) conducts its activities under a Constitution for Scotlond dated 12 March 2021 Yihich has been approvsxl by The Guide Association and which describes the orgonisation of guiding in Scotland. The Guide Association Scotland utilises the operating name of Girlguiding Scotlond. Girlguiding Scotland is a recognised Scottish charity registered under charity number SC005548. Girlguiding Scotland is govemed by the Trustee board who have responsibility for the decisions of the Association and has delegated its authority in specific areas to the following sub committees and working groups under individual tems of reference: Operational Board Business Management & Finance committee Appointments committee County support team Awards committeo 21
Trustees. report &b Girlguiding In addition to the above there is also o consultative group, mode up of the 27 county commissioners. Scottish chief commissioner team, Scottish representatives on the Girlguiding council, ond 6 elected members aged between18 and 30. The purpose of the consultative group Is to review, consiagr. ana commgnt upon rhe work of the I ruste8 Board and represent the views of the membership when there are significont decisions to be made by Trust88s. Trustees attend meetings of the consultative group to hear views expressed and ask questions. Eoch new member of either board. or member of a sub-committee, is offered an Inductlon programme at the tlme of appointment. The induction is held at Scottish heodquarters or online and is arranged by the chief executive. Th8 induction includgs information about the purpose. status, and structure of Glrlgulding Scotland, as well as the legal and finonciol dutias of the trustee board and the trustees. role. Trustèè trolnlng New members of the trustee board had access to an Inductlon programme. Ad hoc opportunities were offered lor trustees to access additional training. During 2024, the appolntments commSttee developed a more rigorous process for trustee induction, ongoing development and performance review. Kay managemant The Trustee board is also authorised to oppoint and delegat8 authority to the chief 8xecutlV8 to Implement policy. The chief executive is outhorised to take appropriate financial and operational manogoment responsibility to act within the terms ol the scheme of delegated authority. The arrangements for setting the pay of the chief executive are the responsibility of the Scottish chief commlssloner In consultation wlth other senior trustees. Rlsk management The Scottish Trustee Boord continuously review the major risks to which the charity is exposed, and our Systems hove been challenged to mitigcrte those risks. There is an ongoing ossessment of external risks emerging during the y8ar. The Strot8gic risks tor Girlguiding Scotland ore linked to strengthening effective governance at national and county level; continuing focus on growing the overall membership in particular on increosing volunteers to enoble growth of membership 22
Trustees. report db Girlguiding Coneoms management Concerns are managed in line with a notional Girlguiding framework of policies and proceeeos for raporting. Safeguardin9 concorn$ oro managod on boholf of Girlguiding Scotland by Girlguiding in line with agreed processes. The role of the Girlguiding Scotland county support team is to prowde direct SUPFK)rt to counties to help them to investigate and resolve concerns and complaints locally. Support is also provided by Scottish heodquarters to raise a concern wlth the Office ofthe Scottish Charity R8gulator (OSCR). The county support team reports annually to the Scottish trustee b¢)ard. Volunt••r The Guide Association Scotland is grateful for the dedication and support of our thousands of volunteers across Scotland who give their time ond energy to help our girls ond young women to achieve their potential. make a difference and be their best. Conn•¢t•d bodl Glrlguidlng Scotland forms port of The Guide Associatlon to whom Scottlsh members poy on annual subscription. In addition, Girlguiding Scotlond purchasés uniforms, publlcatlons etc. from Girlgulding Trading Service. These ar8 acquired on an arm's length trading basis and are reflected through the SOFA. Girlguiding hos also provided funding for dellverlng diversity ond legol support during the yeor. Audltor %nffAry I I P wcJ rA(Jppc)IntAd CJLidltnr fnr thA yAnr And*d qi nAc.ambAr 2024 at tha TrLJ8t8• board meeting held on15 June 2024. stat•m•nt of R••pon•lblllth• ol th• tru•t•• boanl ol Olrlgukllng scotnd The trustee board is required to prepare financial statements for eoch financiol year, which give a true and fair view of the state of affoirs and of the surplus or deflclt of Girlguiding Scotlond for that period. In so doing the trustee board is required to.. Select suitable accounting policies and then apply them consistently Obsenie the Methods and principles in the Chorities SORP Make judg8ments and estimates that are reasonable and prudent stcrte whether appllcable accountlng standards have been followed, subject to any material departures disclosed ond explained in the financial stotements; and Prepare the financial statements on the going concern basi5 unl955 it is inappropriate to assume that Girlguiding Scotland will continue in business. Iv. 23
Trustees. report db Girlguiding The Trustee tJx]rd is responsible for koeping proper accounting records which disclose wlth reasonable accuracy at ony tSme the financial FX)sition of Girlguiding Scotland and enable the Trustee board to ensure that the finonciol stotements comply with the Choritieg & Trusteo Invèstmgnt (Scotkjnd) Act 2IXJS, the Charities Accounts (Scotland) Rggulations 2006 (as amended). the Statement of Recommended Practice, and the constitution of the chority. The Trustee board dso hos a responsibility for sofeguarding thè assets ol Girlguiding Scotland ond hence taking r8asonakJ8 stgps for th8 prevention and detection of fraud and othor irregulorities. To the knoWI19e and beliel ol each of the peTsons vtho ar8 trustee bc*Jrd members at the lime the r8POrt is approved: So tar os the trustee board member is cpNorq there is no relevant informotion of which the association's OLKlitoris unoware, and Helshe hos taken oll the steps thot helshe ought to hov8 tak8n as a trust88 board member in order to rrnke himselflher8elf awar6 of ony relevant oudit infomation, and to astablish that the assocon'$ oudltor Is aware of the infonnatl(M. By opder ol the TrcD8te• board Approved by the TTUSt88 board on 21 June 2025 n th ir beh.I Scottish Chief Commissionef 24
Independent auditor's report to the trustee board for the year ended 31 December 2024 Girlguiding Scotland Oplnlon We have audlted the financial statements of The Guide Association for the year ended 31 December 2024 comprise statement of financial activities, balance sheeL statement of cash flows and notes to the financial statements, including significant occounting policies. The financial reporting fraMevrk that has been opplied in their prèparation is opplicoble law ond United Kingdom Accounting standards, including Flnancial Reportlng Standard IOZ the Financial Reporting Standard applicable In the UK and Republic of Irelond (United Kingdom Generally Accepted Accounting Pro¢ti¢g). In our opinlon the financial statements: give a true and fair view of the state of the charitys affairs as at 31 December 2024 and of its incoming resources ond applicotion of resources for the year then ended,. have been properly pr8par8d In occordance wlth Unlted Kingdom Generally Accepted Accountlng Proctlce,. ond have been prepared in accordance with the requirements of the Chorltles ond Trustee Investment (S¢otlond) Act 2005 ond regulotion 8 of the Charities Accounts (Scotland) Regulations 2uuiJ (as amended). Basislor opinlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) ancl appllcable law. vur responsltsllltles unuer those stanijaras are funher described in the Auditors responsibilities for the audit of the financial statements Section of our report. We are Independent of the charity in accordance wlth the ethlcal requirements thot are relevont to our oudit of the finonciol stotem8nts in th8 UK, including the FRC'S Ethl¢al Ston(Jord, ond v¥e have fulfllled our ollier ¥llilLul r8spoii¥lbllllles In accordanc8 Wlth these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. colUsIOnS r•l¢rtlng to goln9 eonc•rn In ouditing the finonciol stotaments. we have concluded that the trustees. use ofth8 going concern bosis of occounting in the preporotion of the finonciol stotements is appropriote. Based on the work wè hove performed. we have not identifi8d any material uncertaintl8S relating to events or conditions thoL individually or collectively, may cast significant doubt on th8 charitys obility to continue as a going concern for a period of at leost twelve month$ from when the financial statements ore authorised for issue. 25
