Girlguiding ScotlarKI The Guide Association Scotland. known as Girlguiding Scotland Trustee report and financial statements for the year ended 31 December 2025 Scottish charity number SC005548 Girlguiding Seottlsh Prèsldwrt Liz Burnley Linda Urquhart (From 6 December 2025) (Until 6 Dgc&mber 2025) Trusteo Board Scottish chief commissioner and chair Doputy Scottish chief commi¥ioner Honorory trga$urer Elaine Rough Sarah MacNeil sbgth Macmillan (From 13 August 2025) Emity Young (Until 30 Juna 2025) Alison Irving Erin Mclntosh Jill EILx)rn Evetyn Mcwhlnnle Milly Mo¢Kinn Susan Hunter (Untll 6 December 2025) Louise Crlchton (from 7 March 2025) Kotè McGroth DT Al$on Scott Chabr. bu$lne$s manogoment & fir￿n¢$ Member trustea 18-30 Member trustee Member trustee Member tTUSte8 External tru5te8 Member tru5teo Memb8T trustee 18-30 Extornal trustoe Scottllh Chl•l CommlMlon•rT•am Scottlsh chlet commlssloner Deputy Scottish chiel commissioner Asslstant Scottish chief commissionor Asslstant Scottlsh chb81 cornmlssionor Elain8 Rough Sarah MacNeil Lyndsay Strang Allson MCLaughlln Chief ex8CUtfv Head ot mgmbgrshlp dgvelopment & growth and dgputy chig19XKUtfvg Hgod ol Ilnoncg Hgad of communlcotlon& gxtemal affolrs. and glrl gxperfence Head of volunteer experlence & gngaggment Denlse Sp8nce Loulse Henderson Fay Macdonald Carotyn Fox McKav Rac￿01 Graham otttsh HQ 16 Cootes Cre$cenL Edlnburgh. EH3 7AH &b Girlguiding Advisers Ind•p•nd•nl Ext•mol Audftor Thomson Cooper Accountonts 3 Castl& Court Carnegie Campus Dunlermline KYIT 8PB Sollcltor Lindsoys WS Coledonlon EXC￿n90 19a Canning Street Edinbufgh EH3 8HE In￿StMent Manager RBC Brewin Dolphin 6th Floor. Atrio One 144 Morrison street Edinburgh EH3 88R Bank•r The Royol Bank of s￿tIon￿ 142-144 Prlnces Street Edinburgh EH2 4EQ Bank•r Showbrook 8onk Llmitgd Luteo House Waverloy Hill Business Pork The Drlve Gfeat Warley Brentwood CM13 38E Scottish chief commissioner team report &b Girlguiding In 2025 we adopted the theme 'powered by volunteers.. 9,000 volunteer5 throughout Scotland enable young members to have access to guiding experiences vthlch empowers them to discover and hjlfil their F)Otentiol. It was incredible to see that work recognised last year by the First Minister, John Swinney who showed his support for poW￿red by volunteers campaign when he spoke to a packed audience at The SCVO Gathering conference. The Scottish Government also showed their support for our work to provide o safe space for girls in local communities ocross the country by inviting us to contribute to government policy, the Equally Safe Delivery Plan. Our team of stoff and volunteers at Girlguiding Scotlond worked together to bring adventure to young members, development opportunities to oll volunteers and more focussed support to commissioners all with the aim of delivering great guidlng In Scotland. Lost Ygar we started exciting new programmes of work, including a Transformational leadership Project ond our Volunteer Recruitment Project. Consistent m•mb8r f8edback showed thot we needed more volunteers and they required more support. To help thls, our trustees committed significant resources including 8mploying Q teom of volunteer recruitment officgrs to support locol oroos to flrKI ond welcome now volunteers. Glrlgulding Scotland Is part of Girlguiding oThJ follows the policies and procadur8$ Set by them. We were therefore impocted towards the end of tho yearwith the much-publicised policy ¢hong• relating to equality, diversty and inclusion following April's Supreme Court decision relating to sex and gender. We recognise there wll be further impact when th• revised policy 1$ more fully implemented in 2026. We gove thanks to our outgoing president Lindo Urquha¢ who for more than 10 years hod supported us, helped str•ngth•n wr govemanco and had provided wise advice for 3 successive Scottish chief commissioners and the chief executive. We said thank you to Emily Young as our outgoing honorary treasurer and welcomed Lisbeth Macmillan into the role in the summer and are groteful to both volunteers for thelr expertise ond guidance. Scottish chief commissioner team report db Girlguiding As we travelled throughout Scotlond we were inspired and humbled by the huge amount of voluntary effort that volunteers contribute to guiding which benefits every local community- We thonk every volunteer and commissioner, every helper behind the scenes and lead volunteer. every sti)ff member ond every trustee. We are privileged to lead the Country, and we are really enjoying our experience ag a team - thank you. Elaine, Sorah. Lyndsay, Alison and Denise The Scottish Chief Commissioner Team and Chief Executive Trustees. report Girlguiding The tnjstees are pleased to present their annual trustees. report for the year ending 31 December 2025 which is prepared to meet the requirements of applicable law. The financial stotements comply with the Charities and Tnjstee Investment (Scotland) Act 2005, the Charities Accounts (Scotlond) Regulotions 2006 (as amended), the Memorandum ond Articles of Association, and Accounting and Reporting by Charities: Statement ot Recommended Practice oppli¢oble to Charities preF)oring their o¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irelond (FRS102). The financial statements which follow reflect the o¢tivities under the control of Girlguiding Scotlond but exclude the tinonciol o¢tivities of the Girlguiding Scotlond counties (all of which are registered as separate charitable bodies), and the divisions, districts ond units below them. A1￿ut Glrlguldlng Scotland GSrlgulding Scotlond 1$ Scotlond'$ leoding chority tor glrls, with almost 40,000 young members and aiound 9,000 volunteers. We help all girts know they can do anything. We show girls from 4 to18 0 world of possibilities big ond smoll. One where every gSrl can laugh and learn and be herself. Girlguiding Scotland is what each girl wants it to be. might be the thrill ot doing something for the tirst time. Songs around o campfire. The buzz of getting a new badge. Coming hom8 exhousted ond full of stories. If$ a Space where she can be herself, get creative, explore and most of all have fun. As one of 9 countries and regions that make up Glrlguiding in the UK, we share the same visiory mission and values.- Our vl*lon'. An equal world, where girls can make a posttNe difference, be happy, safe, and lulfil their potential. Our mlMlon: Through fun, Iriendship, challenge and adventure, we empower girls to tind their voice, inspiring them to discover the best in themselves ond to make a positive difference in their community. Ourvalu••'. Caring challenging empowering fun, inclusive. inspiring. Trustees. report Girlguiding Our impact Girlgviding reseor¢h, has shown the profound imFKJCt that being a member ofGidguiding Scotland has on girls and young women.. 