Independent auditor's report to the trustee board for the yearended 31 December 2024 &b Girlguiding Our responsibilities and the responsibilities of the trustees with respect to going concern are d8scribed in the relevant sections of this reporL oth•r Infomiatlon The other Informotlon comprises the Information included in the annual repo¢ other than the financial stotements and our auditors report thereon. The trustees ore responsible for the other information. Our opinion on the financial stotemgnts does not Cover the other informotion and, except to the extent otherwise explicitly stated in our report, we do not express ony torm of assuronce conclusion thereon. Our responsibility is to read the other information and, In doing so, conslder wheth8r the other information is materially inconsistent with the financial statements or our knovAedge obtained in the course of the audit or otherwise appears to be moterlally mlsstated. If we Identify such materlal inconsistenci8s or apparent material misstatements. we ore required to determine whether this glvas rlse to a motarlol mlsstcrtement In th@ financial statements themselves. If, based on the work we have performed, we conclude that there is o mat8rlol mlsstatement of thls other Informatlon,. w8 are required to report that facL We have riothing to report in this regard. Matters on whlch wo aro requlrod to roport by ex¢eptlon We hove nothing to report in respect ot the tollowing motters where th8 Chorltles Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinlon: tho information givgn in thg trustg99' onnual rgport is ineonoist•nt in any mat•rial respect with the financial statements; or the charity has not kept proper accounting records; or the financiol statements ore not in ogreement with the accounting records ond returns,. or we have not received oll the information ond explanations we requir8 for our audiL Responslbllltlos of trustees As explained more fully in the Trustees, Reswnsibilities Statement set out on pages 23 to 24, the trustees are responsible for the preparotion of the financial statements and for being satisfied that they give a true and fair view. ond for such internal control as the trustees determine is nècessory to enable the preparation of financial stot9ments thot ore fr88 trom mat8rial misstatemenL vthether due to froud or error. 26
Independent auditor's report to the trustee board for the year ended 31 December 2024 &b Glrlguiding In preF)aring the financial stotements, the trustees ara responsible for assessing th8 charitys ability to continue as a going concern. disclosing, as opplicoble, matters reloted to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operotions, or hav8 no reolistic alternative but to do $0. Auditors. responsibilities for the audit of the firNincial statements We have been oppointed os ouditors under the Charitias ond Trust88 Investment (S¢otland) Act 2005 ond report in accordonce with regulations made under that Act. Our objectives are to obtain reasonable assurance obout vthether the finonciol stotements as o whole ore free from motorial misstotement. whether due to traud or error, and to ISSU8 on auditors. report thot includ8s our opinion. Reasonable ossurance is a high level ot assurance, but is not a guorontee that an audit conducted in accordance with ISAS (UK) will always detect o material misstotement when it exists. Misstatements Con arise from fraud or 8rror and are considered material if, individually or in the oggregate, they could reasonably L)e expectea to Intluence the economic aecisions of users token on the bo$i$ of these finonciol stotements. Irregularitles, including fraud, are instancesof non-complionce with lows and regulations. we aeslgn procedures In Ilne wllh our responslbllltles, outllnea oDove, to delect marèrlal misstatements in respect of irregularities. including froud. The specific procedures for this engagement and the 8Xtent to which these are capable of detectin9 irregularities. including froud ore detailed below. Idgntifying and assessing risks related to irregularities: We ossessed the susceptibility of the chority's financial statements to moterial misstatement ond howfraud mightoccur, including through discussionswith thetrustees, discussions within our audit t8om planning m8eting updatin9 our record of internol controls ond ensuring these controls operated as intended. We evaluated possible incentives and opportunities for froudulent manipulotion of the financial statements. We identified laws ond regulations that are of significance in the context of the charity by discussions with trust88s and updating our understanding of the sector in which the charity operates. Laws and regulotions of direct significance in the context of the charity include the Charities and Trustee Investment (Scotland) Act 2005, tho Charitieg Accountg (Scotland) 27
Independent auditor's report to the trustee board for the year ended 31 December 2024 &b Girlguldlng Scotland Regulations 2006 (as amended) ond guidonce issued by the Office of the Scottlsh Charity RulatOr. Audlt r•sponw to rlsks kl•ntlfi•d: We considered the extent of compliance with these lavrfs and regulotions 0$ part of our audit procedures on the reloted financial statement items including a review of financial statement disclosures. We reviewed the choriws records of breaches of laws ond regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstotements arising. We discussed the chority's policies and procedures for compliance with laws and regulations with members of monagement responsible for compliance. During the planning meeting with the auditteam, the engagement F)artner draw attention to the key areas which might involve non-compliance with laws ond regulotions or fraud. We enquired of management whathar they Vre aware of any instances of non- compliance with laws ond regulotion$ or knowledge ot ony ¢Xtuol, suspected or alleged froud. Wo addro900d tho rigk of froud through monagomont ovorrido of controlo by t09ting the appropriateness of journal entries and identifying any significant transactions that were unusual oroutsidethe normal courseof business. We assessed whetherjudgements mode in making o¢counting estimates gave rise to o possible indication of manogement bias. At tho completion 8tag0 of tho audiL tho ongtt9gmont partn•t rovlow included ensuring thot the team had appr¢)ached their vnrk with appropriote professional scepticism and thus the capacity to identify non-compliance with laws ond regulations and fraud. There ore Inherent Ilmltotlons In the oudit procedures d8scrib8d above and th8 further removed non-complionce with lows ond regulations is from the events and transactions reflected in the financial statements, the less likely we would become owore of it. Also, the rlsk of not detecting a material misstatement due to fraud is higher than the risk of not det8Cting one resulting Irom error. as fraud may involve deliberate concealment by, for @xample, forgary or int8ntionol misr8presentations, or through collusion. A further description of our r8sponsibilities is available on the Financial Reporting Council's W8bsite at- This description forms part of our auditors report.