83% of young members soy Gidguiding has improved their confidence. 82% of young members say Girlguiding has improved their wellbeing. 91% of young members feel welcomed at Girlguiding Girlguiding girls are up to 26% more likely to feel contident than the average Scottish young person. Objectives and Activities In summer 2025, Girlguidlng updated their strategy. Girlguiding Scotland contlnuo to ba aligned with this around the four thomes.. An unrivolled girl led experience Rewarding and flexible volunteering An Inclusive and impoctful organisation A sustainable and efficl8nt orgonisotlon Girlguldlng Scotland contlnued to pdorltlse themes around volunteers wlth 4 strateglc areas. Our 8trategFc areas Enqulr• - We'll Increase our visibility through a rongo of locol and notlonal recrultment and awareness raising activities so more people from a range of backgrounds enquire about volunteering with Girlguiding Scotland. W•l¢om• - We'll support local areas to improve the consistency and quolity of the welcome new volunteers receive. making rt quicker and easier to join Girlguiding Scotland os an odult. We'll also champion flexible opprooches to guiding to ensure our offer meets the needs of todoys volunteers as well as todays girf& Trustees. report Girlguiding stay - We'll deliver unique, high quality girl avents that encourage more volunteers to have furn build friendships arKI see the diflerence they make to the lives of girls across Scotland. We'll olso celebrote our volunteers, achievements, encouraging them to stay In guiding. D•volop- We'll give oll membgrs access toloadership opwrtunities and training so they develop n8w skills and gain confidence. Our existing volunteers will develop in their roles and more of our young members will progress to odult volunteerfng h81ping to build our future volunteer worktOTCe. Underpinning oll these areas of worl well focus on th• M¥•ntlal8to ensure we're effici8nL compliant, ond well-run. We'll lead by example and support our counties, dislrictsldivisions and units to follow chority best proctice and meot their responslbilities with r•gord5 to Girlguiding FY)licies and procedures, and the law. Under these strategic Priorities, our achievements in 2025 were as follows: Enqulre We hosted o Stand at The Gathering 2025 which gav• us vislbllity and the opportunity to rol$0 owaroness of OUT activities, withln the third sector arKI beyond. We used th1$ opportunlty to lounch our Powered by Volunteers messaging. This thread has run through a number of Intemol ond externol Communication moments this year, helping to emphasiso the scole ol our work and celebrate the impact ol our 9,000 volunteers. In November, we hosted o partiamentary exhibltion at Holyrood. Volunteers and staff were Joined by Speak Out champions overthe course of 3 days. MSPS were asked to sign our pledge against misogyny as well os being introduced to our monilesto. We Interacted with 52 MSPS over the 3-doy exhibition. Trustees. report Girlguiding Volunte8r recruitment project At the start of 2025 Girfguiding Scotlond's trustees made a significant three-year commitment to invest in a Volunteer RecTUitment Project. This project aims to get more people volunteering wSth Girlguiding ocross Scotlond. Evidence of this need wos demonstrated by our recruitment needs survey. Thi5 survey had an unusually high response rate and olmost holt of reswndents said they urgently needed more volunteers. More volunteers were felt to be key to sustaining our current presence in communities across Scotlond 09 well as enobling us to welcome waiting list girls into membership. A survey of commissioners olso demonstrated that our current volunteers need more SUPFrf)rt from Girlguiding Scotland to meet the responsibilities of their role in relation to recruitment and welcome. Ov•r th• n•xt 3 y•ar• th• volunt••r r•crultm•nt prol•ct alm• to M•: More people asking to volunteer More people joining guiding Existing volunteers f•8ling moro confident ond supp)rted in their recruftment y the end of 2025 we hod recruited 4 new volunteer recruitment officers on 3-year fixed term contracts to croat8 a Scotlond-wlde teom to support local volunteers to create recrultment plans, test out different approaches to recruitment, ond connect with externol orgonisotions thot could help us reach more volunteers. Thgse staff roles are belng supported by experienced Scottish Leod Volunteers who ore helping to steer the project ond glve additlonal support and guidance to proiact araas. The first phase of the project focused on member engogemen( wSth the team attendlng local ond notionol guiding events, ond building external connections with Third Sector Interfaces and colleges and universities. A surprise 'early wn. for the project has been the popularity of a new initiatNe which sees kKal areas provlded with a free dlsplay kSt which olms to moke it easy for our current volunteers to set up recruitm8nt stonds aimed ot specific audiences such as parentslcoTors. studant$ or retirees. Trustees. report Girlguiding Welcome More than 200 membership enquiries were handled by our Headquorters team, providing quality customer seNice to F)arentslcarers and potential volunteers. We also issued 1182 welcome emoils to newty registered volunteers introducing the Scottish team 0$ o source of support. Friends of Girlguiding Scotland continued to provide the funds for o New Unit grant programme which gives start-up funding for new and re-opening units. In 2025,18 unlts Were supported by the fund, ¢reoting more than 300 new spoces lor girlsl Supporthrcomml••lon•M Commissioners play on essential role in supporting volunteers ond dellvering good guid5ng In thelr ar￿. In 2025 vle supported locol commissloners through induction sessions, regular training and peer support through a Facebook group. As part of our Transformotionol Leadershlp Proloct, we tested Some now ways to help commissioners enjoy their role. This Includod a Fortnightly 5 newsletter to share regular updotas with commissioners. and a Pair-up progromme whlch glves commissioners a new way to connect with eoch other. We piloted welcome packs. developed through feodback from our commlssloner survey and regular drop-in ses$lon$. In the second half of 2025 these packs were sent to new, locol, ond county commissioners across Scotland. The pock included items thot support commissioners in their first few months ond signpost to odditional sources ot support. We were grateful to recelve funding from the Miss EC Hendry Charitable Trust for this pilot project. Last year we olso plloted a support programme for county commissloners whose rola would be ending in 2026. The programme oimed to help them feel more prepared and confident about coming to the end of their rolo and to assist with succession planning ond hondov•r to welcome the next county commlssioner in their oreo. The group met 4 times across the year wth a speclfic focus eoch time ond those involved the chance to come together os o peer group and discuss the challenges they were focing. One commissioner told us,-l enjoyed havin9 a chance to chat with peers at a similar stage, and time to rellect on what we have o¢hieverf. Trustees. report Girlguiding Stay Fundlng lyood Guldlry Fund In 2025, the Gonnochy Trust renewed our status as a strategic partner and genarously owarded £50,000 per annum lor the next 3 yeors to help maintain the Good Guiding Fund. With odditionol funding provided from Girlguidlng Scotlond's reseNes, were able to award £89,642 to 202 guiding levels in 2025. These grants have helped glrls access guiding by providing support with •ssentiol costs like meeting place ren( membership fees and uniform. The Fund has olso enabled girls to take part in locol volunteer-orranged opportunities Including odventurous activities, residentSal 8xp8ri8nces and othor projects which have promoted skills development and leadefship. A number ol units also sought SUPF)Ort from the Fund to take part In notlonal opportunltles like Roar and Explore at Bloir Drummond Sofori Park. Unlt Support Grant• We recelved £31,000 from Girlguiding to support unlts struggling because of the rising cost ol living. Earty In the year. we odministered a one-off round of funding to offer Unit Support Grants to those thot would stwggla wth th8 Cost of 2025 onnual subscriptlons. We paid out £28,255 with 74 units, 812 girts and 177 odults benefitting. The balancè ol tho monles wos distributed to applicants to tho Good Guidlng Fun¢ reoching o further 7 units. Evonts and actlvltles Slnce 2012, Girlguiding Scotlond has boon ho$tlng international wide games ovory 2-3 years to encourage volunteers to take their girls abroad and allow girls to experience new opwrtunities and a different culture. Intemational wide games are o fun way to Introduce travel to girls and give them an opportunlty for some independence. They trovel without parents or carers but in a safe 8nvironm8nt with our volunteers they know and trusL In 2025 the game was held In Amsterdom with over 700 members attending. The game itself wos a l-day evenL where groups V￿re given challenges to complete, focussed on culture. history or The event finished with a celebration where one group was crowned winner, and everyone got to take part in games and songs. This was an incredible opportunity for girls to be port of something bigger than just their unit. Some feedback from girls included.. .1 went on a plane for the first time", "my lavourtte part ot 10 Trustees. report Girlguiding the challengewas walking aroundand exploring all the different bits of Amsterdam'and -my fovourite port wos seeing oll the different Brovmie. Guide ond Ronger groups ond seeing people who we havenl met before.- Every year, at the beginning of June, dedic(rte a week to focus on celebrating our volunteers. Launched over 40 years ago, Volunteers. Week is a UK wide campaign that oims to provide organisations with o bigger plattorm to thank both current ond former volunteers for their contributions. Each year, Volunte8rs' Week is celebrated across the country in a number of different, inspiring ways. In 2025. we launched ourthank you wall on our website as a placewhere people could post their messages thanking other volunteers. Over the week there were 210 messoges of thanks, and the wall was visited over 1.000 timesl In addition, we supported our counties to run a local PR campaign highlightlng that our volunteers glve the equlvolent of £25 million worth of youth work in Scotlond every slngle year. This astonishing lact helped shope our first ever oll members coll, where our ¢hl•f Commissioner team welcomed members from across Scotland to an onllne meetlng to highllght and celebrate their omozlng contributlons. We olso came together wlth our 27 counties to celebrate our very flrst #Pow•r•dByVolunto•rs Doy on Saturday 7 June. Countios from ocross Scotlond got involv8d, featuring amazing volunteeTS. sharing impacttul stories and how. at every level, GlrlguidSng is powered by volunteer& On Facebook our powered by volunteers posts were vlewed nearly 23.000 times! On the some doy hosted a thanks ond recognition event In Edinburgh. More than 200 members who had been nominatèd for their contribution to Girlguiding ware Invited to a special celebration event. The highlight of the event was the speech by Girlguiding's Deputy Chief Guidewhowoswarm in herappreciation ond inspiring about the difference gviding can maketo the lives ofyoung m•mb•rsondvolunteers. Onevolunteer who hod been nominated sharecl -1 really enjoyed the day and found Sallys talk so inspiring. It wos greot to be oble to speak to her ond Our Rangers thought It was so cool that we had met herl It was really lovely to artend with others from the county but also meet18od•rs from across Scotlond.- In September olmost 7.000 of our members came to the Roar and Explore event. They took over Bloir Dwmmond Sofori Pork for o whole weekend ot fun and adventurel To make the event accessible coaches ran from Stirling 5totion to the sofori, roducing the cost of ottendon¢e ond ensurin9 travel was as little a barrier as possible. This aspect was funded by Girlguiding's odventure fund. A volunteer delivery teom of 20 worked hord to moke sure the event ran smoothly. Trustees. report Girlguiding Over the 2-days Bloir Drummond hosted twice as many keeper tolks os usual, extro bird of prey displays and sea lion demonstrations for the girls to enjoy. There wos olso o fun Inflotoble village. activities from partner McDonalrfs Fun Footboll and an eco-village run by charity portners including the SSPCA where girls could learn about conservotion and blodiverslty. To mork the event every girl who attended wos given a pair ot animal ears and on event bodge. One Guide shared,-It's absolutely amazing here ond l Can't pick o fovourite because all the animals are cute and fluffy and even the scary ones are cool." A volunteer who took girls to the event shared "Events like this are importont for the girls to physically see the number of other girfs in guiding 1$ in the thousands. The bast part of todoy is being able to just book my bus and come. everything Is orgoni$gd the event is on, and the girls are safe." Own Your Poth was one of our Transformotional Leadership pilot projects deslgned to encouroge members to think about what matters to them ond show them how staylng in guiding and taking on leodershlp robs Can help them achieve their goals. In 2025 wo held 3 Own Your Path events, which included 2 in-person workshops and I live sociol medla event. Eoch event was supported by volunteeT speakers who shored how the skills they learned through Glrlguiding have helF￿d them in their everyday life. Attendees told u$ they enjoyed Ihe range ol activities and that the events had given them the opportunity to make new friends outside their unit. Survey results also showed people left the sessions with more awareness ol the roles ovoiloble within guiding, especially of different commlssloners and county level roles. On• att8nd8e sold, 'Todo*s sesslon made me feal more confident ob)ut my future and made me feel prouder of the things I'vo ochleved throughout my time In guiding." Out and About is our annual challenge bodge whl¢h encourages members to get out of thelr normal unlt meeting place and enjoy the outdoors. 