Independent auditor's report to the trustee board for the year ended 31 December 2024 &b Girlguidlng Scotknnd Useolour ieport This report is mad8 solely to the chariws trustee4 as a bo¢Jy, In accordanc8 wlth Regul¢tion 10 of the Charities Accounts (Scotland) RegulatK)ns 2006. Our audit work hos been undertaker) so that we might stote to the trustees thos8 matters we are required to state to them in on ouditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or ossume responsibility to anyone other than the charity and trusto6s 0$ o b)dy, forour audit work for this r8port or for the opinions we have formed. Saffery LLP Levd 4 9 Huyrnarket Edinburgh EH3 8RY statutory Auditors Date.. 26.06.25 Saffery LLP is eligibl8 to act as an auditor in tem$ of section 1212 of the Companies Act 2006 29
The Gulde Assoclatlon Scolland stat•m•nt offlnanclal qctlvltl•s lor th? y•ar •nded 31 D0mbr 2024 éb Girlguiding ScotlarKI 2024 2023 Total Fund• Fund• Incomlng and •ndowm•nt•fron' Donations & legaei Charitable Activityes 8.568 9.563 Z853 20.984 ls.xo Subscriptions Troding incomg Events & tsips income Grants & othor Incom 844.009 884.578 4910 648,9 084.570 6.092 J42,129 09.390 1.771090 627,004 739,318 5.896 321,794 85,902 1,775,424 6.092 68.798 41309 131.Bn 86.779 27,081 1.4151.013 188,552 Investmgnts Ttslol 189.4015 Exp•ndltur• Roi$ing fLond$ Charitoble a¢tfvttlo8 Total 3.573 I350.339 I.JB3.912 9,848 371,128 380.071 13.421 1.924,660 1.938.287 11623 1,883.253 I975,876 203,399 203,3•• Nt galn On Invèstmènts P4•t InM•/(•XP•ndIfUV•) 5l741 141.142 21511 (2.7•1) (11.M4) 77.252 (84.946) 5&200 (14Z2521 Tronsfers b&ts¥8•n fund$ 201 (754.830) 884434 (1634) {126,970) M•t Mov•m•ntln Fund• (18.828) (12•.•70) (81.•45) (141252) Totol lund$ at Itort of y•or 778249 Z015A40 26,935 126,970 1947.894 1080,848 T•tallund•at•ndaly•ar 201* T•1 1878.011 10.307 1858.649 1947.694 Tha stat•m8nt ol Ilnanelal actMtl8s Includ•s all golns ond lossos r8cognbs8d in the year. All Iorne and exwndotuie wo$ dorived from ¢oniinulng oporatbn$ Tha notos on pages 33 to SO form part ol these linon¢iol $t¢t•mènt& 30
The Quld• Assla110n SMtland Balane• *h••t a• at 31 D•e•rnl 2024 Girlguiding Scotland Flx•d a81•ts TarKJibl8 0$ts Inv&stm&ntg 11061 1.870AJ8 1.881404 16,781 1,811,473 l828.254 ij uff•nta•••ts stocks Debtois Cash ot tonk and in hand 14 •6.643 179,211 938.883 1313,537 71.075 n307 I037.029 1,180,411 Uablllll•• Cr•ditors ttsllng du• wf<hln orte y•or 2172•2 8I071 •70.24 L119,340 N•1 U•••ts 1858.049 IM7.594 Th•lund• ollh•¢horlty Unrestilcted Incom• funds D8sonut8d Incomé hjrm R•strlcl•d In¢om• turnls 281 18ye.o KI.$07 778.249 2015.440 28,935 EndowThnl nd 128,970 Tottsl¢horftyfund• 1947,lJ•4 The linancld stotement$ were opproved ond authorised for Issua by the Trustee boord on 21 June 2025 aid signed on its behalf by.. rh¢ notes on Po9 33 to 50 form port of thests linonclal statements. 31
Th• Gulde Assoclatlon Scotland statement of cash110 for th• y•(w ondod 31 Do¢•mb•r 2024 &b Girlguiding 2024 2023 (181.247) {285,167) Cahflow from Inv••tlno Octlvtt Dividends ond inter$$t Purchase ol propety. plont & equipment Dlsposal ot Investmènts Purchas8 ol Inv&stm8nts N•t¢a•hMI(u*•d In) Irw••tlng octlvltl 89.390 (4.876) 413.308 (395,OIT) 81901 65,902 13.870) 548,414 (533,487) 74,978 Chang• In M•h and M•h•wfv4l•nts IDth•y•ar (98.348) (210,188) Co$h ond cash 8qufval8nts ot b8glnnirwJ ot year L037.029 1,247,217 C4•h & •qulvol•nts at•ndoly•or 938,•81 1,037.029 32
Th• Guld• A¥w¢lqllon S¢otlond Notes to the financial stat•nxntsfor th•y•ar •nd•d 31 Doc0ml 2024 &b Girlguiding Accountlng pollclo• Tli¢Tr prlriilpul oLGguntln9 poltles odopte(J, luugements key sources of 85tlmatlo uncertainty in the preparation of the linancial statements are as follows.. a) Bu$1$ ol prgparation The tlnanclol statements hove been prepored In oc¢ordon¢e wlth the Flnanclol Reportlng stondord 102 (FRS102). as issued by the Financiol Reporting Council (effgctlve l Jonuory 2019), the Statement of Recommended Proctlce- Accountlng and Reportlng by Charlties preparing thelr accounts In accordonee with the Flnonciol Reportlng Stondoid oppllcoble in the UK ond Republlc of Ireland, the Charitles and Trustee Invastment (Scotlond) Act 2005 and the Charitigs Accounts (Scotland) Regulations 2006 (os amgnded). Thg Gvide Association Scotlond meets the deflnltlon ot o publlc b8neflt entlty under FRS102. The statement5 are prepared on the historicol cost basis, except lor investments, which have bgen Included at fair value. Assets and liabilities are initialty recognised at historical cost or tronsoction value unless otherwise stated in the r&levont accounting policy. These tinoncial stotgments aro presented in pourKls sterling (G8P) as that is tho currency In whlch transactlons are denominated. b) Crlilcal Judg•m•nts ond ••tlmat•• In preporlng the flnonciol statement4 the trustee board mokes estlmates ond assumptlons that affect reported results, finoncial posltlon and disclosure ol contingencies. Use of ovoilable Information ond application of judggmgnt ore inherent in the formation ol the •stlmat•g, tOg•th•r wlth past •xp•rr•ne• and •xpgetotiont of futur• •v•nt¢ that aro bollevod to bg re0$orble under the clrcumstances. Actual Tesults In the luture could dlfler from such estimolgs. At the year-end thoro are no afeas where critical judgements or moterlol estimates have been mod&. e) Oolng eonc•m Based on the security ol membership subscription income, confirmation ot grant income, ongolng promotlon of retalL and the ovollablllty of adequate free reserves, the Trustee Board are ol the view that the future ol the charity is secure for at least the next12 to18 months and that on this basis the charty is 0 going concern. d) Fund accountlng Unrestricted funds are ovoilable to spend on activities thot further any of the purposes ot The Guide Association Scotland. Designated funds, whh ore unrestricted funds. ore set aslde by the trustee boord for speclflc purposes. Restricted funds are Income where the donor has imposed restrictions on the use of the funds. D9tails on the purpose and use of these funds are shown in note 21 to the financial stolements. The Webster fund had been ondowed vthere the copitol remained intoct and the income from this fund hod been designated - following a ieview of tho oiiginol F)oporwotk duiing the yeoi. the le9ocy had no restrictions ploced on it and has now been tronsferred and included as part of unrestrlcted funds. 33