2025's theme was 'Up in the Al where we challenged our members to reach new heights. The challenge was launched by Stirling division commissioner and guide leader Anne, a volunteer, pilot lor the Scottish Ambulonce Service ond a skydiving instructor. In the video posted to Facebook Anne explained there are lots ol woys she enjoy9 being 'up in the aiff and oncouroged members to get creative for the challenge. Units could build fizry rockets, navigate the stars in the night sty, test their brovery on a zip line and hamess tho powor of tho wind. Imagination was the only limit as girls wotched hot oir bolloons, learned about birds and butterflies, ventured into the woods for some "tree gozing-. hosted poper plane tournaments and created their own porochutes. 8222 members complgted the chollenge In 2025. 12 Trustees. report Glrlgulding We recruited and launched our newest cohort of Speak Out champions. focussing on o new structure following an external review carried out in 2023. The champions ¢￿ended a series ol residential and onlin8 workshops designed to d8V8lop their public speaking. knowledge of policy and confidence. Over the course of the year the champions worked on a manifesto to help policy makers understand what girls in Scotland want to see in the forthcoming Scottish Parliament elections. The manifesto wos launched to coincide with our Scottish Parliament exhibition and received over 25 items of press coverage including oll mojor national titles. Girls Irom speak out have met with mony dgcision mokers since, where they have been abie to directly share whKJt is important to them. Develop Tralnlng and •v•nts In November we ware delighted to host lead 2025, a leadarship conference which provided support to volunteers wheroverthey were on theirlgadership joumey- wheth8r they were an experienced commlssioner or curious about l￿dershIP opportunltles they mlght be int•ro$t•d in for the future. Held in th8 Scottish Event Campus (SEC) in Glasgow. 292 attendees were welcomed wlth an empowering opening address from Scottish chief commissloner Elalne and Glrlguidlng's o$sistont chief guide Mhoiri Mockoy. Voluntears then had the chance to meet with other members from acros5 Scotland and attend 3 sessions, tailored to their Interest in aspects of leodership. Outside these sessions there were two dedicotod drop- In zone$ to ossist wlth speclflc queries and proctlcal skllls. The collaboratlon ond opportunity zone feotured severol $toll$ from dlfforent volunteering and ¢horitable organisations- such os the World Association of Girl Guides and Girl Scouts (WAGGGS), Scottish Fair Trade, and Engender. Volunteers could leom more obout the work done In these orgonisotlons and find out how their units could get Involved. Over the year, our volunteer trainers delivered mony individual training Sessions (onlinè) which has meant that we have been able to offer over 900 spaces lor those completing the leader development progromme. The olso offered 25 sesslons to provide orovnd 600 spaces for volunteers to complete safeguarding training. In person, volunteer trainers hove visited counties the length and breadth of the country from th8 Highland & Islands to the Scottish Borders delivering training for l)oth single sessions and county event& Also, our first response trainers have ensured that over 800 of our volunteers are trained in tirst aid, ensuring our units ore ot)le to run sately. 13 Trustees. report &b Girlguiding Peer educator5 ore 14-25 year olds who help Brownies. Guides and Rangers explore important topics. They run fun, safe and challenging sessions developed wlth expert partners on mental well-being chollenging gender st8reotypes and making a stand for satety. We delivered 2 training weekends this year to train 26 new peer educators and upskill 13 existing peer educators in new topics. We also held a series of online ¢olls to encouroge more young members to become p8er educotors. In 2025, our 58 peer educotors delivered 84 sessions to1,089 participont& Since Its launch in Morch 2024, we hove uploaded 10 videos and I podcast to our new Ignite Hub. The Ignite Hub has been designed as the go to ploce on our website tor inspiration and odvico to help volunteers in their role, providing digestible and always available help and support in topics ranging from l￿W to fill in forms to support rèading data. Over the cour$8 of the year 295 people occessed the hub. Transformatlonal Leadershlp ProJ•ct We regularly hear from commissioners about the pressures they face and their desire for morg SUPPOrt $0 in 2025 we launched a fixed temi projact to address these. The aim was to improve the lived experience for all our commlssbners - whether they have just started or hod been in the role for several years. We also wanted to encourage more people to consider taking on commissioner roles in the futura. W8 carried out a series of pilot prolects Including new resources, events and communication compaigns as w￿11 as a new community for 18-30 yeor old members called Routes. We also completed reseorch into the commissioner experience. We have been led by the experience of our members throughout the project and in 2026, we'll be looking at whlch of these pilots have been most effective. We'll then decide which projects could be scaled up or rolled out across Glrlguiding Scotland. A¢e••$ to Int•matlonal opportunltl Throughout 2025 Girlguiding Scotlond members had the opportunity to take part in opportunities that linked them with other member orgonisotions otthe World Association of Girl Guides and Girl Scouts (WAGGGS). 2 trustees twk part in WAGGGS ocod•my In Greece in November. 