Th• Guld• A$$oclatlon Scotland Notes to the IlrHJncial statements lorth•yr ondod 31 D•umber 2024 (¢ontlnu•d) &b Girlguiding e) In¢ome Iriivrii¥ i¥ r¥wyiii¥¥d wliwi ¥iiliil¥4 iTwu¥uiublv wvb¥iyl is yroboblg. SubsGrlptlons for a colendor yeor and are recognised when due. Income from government ond other grant providers Is recognlsed when the gront hos been awarded ond any pgrformonce conditions have been met. Retail income is recognised at F)oint ol sale. Tieket income is recognised once the delivery otthe event has taken place. Investment income is recognised whèn du&. Interest is recognised using the effective interest rate opplicoble to the assgt ond dlvidend Income is recognised when declared. Legocio$ orè racognised when The Guide Association Scotland becomes entitled to the income and it is probable that it will be recelved, and the amount is quantifiable. Entitlement to o 1gga¢y exist5 when there is sufficient gvidgnc9 that gift has bggn left ond tha executor is sotisfied that it is not required to settle claims on the estate. Other income is recognised whon rgwvgd. f) Expendlture and ba51¥ ol allocatlon Expenditure is recognised on an accruals bo$i$ whon Tho Gulda AssoclatSon Scotlond has enter8d Into a legol or constructive obligation and is related whgre pro¢ti¢able to the Association's charitable activitios. Cost ol raising tunds comFYises investment monog•m•nt ¢o$t$ and direct costs associated wlth Frlends ol Girlguidlng Scotland and Glrlguiding Scotland lundraising octivitles. Choritoble expenditure includes direct ond support costs o$$o¢ioted with the four themes set out under Objectives and Activities on pog• S. g) lTrv••lm•nts Investment assets are valued within the finoncial stotgmontS Ot foir valu8 In occordance with th• SORP. Rgolised ond unrealisèd goins or losses on assets are accounted for in lull within tho parti¢ulor fund of which the osset torms a part. The gain or loss arising on the disposal of on investment osset is the ditterence between the $ole$ pro¢eeds and the corrying valu8 ot the asset an(J Is recognlsed in the SOF h) Tangll)l• fix•d a*••ts Individual assets ¢osting ¢)vèr £2.500 are capitolised ot cost. Port ot the cost of hgritablg property comprises land and it is not practicablg to ollo¢otè the cost between land and buildings. Depreciotion is charged on tongiblg fixed assets on o stroight-line basis to write off the cosL over thelr estimated useful lives. The principal rates of depreciation oro." Herltoble propertles Furi)Iluie & Iltlliigs Plant & IT equipment - 2% to 6.67% io% 20%
The ¢3ulde Association Scotland Notes to the financlol statements lortha y•ur •nd•d 31 December 2024 (¢ontinuod) éb Girlguiding l) stock stocks of g¢)ods for resale ore valued ot the lower ot ¢¢)St and net reoli$oble volue. Provision is made for obsolete or slow moving Stock vthere approwiata. l) D•btor• Trodè débtors are amounts due from eu$tomèrs for merchandise sold or servlces performed. Tiade debtors are recognised at the undiscounted amount of cosh receats1e, whlch Is normolly invoice prlce, less ony allowonces for doubttul debts. k) ¢o•h and ca•h •qulvgl•nts Cosh and cash equtvalents conslst of cash on hand and balances wlth banks and are m•o$urod at talr value. i) Cr•¢lhor• Trade creditors are obllgatlons to poy ft)r goods or so0ceS that have been acqulred. They org recognlsed ot the undlscounted amount owgd to tho $upplier, whlch Is normolty the invoice price. m) Flnanclal a•Mt• am ffinanclai IlaDIiitl•• Financial instruments are recognised in the statement of financial actlvities whon Th? Gulde Asso¢lation Scotland bg¢omgs o party to the contractual provlsions of the instrument. Flnonclal Instruments ore initiolly mfjosurfjd ot tron$o¢tlon prlce and subsequently accounted for as set out b81¢)W. Flnonciol instrurngnts are classified as bosic in occordan¢g wlth Chopter11 of FRS102. At the end of each reportlng period. finonclal instrum8nts are measured ot amortised cost uslng the elfective interest rote method. Where the fair volue cannot be reliably measured, they are recogn1$ at ¢o$t1o$$ impolment. Flnanclal assets are derecognlsed when the contractuol dghts to the cash fl¢)ws fr¢)m the osset 8xpire, or when The Guide Associalion Scotland has tronsferred substontiolly oll the risks ond rewards of owngr$hip. Financial liabiltties are dèrecognisèd only once the liobllity has been extlngulshed through dlscharge, cancellation or expiry. n) P•nslon• The Guide Associati¢ Scotland operatgs o detined contribution pension scheme for stoff with NEST. A number of employees are members of the Girlguiding defined contribution pension scheme with Scottish Widows. The pension chargo represents the omounts poyablg to these schemes In respect of the year. 35