14 Trustees. report Girlguiding Generation CashBack Generation CaSh￿ck is a Scottish Govemment-funded project that aims to tackle inequalities by supporting young people oged 10 24 living in oreos of deprivution or those exposed to anti-social behaviour. The programme is Tun in partnership with Scouts Scotland. Boys Brigade Scotlond. ond Youth Scotland. ond provides holistic capacity- building support to units through its grow stronci and everyday leadership opportunities for girls through its lead strond. The latter involves our CashBack development officer trovelling to unlts o¢ros$ Scotlond to deliver fun interactiv• So$s￿n$ covering anything from confidence and resilience to everyday so￿Sm. The project began in April 2023 and will conclude in March 2026. In 2025. 518 gids from 42 units benefitted from the grow strand of the project while173 girls from 37 units benetited from Load. As well as helping girls to raise their ospirations. become more resilience and develop skills, the project has also had a positive impact on our volunteers. We've supported them to o¢cess trolning ond provided tailored support ar￿nd budgeting fundraising, r8cNltment and o ronge of other topics. Th8 prolbct has also had a wld8r impact at Girfguldlng Scotland, promptlng thè whole Girlguiding Scotland teom to consider how we can better support those with lowgr levels of flnon¢iol. digitol ond written literocy. tor instonce. As we approach the end of Generotlon CoshBocL we'll be supportlng unlts to put plon$ In ploce to ensure their future sustainobility, starting with a sories of fundraising trainings in the lirst quarter ot 2026. The essentlals Conwltlng wlth our m•mb•r• We held regular meetings with the consultative group which provides a direct route for member engogement with trustees. Their views ond suggestions were listened to on o vorigty of topics including oround how to ensure that guiding in Scotlond is gid-led, what support Girlguiding Scotland should provide to volunteers, the proposed ambassodor prolect, ond preparing tor the removol ot odult subscriptions In 2027. Support tortru•t••• and Mnlor volunt••rn We provided 4 sessions of tnjstee troining during the year, with 48 attendees in totol. This 90-minute-long online session covers the t)asi¢s of being o member ot a county executive, what duties and responsibilities are and what is exp8Cted of a trustee by Girlgviding and OSCR. 15 Trustees. report Girlguiding In 2025, senior volunteers, including trustees olso triolled a progromme of r8verse mentoring which motched more established or senior volunteers with newerliess experienced volunteers. Thi5 trial will be fully evoluoted in 2026. Equallty, dlv•rslty and I￿lUSIon In 2025,1 in14 volunteers completed on EDI troining ond Ixof oll downloaded unit meeting ploce octivities was related to EDI. There were 21 applicotions from Scottish units to Girlguiding's EDI related grants, with the majority of these being for the accessible guiding grant. Requests for visuol timetables V￿re the most common enquiry reloted to EDI from Scottish members. Our HQ We contlnued wlth on ongolng programme of planned preventative maintenance of our headquarters building. IT Improv•m•nts Work continued durir¥J the year to impl8ment our IT strat8gy Including by making better use of Teoms and SharePoint to make collaboration within and outwith the orgonlsotlon easier. We remained vigilant to Cyber security threats with an ongoing programme of staff training and through our third-porty support compony we invested in more sophisticoted threat monagement software. In August 2025. we lounched o newonline shop. This was a huge piece ol work Changing our retail monogement system ond was a whole team effort spanning six months. The new online otter is more attractive and easier to use. The retoil monogement system now Integrates wlth our flnonce system and can provide more accurate data and reports. Improvlng 6lrlguldlng Scotland a• a workplac• In October, Girlguiding Scotlond became an accrgditad Ro01 Livlng Woge Employer, which means we pay oll employed st(Jff o wage based on actual living costs, rather than the government minimum. The trustees approved improvements to the staff benetits pockoge, including enhancing maternity, adoption, and partner leave provision. The trustees were keen to pursue thi5, to onsure o Continued commitment to being an ethical employer, ond on employer of choice. ID Trustees. report Girlguiding Planned activity that was not delivered in 2025 A small number of activities and workstreams were wstponed, deterred or cancelled in 2025. There is olwoys moro ombition than capocty to deliver all our work. At least one resource , Get on Board was delayed due to volume of w￿r* but this will be published eorly in 2026. At the end of the year, following tha Git1guiding policy chonge we hod to pouse some plonned external engagem•nt and promotional wort SP￿lfiCallY Scotland, for girls, by girl our manilesto created by the Speak Out champions. We were also othised to deloy the launch of on ombassador project. Additionolly, we decided not to continue wlth a planned reprise of the #lbelong initiative. Flnonclal r•vl•w Th• •tat•m•ntol flnanclal actlvltl•• (SOFA) Income and expenditure lor the year is detailed in the SOF& together with net gains and losses on invostmont. These ore shown seporotely for unrostricted funds, which may be us•d at the discretion of tho Trustee board, and restricted funds which must be spgnt in accordance with donor wishes. The net deficit for the year was £184,389 (2024.. deficit £88,945), of which a surplus ot £17,466 {2024.' surplus £148,842) belore transfer between funds Is unrestricted, a deficit of £198,580 (2024.. deficit £223,793) before tronslers between tund$ is designoted and a deficit of £3,275 (2024.. deficit £13,994) tjefore transfers between funds is restricted. The trustees have planned to spend funds from accumulated reserves to help grow and support grassroots guiding. This has included grant giving using the Good Guiding Fund ond project spend via the operational rolling plan to allow for more octivities to r&crul( retain and support voluntaers in their roles and to help counties with good governance. The implementotion of this strategy has contributed to the planned deticit wlthln designated funds. Retail covers the sale of Girlguiding branded uniforms. badg88, resources etc. All proflt rned is kept by the organisation as unrestricted funds. Sales were betterthon expected in 2025 with a £37,714 increase to £722290, as new programme resources offget the reduction in unifomi soles ahead ol the new ronge in 2026. We also introduced o new Eposlstock system in August to improve the eff iciency of the retail operations and undertook o stock write down ot old stock at that time resulting in a £11,432 hit to profits. 