Th• Qulde Assockrtlon Scotland Notes to the finonclal $tatomontsfor th• yoar•rbd•d 31 Doc•ml 2024 (¢ontlnu•d) éb Girlguiding I Companitlv• $tatwn•nt of finqn¢knl actlvlths 2023 Fund In¢omlng and •nd¢vrnt•fvO. Donations & legacies Charitoble Aetlvrtiès &927 6,783 15.no Subscript)n$ Trading income Event5 & trips ineom Grants & other in¢om• 621014 73978 4.990 027.004 5.696 59,397 39.797 n6.883 .696 321.794 66.902 l7711.424 IM,581 26.105 610.•46 147A16 Inv8stm8nts T•tal 147,818 Exp•ndltur••n: Ralslng funds Chorlla019 actfvltlo$ T•tul 3J13 1.289.145 1,291459 9JlO 458.722 488.032 11023 1,903.2153 l975.876 215,385 21S.385 Ngt (lossllgoln on Investments M•t Incorn•l(•xp•ndltur•) 30,575 249.002 27,625 (323.744) (07.sn) 58,200 (Iu252) Tronslers betsveen fvnd$ (42S,000) 425,000 N•1 Mov•m•nt In Fund• 101.260 (67,> (141202) Total funds at stort ol year 954.188 L914184 94,504 128.970 J.04•.140 Totalfund• at•nd of y•41 771.249 1ffl6.440 26.935 120.070 1947.594 3. Donatlon• and l•gacl•g 2024 O•n•rnl DMlgnqt•d R••trlet•d TOTAL 2023 TOTAL Donotlons Legg¢iO$ Trust Incomo 6.418 5,583 4.000 500 1?.481 4000 4,503 20.984 13,150 500 1080 15,710 2.150 1353 1853 9.563 36
Th• Guldo ¥0¢ltIOn SlIad Notes to th• flnanclol $tatwnents for tho y•ar ondod 31 Do¢•mb•r 2024 (¢•ntinu•d) &b Girlguiding tionatlons from trust Incomo ware grot8fulty r8c•iv8d Irom tho lollowirrfJ organisation$'. Buchonnan Lagocy. King G8orgè Vl trUSL Miss A A Clurterbuck Trus¢ Hugh & Mary Milbr Trust We ore gratefijl lor the continued support ol FrndS of Girbuiding Scotlund 19gOeY income from thg lotg Shiela MocDonold. W8 wouhj also like to thank HBOS for their donotK)n 01 £500. 4. Tradlng In¢om• UnrntrSct•d Fund• 2024 2023 TOTAL Retall 684,576 884.57• 684,576 884.576 739.318 739,318 5. Ev•nt• In¢om• 2024 2021 TOTAL Oth•r 8v8nt¥ 6,092 6,092 6,092 6.092 5.69e 5,698 6. Orqnt• qnd •th•r In¢om• Unr••trlct•d Fund• 2024 TOTAL 2023 TOTAL Gfonts Rent receivable Other incom8 68.000 1&504 275 88.779 68.798 T86,552 323.350 18,504 275 301,597 18.504 1,893 321,794 88.798 1•8.S62 341129 Tho tru$toe$ o¢knowledgg with thonk$ gr¢nt$ from tha Seottosh Gowrnment through tho Chlldre Young People & Fomilies Eorty Interyention Fund Youthlink Scotland, thè Cash8ock lor Commun(($ progromme, Scottlsh Powar. FOGGS and GIruldIng for dellvodng dfveTsbty tralnlng andlggol suppori 7. Inv•¥tm•nt 2024 2023 TOTAL Bank int8Test DMd8nds & htarèst T5.361 11,720 27,0 15,361 $4,029 89,390 14,37] 51.531 65,902 42,309 41309
The Gulde A8so¢l¢rtlon Scotland Notes to tho financlul $tatements ftwth?y•ar •nd•d 31 D•e•mb•r 2024 (contlnu•d) &b Girlguiding 8. Ralslng fund• 2024 2023 TOTAL Inwstmènt mono9•ment Dlrect ¢o$ts 1573 760 3.088 9.848 10,333 3.088 13.421 9,900 2723 11823 3.573 g. Charltabl• •xp•rKltur• 2024 O•n•vol D••lgnat•d R1Ct•d TOTAL TOTAL Gront¥ pokl 113.8 KlO.49• 220.387 349.273 Dlfact cost* Rotall 510,993 510.993 557.751 557,751 Support Costg Stoll co$ts Inot•11) Hgadquorter$ overhd$ Rgtall ovorhoad8 Learnlng ond dovewnent support prol$¢t ¢08t$ Prolessionol loes Governonce (note10) Commltteeslworking groups 08preclatlon Irr•¢s)v¢robl¢ VAT 55&802 154,892 37.819 91,051 L172 71228 3,018 723.079 159.082 37,819 874.599 125,254 36,507 5.157 4.832 21748 21182 11722 413 18.779 839.348 5,157 187.993 21748 21182 14,679 9.592 31,155 1.193.480 6,698 136,04Q 9,872 10,974 17,230 a785 3L269 IO56,229 141773 1gJ88 957 9.179 IZ062 257237 314 06.903 1.350.339 371.12• 203.3 1.•24.816 7.983.253 38
The Guld• As•ocl¢rtlon Scotland Not¢$ to the Ilnunclal statomentsfor th• y•ar•nd•d 31 D•c•mb•r 2024 (¢ontlnu•d) &b Girlguiding 10. Gov•rnanc• lthr•trlel•d Fund 2024 2023 TOTAL TOTAL Aud l•• Audtt fo0- prh)r yotsr8 Trustèè mtrètings 14.750 3.350 4,082 21182 14,750 3.350 4.082 21182 10,354 620 10,974 11. Analy•l8 ol •taff co•ts. trU*t•••xP•n and ¢o•tol k•ymanag•m•nt Unrn•trlct•d Fund• X124 2023 TOTAL S¢lorb$ ond wog•$ Soclol 88curlty Costs Ponsion costs 475.112 43.523 40.167 568.802 78A76 7.332 7.243 6&529 1425 Z272 620.117 53.280 49,682 n3.070 57&702 46,791 49,106 674,599 Tho 0ra9• numbar of staff omployad duflng tho year wo& 2024 number 18 2023 Numbor 16 Full tlm• Part tlm• T•tul $t•ff 23 Oneemployoo recelved employee beneflt& gxcludlng ompboyer penslon costs, of more than £60,000. The hlghest pald employee v$ the chief executive, whose emoluments were a Solory of £68,780 and pension conlribution of £6.880 (2023= £66.796 $010ry. £6,679 pension). Emoluments for the key manogement personnel (as shown on page i) totallgd £171,518 (2023.. £126,434), which included pansion contributions 01 £17,141 (2023.. £14394). Members of the TNstee boord ond other sub-committees are, for the most par( volunteers who are not remunerated for their seices. The remuneroted members of these committges ore full time stoff whose costs are rèflectèd in the figures noted obovè. No trustees recelved remunerotlon ot any kind throughout the current and prior years. Poyments ore made to volunteers to reimbursg th•m for trov61 ond certoin other r&loted expenses necessarily ineurred by them in fulfilling their duties as committeg members, advisers and essential volunteef troining which amountgd to £18333 (2023. £17.851) of which £4,954 was paid to 8 trustee board members (2023: £1963 to 6 mèmbers). 39