17 Trustees. report &b Girlguiding As at 31 December 2025, the transfers from each of the funds were as follows.. Fund R•ow)$fortran8l•r Tot slgnated •trI￿ed Contlngency lund To Include reservas policy as wrt of gen8rol unrestricted r6serv68 350.000 (350,000) Volunteer r8cruStment ect Investment In the volunteer recruitment projgct (3 TS 55&776 556,776 ro SHORT FUND Investment in thg voluntgor recruitment project (3 ears) Unutlllged hjndlry from good guldirg round 4 & 5 reallocated to tyatlonal lan Lknutill$ed funding Irom go¢)d guiding round 4 & 5 roallocated to operalional lon Investment in the volunteer recruitmont prolact (3 (531,877) (531,677) Operationol rolllng plon Translormatlonal & Frosh Good fund 74.325 74,325 guldlng (74.325) (74,325) County translorm fund (25.099) {25.099) ears The plonned designations of funds as notad above and net incomalexpendlture of each fund increoses unrestricted funds by £367,466 to £539,727 (2024.. £171261), dècreases designated funds by £548,580 to £2.127,501 (2024-. £2.678,081). Further Information on the designated funds con be found in the notes to the accounts in note 21. Inv••tmont pollcy and p•rlornwn¢• Investments are held to provide investment income for day to day running costs and fund strategically important projects in the future. A professional tund management company is employed to manage the funds. and its performance is reviewed by the Business Monogement ond Finance committee. Pertormance is benchmarked against appropriate perlormance indices. Investments V￿re voluad at £Z008,650 at 31 Oecember 2025. R•Mrvw poJl¢y Reserves are classified as unrestricted general income funds. designated funds, restricted or endowed funds delined as follow& 18 Trustees. report Girlguiding General funds may be used by Girlguiding Scotlond ot the discretion of the Trustee board to meet future copitol OT revenue expenditure. Designcrted funds is o portion of the unrestricted funds that has been set aside for a portl¢ular purpose at the discretion of the Trustee board. Restricted funds moy be used subject to specific restrictions that may have been imposed by the donor or in tefms of restrictive wording of on appeal. The restricted funds are analysed over the individual funds. Endowed tunds are retained and invested In furtherance ot charitable purposes. Based on working copitol needs ond on ossessment of incom8 security, stock markot volatility, propety osset ond trading risks, the Trustee board considers thot tha minlmum target to meet the reserves policy should be £425.1)00 whlch ropresents between three to six months, cwerage operotional expenditure which is held within unrestricted reseNes. Fundral¥lng Girlguiding Scotlond's octivitias are funded predominantly by subscrlptlons from members, surplusos from Primary purpose trading in the shop, ond gront asslstanco and other sources of income including legocles os dlsclosed In tho SOFA. Girlguiding Scotland records its thanks to funders who contlnued to support our work during the year The Scottlgh Government through the Chlldron, Young People & Familigs Early Intervention Fund. Youthlink Scotland and the Cash8ack for Communlties Fund, the Gonno¢hy Trust the Miss EC Hendry Charitable TrusL Glrlguiding ond Friends of Girlguiding Scotland (FOGGS) hove all helped guiding locally and nationally to bulld capacity. 19 Trustees. report Ib Glrlguldlng We are grateful for fundiro from the Hugh & Mory Miller Trus( JJ Calder and legacy income from the lote Patricia Moureen Reid ond the late Miss Lilian Emslie. These funds were used for volunteer training ond delivering octtvities for girls. Plan¥ for futur? porlod¥ Our aims for 2026 are- Enquire A new post of communicotions officer V•ill aim to increase visibility of guiding across Scotland both locally and nationalty, continuing to highlight locol stories 0$ w8110s aiming to secure notionol coverage for our notional events and research. We'll also aim to continue to develop our PRA (county communicotions ond public relotions adviser) n8twork to support local visibility with monthly development colls ond onllne support. Following Camp CEO in summer 2026, our postp)ned ombossodor progromme will lounch. The ambossador progromme wll recruit a group of influentiol women to champion Glrlguiding Scotland within their speciolism ond beyond. We alm to Increase our external affairs work V￿th increased stakeholder engagement and increased visibility within youthworl volunteering ond violence ogoinst women spoces. including cross party group& specialist networks ond onlin8. Through the volunteer r•crultm8nt prolecL w8.11 Increase Interest In volunteerlng ￿th us. Our teom of paid recrultment offlcers, supported by experienced lead volunteers, wlll motivate ond support locol volunteers to create and dellver recruitment plans that reflecl the specitic needs ol their community. We aim to see prolect-supported recruitment activities happening in all of our counties by the end of 2026. We'll continue to develop training and tools to help our existing volunteers feel mor8 confident taking part in recruitment activtti8s, and we'll show them how to pul learning into practice whether that's by creating inclusive ond effective volunteering odverts, running stalls crt community events or delivering inspiring talks to a diverse range of potentiol volunteors. This will includ8 delivery of an onllne growth conference, subject to operational board opprovol. With direct support from trustees, we will commission list8ning eKercl$es to be Corrled out to research vlews of members who are less well represented in guiding communities and from whom we would like to leam how we could Improve and expand the reach of guiding. 20 Trustees. report Glrlguiding Welcome The Volunteer Recnjitment Project will aim to give renewed energy to our efforts to improve how we welcome new volunteets. The staff ond volunteer team attached to the project will take the lead in expanding the programme of Getting Started with Girlguiding Scotland information sessions for new volunteers. Theyll also support local volunteer teams to address enquiry backlogs and blockages in the recruitment and vetting pipeline. They'll play an important part in helping to embed some of the thonks and recognition initi(rtives aimed ot newer volunteers which we*e lavnchgd in rècent years including the First15 meetings badge. Stay 22 February 2026 marks a hurKlred yeaT$ of World Thlnking Doy. Thls Is an annual calebration to celebrate the10 million members of Girf Guides and Girl Scouts across thg world. To mark this spocial occasion, we will launch a w8•k-long celebration on social media on the theme of fri8ndship and a new internotional friendship badge. We will