Th• Gulde $0¢la1)n Sdnd Noto$ to the finan¢lal statements for the y•ar •nd•d 31 Dec•mb•r 2024 (¢onlinuod) &b Girlguiding 11 Tanglbl• Ilx•d aM•t• H•thtsbl• FUMI1• Pr4)•rty & Ottlng• Ewlprn•nl TOTAL At l January 2024 Additions Disposals At 31 D9¢9mr 2024 3J5 50.374 616 76.231 4260 129,920 4.876 3215 50,9 80,491 134,796 At l January 2024 Chorg• tor tha y8ar DIsF)osoI$ At 31 Doc8mb•r 2024 1315 46.891 412 61933 9,179 113,139 9,591 1315 47,303 n112 12Z730 M•t Book Valu• At 31 December 2024 3,887 1483 &379 13.298 IZ066 16.781 At 31 Dacomb¢f 2023 All assets ore used for diroct ¢hafltable purposes. The trustges are aware that there Is o matgrial dllference between the disclos8d volu8 of tha lond & bulldln9s In th•s• o¢¢ounts and the mark8t volue, but do not believe that there is value. commensurate wlth the associated cos¢ in ascgrtgining tho markot value at this time. 13. Inv••lm•nts SHORT fund (lomllY Total LOMOlund LON• 6•n•ral fvnd 2023 Caphal) Morkot value ot l January 2024 Acqulsi<6on8 Disposals Transler betr4eon fund Net Ibssllgain on revoluotlon Market valug ot 31 December 2024 456.191 158A96 1,196,788 l81l473 1,786,219 143,454 (159.143) 158.496 5l741 251,557 395,011 (254255) (413.398) 533,468 (546,414) (Iw96) 25.511 77,252 58200 660.n9 1.219.699 IM70.338 1OTI,473 Historkal cost at 31 tbcgmljer 2024 SM.443 1.267.002 1.861.445 I850,259 40
Th• 13uld? As60111)n SMlland Not•s to firhancial statoments for tho y•ar •ndod 31 D•¢•mbor 2024 (Contlnu) &b Girlguiding Most ot the investments of the Associotion ofe held in pwled managed funds. 14. St¢•ck• 2024 Shop 90¢4J$ tor r01• •5.843 .075 114. D•btor• 2024 2023 Trade d8btor$ Accruod income other debtors Propoymeni$ 11.705 50.386 91 117.049 179.2 5.932 58.947 149 9279 72307 16. Ca¥h at l)ank and In Ind 2024 Cosh hgkl by kwg¥lmgnt morKygr C¢$h ot bonk 27,827 911,056 938,683 26,524 1,010,505 1.037,029 17. Cr•dltor: amounts lalllng du• wlthln l y•ar 2024 2023 Trade credrtors AccrLuls & d8t8rr8d Incor Taxatton & soclal 98curty 114.087 120.399 1806 237.292 35.759 17,027 8,285 8lOX 18. D•rr•d Ineom• 2024 2023 At T January 2024 Amount released to Irth Amount deferred in year At 31 D8cembèr 2024 77,982 77.9•2 Deferred income represents tickets soles tor events due to toke ploce In 2025. 4T
Th• Guklo A*sockrtl¢)n SMlland Notw to th• flnanclal st¢rtom•nts lor tho year ond•d 31 Dec•mb•r 2024 {¢onllnuod) &b Girlguiding 19. Flnanclal aM•ts and Ilabllltl•¥ 2024 2023 Flnunclal os$Ots at amortlsed cost 960.4n 1,043.110 Flnonclol liabllltlas ot omortised c05t (234.488) (517861 Financial ossets compiise trade debtors. other debtors, and cash ot bank ond in hond. Finonciol Ilobilities comprise trade creditors. o¢¢ruals and other creditors. 20. O•n•ral lund• Bqlan¢• at Incom• Exp•ndlNw• Tvan•f•r• Oaln• and 8alon¢•qt l Jan 2024 L••M• 31 D•c2024 Genaral Fund 771,249 1.451.013 1,3ts3,•T2) (754.830) M.741 201 Net (docreaso) In gOra1 fund$ (606,088) 2023 MOVEMENT O•lane•al l Jan 2023 954,188 Balanc•al 31 O•e 2023 718249 Qen•ral Fund LSIO.945 (1291459) (425.000) 30.575 Nat (doergos$) In 9ongrol lunds {T75,939) 42
Th• ¢)uld¢ As$o¢lall¢)n Scotland Note$ to the IIMn¢lal st(rtThrts lor tho y•ar ond•d 31 Dec•mbor 2024 (ntInu•d) &b Girlguiding 21. ProJ•ctlundlng hdd a• d•slgnat•d, r•¥trIC and •ndowm•nt lund• Funds are raised to finoncg specific projects ond these are held in both unrestricted ond restricted Ivnds. UNRESTRICTED FUNDS Balanal In¢4xn• EXp•nd1r• Tr4Mf•r• Galn• eolonc• at l Jan 2024 Strotègle Investm•nt Webster Income fund SHORT fund Iiormal Netherurd Adventure Incomo Fund) County Tronslormotk*n Fund O¢)od Guldlng Fund Operotional Rolling Plon Tronslofmatlonol Fre$h 0ratIOnal Roll1 Pknn Recurrlng IT Fund FABRIC fund Contlngency Fund Frlond$ 1224.882 69.183 (10.031) 2&511 I240,362 4.122 {73,305) 29,902 38.187 (8.095) (59.994) 74376 (H283) (113.912) 30.093 80.118 278202 280.979 523,628 36227 (186,144) 89.531 483,242 20Z032 201032 so,000 S0,OGy) 350.000 (z032) 184.434 50.000 50,000 350,000 .373 1870,081 13JSI 1015,440 131.6n (18,511) (3eO.976) 26.611 Net incr•a#• In d•Jiqnot•d lurd•
Tho Gulde Alsoclallon S¢otlond Not• to th• finan¢lal #tat•mont# fortheymv •nd•d 31 Docomb•r 2024 (conilnued) &b Girlguiding 21. PvoJ•ctlundlng held ai d•slgnatrf r•strfe and ondowm•ntlunds (eontlnu•d) Oqln• Balonc• at l Jon2023 LosM• Ji D•e 2023 strotegic Investmt Webster Incomè fun(J I206.655 65.706 (8.398) 27.625 1,224.882 69,183 4.077 SHORT fund Iformallv Nathaiurd Adventure Incoma Fun¢Jl County Tronsformotion Fund Good Guldlng Fund Op8ratlonal Rolllng Plan Tran8lormatlonol & Fresh Op8rotbgnal RoNin9 Plan (R8currlng) IT Fund FABRIC fund Contlngency fund Fri?nds 1092 3&720 (7.910) 29.902 130.598 (s6.222) (204.908) 74,378 174,029 35,997 74000 80,118 250.000 21400 (99,772) 350,000 523,828 86.704 17.489 1.916.184 116,683 Net incr8ose In d•$lgnoted hjnds (90,822) (468.032) 13,351 ZOlS,440 425.000 27,625 Deslgnoted funds are expendable at the discration of the Trustee boord in accordonce with the pre-determined guidelines set by that committee. Tronsfers to and from designated funds represent tronsters to ond from general reserves, opproved by the Trustee board. In the year. there were transfers from the generol fund ol (£884,423) to the designoted fund. The tronsfer In the generol reserve to the deslgnoted fund comprlsed ot £200.000 tor the operotlonal Rolling Plan - Recurring. £ioo,000 tor the IT fund and FABRIC tund. £350,000 for the Wind down fund and £291,116 to the Good Guidin9 Fund. £56,693 was transferred from the Webster Income fund to unrestr5¢tod. Funds are designated for partlcular proja¢ts as follows.. Stratoglc Inv•trn•nt ful% SHOR T FUND (lormolly Netherurd adventure copital fund) To support the development of adventure for all members tolFowlng the sal8 ol Nètherurd Activity Centre. £1,236,651 vS rèm¢Jining in the fund. IT & communications fund To implement ongoing investment in ond communication platforms. Charged with deprec?atlon costs over the lrfe of the assets purchosed. É3.711 was Temoining in the fund.
Th• Guld• Assoclatlon Scotnd Not•8 to th• flnqnclal ¥t(rt•m•nts lor th• y•or •nd•d 31 De¢omb•r 2024 (contlnuod) &b Girlguiding 21. Prol•ct lurKllng h•ld as d•lgnat•4 r•trl¢t•d and ondowm•ntlund8 {Mntlnuad) W•b•t•r Inwn• lund Flexible income fund ostoblished from the lego¢y ot Miss Elizabeth Webster. The income is to be used In thè best interests of Seotti$h GuldirrfJ which moving forward will b8 ollocated direct to and used to support projects in the operationol rollin9 plan transformational & fresh fund. The remaining balonce ot £16.623 was tronsferred to the oparational fund transformotional & fresh to close this fund. N•th•rurd adv•niur• Incom• fund The proceeds from the sole ol Netherurd In 2021 ore invested by Brewln Dolphln. The Investment income is credlted to this designated fund Brewin Dolphin fees arg oflsgtagainst the Income. Moving forword the invgstmgnt income will be used to support projects In th8 operotionol rolllng plan - tron$lormationol & fresh fund. Th8 remoining bolonce of £59.994 wos tronsferred to the operotionol fund (transformationol & Iresh) to closo this fund. County tran•lormatlon lund (halllday l•gw) (fornmrly ¢>ov•man¢• ond dlgltol tran*lomiatlon lund). To support counties to recover from the Impoet of COVID-1g vlo dedlcated development offlcers tocused on three strand& iestructure of county governancg, growth of mombgrship, Incluslon ond dlverslty. The l>ood Ouldlng Fund: The Good Guiding Fund wa$ craated followlng o revlew of underutlllsed deslgnated lunds. By replacing multiple dèsignotèd funds with o single fund, we hoped to- Make it easier tor members to find lunding thot motchos thgir needs,. Moke it eosler lor membèrs to opply tor that fundlng and,. . Award more fundlng to members ot a tlme when costs were rlslng lor oll The lund was launched on 26 September 2022. Trustees hove set osld8 fundlng to enoble the fund to contlnue to support members for the next 3 yeais. To manage Ihe volume of opplications and give members odequaie time to prepare opplicotions. it was also determined thot thg fund should move from annual to bl- onnuol rounds. Th• op•ratlonal rolllng plon lund (tron•lorniatlonal & fr•sh): Thè operotionol rolling plon wos implemented to take forward projects supporting the Girlguiding Scotlond strotegic aims. This fund is specifically lor ngw, transformotlonal ond Iresh projects. 45
The Guld• A¥¥oclatlon Scotland Mtstgs to tho flnanelal $tot•m•nt lorth•y•ar •nd•d 31 D•¢ombor 2024 (c¢)ntlnu•d) éb Girlguiding . Projoctfundlng h•ld as dulgnat•d. mtrlet•d arKI •ndowm•ntlund {contlnu•d) The operational rolllng plan fund (Mcurrlry): The operational rolling plon (tronsformotionol & Iresh) fund hos been running tor o couple ol years and this fvnd (recurring) was created to ollow the smaller and now more routine projects that hod initially been pitched to the operational rolling plon {tronslormational & fresh) fund to continue befor8 they are either considered cor8 ond run gs opgrational in the buslness or cease. pro1t$ run through the op8rationol rolling plan (recutting) hove been ollocated the funds and spend Is to begln from Jon 2025. £200,000 was iransterred during the year. wlth another £2,032 in respect of the archivists projects from the Frl&nd5 of Ngtherurd fund. £20Z032 was iomoinlng in tha tund at the year gnd. IT Fund: This fund was craoted to allow for the orgonlsotbon to meet and plan for future software needs thot would allow the organisotlon to mèet Its strotegic plan. FABRIC fund: This tund was ¢rwt¢d to meet any expendlture that may be requlred for expandrturo and upkeep of th& property that is not of o routinè noture. Contlng•nGy lurKI: Thls fund is to ensurg the reserves pollcy set by tho trustegs Is met. Based on worklng capltal needs and an ossessment ol income security. stock markat volotility, property ass8t ond trading risks, the Trustee boord consklers that the mlnlmum torqet lor the general funds Yree reserve$' should bg £350,000 whlch rèpresents six months. averoge opèrotlonal expendlture. Trustegs are planning to utllise some of the reserves for guidlng a¢tivltios In the financial year, while mainloining the reserves targeL Frl•nd* lund•: Friends ol Girlguidlng Scotland To support GirlguSdlng Scotlond at the discretion of the Trustao board. Friend5 of Netherurd Originally to support the development of Netherurd to bring fun ond adventurg to members. The iemoining baloncg of £2,032 which is to be usfjd tor an archNiSt piolect hos begn transferred to operational rolling plon (recurring). 48