offer 2 more rounds of the Good Gulding Fund enabllng local levèls to apply for a grant of up to £500 to help enhance what they can offer. In March 2026 we will be one ol tivecities across thg UK hosting a wide gomo, Cityscapes. It will see over 2,500 members toke to the streets for o day and iconic venues of Glasgow In a roce to gother points. We'll olso Copitollse on this vislbillty wlth o digltol ond out of home campalgn ocross Glosgow with tha aim to Incraase volunteeT and gid enqulrlas. Camp CEO wlll take place In August 2026 for around 60 glrls aged 14 to 18 to get the opportunity to gain confidence and leadership skills through a series of workshops, challenges and group Wor￿ As well 0$ ses$ion$ run by a fantastic group ot volunteers, girls will have the opportunity to spend time wlth female leaders from across many different industries. We'll launch Get On Board, a rosourco to support voluntoers to taka girf$ on adventures using public transport. The resource Y￿11 be created in partnership with a number of transport providers including Scotroil. The r8$ourco wll ￿ complimented by Next stop Adventure a public transport takeover doy which aims to see members across the country take to wblic transport on the same day in May. We'll lounch Out and About 2026 wth a brand new theme - Scottish my1hs and legends. This chollengo will oiry once ogoiry to see gids gettlng out from their usual meetlng place to explore somewhere outdoors. 21 Trustees. report Glrlguiding Subject to agreement of our operational board. we'll recTUlt ond lounch our next cohort of Speak Out champions. The champions will (rttend a series of residential and online workshops designed to develop their public speaking knowledge of policy ond confidence. The group will co-design ports of their programme aimed to deliver lasting chonge in Scotland whilst increasing the visibility of the chority- Develop Our One Team event in September 2026 ￿11 bring together people who hold roles in each of our 27 counties for o weekend ol development ond networking with peers. Alongside this, we'll be working to support all our peer support networks to ensuro thot our volunteers in county level roles have a consistent ond empowering experience. This will Include moking funding available for networks to arrange face-to-foce actlvitlos. We'll be looking to embed 18aming from our Translomatlonol Leadership Project including implementing o newsupport package for local commissioners based on what our pilots hove shown is most effective. This wlll ol$0 Include working more with our 18- 30 year old members through our Routes communty to ensure th•y are glven more opportunities to develop th•lr skllls, meet others ond teel confident to take on leadershlp roles. We wlll celebrate the finale of the Cashbock phose 6 Consortium programme with an event in Stirring led by young people showcasing issues important to tham. We are proud to have Girlguiding Scotland members on the committee organising this 8v•nt. In 2026 we wlll then stort the first yeor of a new 3-year CashBack programme- Locatlon CashBack working in portnership with Scouts Scotland, Boys Brigade Scotland and Youth Scotlond to deliver leadership dovelopment opportunities ond trainings to members aged10-24 in oreos of need. The Essentials We'll continue to support trustee board members wlth consistent induction, ongoing learning and developmenL ond reviewing board performance. The Girlguiding subscription model will change in 2027, with subscriptions no longer being charged lor adult volunteers. It is hoped that this change will make the orgonisotion more appealing to potential volunteers ond reinforce the gratitude to 22 Trustees. report &b Girlguiding volunteers who give theirtime. To ensure that all levels of guiding can continue to provide support, this new model is required to be cost neutral, meaning that the cost of glrls. subscriptions will increase. These changes represent significant process ¢honge5 for volunteer& and we will seek to provide guidance and information for volunteers throughout 2026, enabling them to prepare for these change* 2026 will see the launch ot a completely new uniform collection for all sections and adult volunteers. Thi$ presents o significant OPFX)rtvnity lor our retail team who will seek to maximise sales whilst supporting volunteers and parents wth this change. We also aim to capitalise on this opportunity In terms of vi$ibility for the charity with a PR moment. An external salary benchmorking exercise will be corried out In sprfng 2026, to en$uTe thot what GSrlguidSng S¢otlond Is offering staff romalns competitive and fair within the third sector. We ore stlll eoger to explore how we con be more envlronmentally sustalnable In terms of our building our retail operation and in oll our routine ways of working. We will continue to embed improvements wherever possible. We'll continue and oim to complete the implementcrtion of o phased progromme for updating our IT ond digitol systems, investing in technology to bottor enable staff and volunteers to undertake their roles. We will maintain our tocus on cyber security, ond evolving how we work ond monitor security. to keep up with evor-¢hanging throots. stvuetur•. gov•man¢• and manag•m•nt Oryanl•ailonol •truetur• and d•eldon maklng The Gulde Assttiation nationally (thown as Girlguiding) is incorFxJrated under a Royal Charter that gives powers to form area Associations of vthich Scotland is one. The Guide Association Scotland (known 0$ Girlguiding Scotlond) conducts Its octivities undar o Constitution for Scotlond doted 12 Morch 2021 which has been approved by The Guide Association, and which describes the organisation of guiding in Scotland. The Guide Association Scotlond utilises the operoting nome of Girlguiding Scotlond. Girlguiding Scotland is a recognised Scottish charity registered under charity number SC005548. Glrlguiding Scotland is governed by the Trustee boord who hava responsibility for the decisions of the Association and has delegated its outhority in specific areas to the following sub committees ond working groups under individual tems of referen¢o'. opeiational Board Business Management & Finance committee Appointments committee County support team 23 Trustees. report &b Girlguiding Awards committe• In addition to the above thero 1$ ol$0 a consultative group. made up of the 27 county Commissioners. Scottish chief commissioner team. Scottish representatives on the Girlguiding council. and 6 el￿ted members aged between18 and 30. The purpose of the consultotive group is to review. consider, and comment UF)on the work of the Trustee 8oard and represent the views of the membership when there are signifrcont decisions to