Girlguiding Not•$ to th• finun¢lul ttrt•m•nts lor th• y•or •nd•d 31 Decembw 2024 {contlnuod) RESTRICTED FUNDS Balanuat InMm• E¥pidllur• Tran81•rn 8olanc•al i Jan 24 JI Doe 2024 Adventure FurKI Chlef Commis51oner$ Fund Garfield Weston Special Events Fund Gen8rotion CashBock Fund Dovoloplng GuhJlng Fund HBOS New Unlt Grants 54.000 Z353 (54.000) Iz025) (207) (13.519) (122.756) (s.4271 (500) 14.965) (203,399) 7.772 193 4.913 8,958 5A27 14 (z848) 11.754 IF3,798 soo 500 7.000 189.405 Z035 10.307 26.93 (1034) Nat docf8as• In rostrlctod lunds (10,820) RESTRICTED FUNDS 2023 MOVEMENT l Jan 2023 31 D•c2023 Adventuro FurKI Chlel Commiss1$ FurMI Gorfblrj Woston 3chil Évents Fund G&n•rotlon Co$hBo¢k Fund tievoloplng GukllrvJ Fund H8oS New Unlt Gronts 5,496 6,981 27.940 1075 24.605 (1.127) (31,393) (23,0)a) (110,758) {49,075) 193 4.913 8,958 S.427 ng,718 421 S4081 94.504 147,810 (215,387) Not drs9 In r•sirf¢i•d fvnd$ (87,569) Restrlcted Funds are expendoble In occordance wlth each donorfs $ps¢lflcotion$. Th• purposes ol tho Individual funds ore os follows.. Adv•ntui•lund To be used to support countles enhonce dther exlstlng programs or to orgonis• wgnts in theif county. Chhl Gomml•lon•fs turKI To be used by the Chiet Commissioner at her discretion. Income, generoted from the Buehanon 18gocy hold by The fAlrI• As%rJcintinry F fAr.aivAd (Jnnualty. 41
&b Girlguiding Mot•• to the flnanelal $tat•m•nt•forth•y•ar•nd•d 31 D•c•mb•r 2024 (ll1nued) 21. Prolect fundlng hdd as d•¥lgnqtod, r•¥trl¢tod and •ndowm6nt lund$ (¢ontlnuod) SPo¢lai •vents lund To record extgrnal lunding for specific Guiding evonts taking place beyond the accounting year in which the funds ore received from Girlguiding and the Notionol Voluntory Youth Support Fund. ¢J•n•Mtlon Ca8hBack To provide proactive support to disodvontaged young peopl8 betwèen 10 ond 24 ygars via a local developmènt workgr. Th9 aims are to build eonfidenco. dévelop physical and personal skllls. effect positive change in behoviours ond ospirotions and improve the wellbeing. Grants are available to and existing groups. D•v•loplng guldlng (aannhY Tru•t) To support locol initiotives to Incre05e guiding provisioTr effective r?gionol ¢olloboTation on projgcts thot hove posltlve outcomes lof girls, devek)pment of flexlble guKling modals and tialnln9 provlsion to support growth. HBOS To support tralnlng $es$lons. N•w unlt grant This fund has been created to support now and re-openlng unlts wlth Inltlol Set up Costs. ENDOWMENT FUND Balan1 InGom• Exp•ndltyv• TMn•f•r• alan l JoTh2024 31 D•c2024 webster Legacy 126.970 (tt8.870) ENCQWMENT FUND Balanc• In¢off Exp•ndltuv• ThIMf•r• 2023 MOVEMENT alanc•al lJan 2023 31 O•c 2023 Webster L8g(xy 120.970 126,970 The Webster Legacy Endowment Fund represents o legacy receed In 1997. Invested as part ol the LONG investmenL income generated from this legacy was origlnally used to run training weekends ot Netherurd. Since the original legocy hod no conditions placed on it and Netherurd had been sold, the endowment should be tronsferred back to unrestricted fiinds ond tho income ggneratod Irom this will b• alloeat•d to thg opgrationol rolling plan (transformatiOr1 & fresh).
Tho Guld? A¥••¢latlon S¢•lland Notss to the flnanclal statomonts for th•yoar•ndod 31 Docembor 2024 (contlnu•d) Girlguiding 22. Funds Fund balances at 31 December 2024 ore represented by. AT 31 t)8c8mtr 2024 Tonglbla Fix8d Assèts Invastmonts Cuirgnt Asst$ Creditors falling due wfthln l year 3.687 379 iB70.338 971,941 11066 I870,338 1213,537 23L289 10.307 (61715) (4.577) {237.2921 1070.0 10.307 2023 COMPARATIVE Tanglble Fixod Assets Investments Curront Assots Crgdltof$ lolllng due wlthin l yoar 3A83 487,717 348.120 13.297 I196,786 805,357 18.780 l811,473 1,180,412 126.970 26,935 (81,0Tr) (61,ox) m.249 i0iS.440 26.936 126.970 1947,594 23. R•lat•d partytran*oetlon• Tho Guld8 Assoclotlon Is on umbrella organlsatlon. Glrlguldlng Scotland Is one ol nlne separately constituted CountrylRegion Associations established undgr thg powèrs ol the Royol Chortar to odmlnistor guiding in eoch area. During the year, Purchas of £435,214 (excluding VAT) wgrg mado fr¢)m Thè Gulde Assoclotlon Troding Servicè (2023: £471601). These purchos8s were made at ami's length. £23,693 was Included In trade credltors ot the yeor-end (2023: £14A84). The Gulde Assoclation Tradlng Servlce Is a vtholty owned subsidiory of the Guida A$so¢lotion. 49
Tho Guld A¥so¢lqtlon Scotland Notss to the flnan¢lql statements forth•year •nd•d 31 Do¢•mbot 2024 (Gontinu•d) &b Girlguiding 24. R•eoncllqtlon ol n•t Incom•tr• n•t Gash flowlrom op•ratlng acilvlths 2024 2023 Net Incoma l (owfKiff¢ure) for tho reporn9 park)d.. Adjustments lor. DepreciatKJn chorg•s Unreolisgd lossl (goin) on Irw8Stm8nts Dwidends and interg$t (Profltl on sale ol IIx8d assats Decreasel (increosa) in stock Decreosol (incr90) In dèbiors (D8croasgllincr90$9 In cr•dOtors Il•tea•h (u•d In)Ipr•vld•d byop•rn¥ngocthrttl•• 18&945) (141252) 9.591 {77.252) (69,390) 8,786 (58.200) (6S.902) (24,588) (106,904) 176,221 (181.247) 16,588) 126,059) 6,028 (285.187) 2S. Analy#ls of ¢hang•• In n•w d•bt Th• charity has no ind8bt8dn8ss undgr any term debt facility (2023.. Nil).