be made by Trustees. Trustees attend meetings of the consultotive group to hear vi8WS expressed and osk question* Eo¢h new member of either board, OT member of o sub-committee, is offered on induction programme ot tho time of oppointment. The induction includes information about the purpose, status, and structure of Girlguiding S¢otlon4 os well as the legal and flnanclal duties of tho trustee board ond the trustees. role. Trustee tralnlng New members of the trustee boord hod occess to on induction programme. Ad h¢X opportunities were offered for trustees to access additionol trolnlng. The rigorous process for boord member pertormance review continued. Keymanog?rnenl The Trustee board is olso outhorlsed to oppolnt or)d delegate authorlty to the chl8f executive to implement policy. The chiel executive Is outhorised to toke appropriate finonclal and operational management responsibility to act within the terms of the scheme ot delogated outhority. The arrangements for setting the pay ol the chief executive are the responsibility of the Scottish chief commissioner in Consultation with other senior trustees. Rlsk manag•m•nt The Scottish Trustee Boord continuously review the major risks to which the Charity 1$ exposed, and there is ongoing work during the year to mitigate those risks as well as an ongoing assessment ol any new risks emerging during the year. The strotegic risks for Girlguiding Scotland are linked to strengthening effective govemance at national ond county level,. trustee investment and focus on gro￿ng the overall membership in particular on incroasing volunteers to enable grovrth of membership. Conc•m¥ mna9•￿t Concerns are managed in line with a national Girlguiding framework of policies and processes for reporting. Safeguarding concerns are managed on behalf of Girlguiding Scotland by Girlguidiro in line with agreed processes. The role of the Girlguiding Scotland county support team is to provide direct support to countl8S to help them to investigate 24 Trustees. report Girlguidlng and resolve concerns and COM￿oIntS locally. Support is also provided by Scottish headquarters to raise a concern wtth the Office of the Scottish Chority Regulator (OSCR). The county support team reports onnuolly to the Scottish trustee board. Voluntoer$ The Guide Association Scotland is groteful for the dedication and support of our thousands of volunteers ocross Scotland who give their time ond energy to help our girls ond young women to achieve their potential, make a diff8rence ond be their best. Conng¢ted bodies Girlguiding Scotlond form$ port of The Gvide Associotion towhom Scottish members pay on annual subscription. In addition, Girtguiding Scotland purchases uniforms, publications etc. from Girlguiding Trading Sarvice. These ore acquired on on om'slgngth troding bosls and ore reflected through the SOFA. Girlguiding has also providad lunding for delivering acfventure and towards legal support during the year. Audltor Thomson Cooper W￿S appointed auditor for the year endgd 31 December 2025 at the Trustee board meeting held on 25 October 2025. Stat•m•nt ol R••POn￿bIlItl•$ ol th• tru•t•• board ￿ Glrlguldlng S¢otland The trustee boord Is required to prepore financial statements for each financial year, whlch give a true and fair view of the state of affairs and of the surplus or delicit of Girlguiding Scotland tor that period In $0 doing the twstee board 1$ required to.. S8lect suitable accounting policies and then apply them consistently Observe the methods and principle$ in the Chorities SORP Moke judgements ond estimates that or6 reosonable and prudont State whether applicable accounting standords hove been followed, sublect to ony material departures disclosed ond exploinod in the financial statement5- and Prepare the financial statements on the going concern basis unless it is inappropriate to assume that Girlguiding Scotland wll continue in business. iv. The Trustee board Is responsible for kfjepiNJ proper occounting records which disclose wlth reosonable accurocy ot ony tim8 the finonciol F)OSition of Girlguiding Scotland and enable the Trustee board to ensure that the financiol statements comply wlth the Charities & Twstee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Statement of Recommended Practice, ond the constitution of the charity- The Trustee board also has a responsibility for sofeguording 25 Trustees. report Glrlguldlng the assets of Girlguiding Scotland and hence for toking reasonable steps for the prevention and detection of froud ond other irregularities. To the knowledge and belief of each of the persons vtho are trustee board members at the time the report is approved.. So lar as the trustee t)oard member is owore, there Is no relevant information of which the asso¢iotion's auditor is unaware, and Helshe has taken all the steps that helshe ought to hove tokan as o trustee board member in order to make himselflherself aware of any relevant audit information, and to establish that tho ossttiation's auditor is aware of the information. By order of the Trusteo board 16 Coates Crescent Edlnburgh EH3 7AH Approved by the Trustee board on13 June 2026 Authorised to sign on their behalf Elaing Rough Scottish Chief Commissioner 26 Independent auditor's report to the trustee board for the year ended 31 December 2025 &b Glrlguldlng Scoiiand Oplnlon We have oudited the finoncial statements of Girlguiding Scotland (the 'char6ty) for the year ended 31 December 2025 which comprise the stotement of finoncial octivities, the balance sheeL the stotement ot cash tlows and notes to the financial statements, including significant accounting policies. The financial reporting framework thot hos been applied in their preparation is opplicable law ond United Kingdom Accounting Standards, including Finonciol Reporting standard 102 The Financial R8POrting Standard opplicable In the UK and Rgpublic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinlon, the financial statements= give o true ond fair view of the state of the charitable companV$ affoirs as ot 31 December 2025 and of its incomin9 resources ond applicotion of resources, for the year then ended.. hove been properly pr8pared in accordance with United Klngdom Generally Accepted Accounting Practice.. and have been prepored in oc¢ordonc• with the requirements of th8 Charities and Trustee Investment (Scotland) Act 2005 ond regulatlon 8 of th• Charities Accounts (Scotland) Regulations 2006 (os omended). Oo•l• ftlroplnlon We conducted our audit In occordonce vlth International Standards on Auditing (UK) {ISAs (UK)) ond opplicable law. Our responsibilities under those stondards are furth•r described in the Auditor's responsibilities for the audit of the financlol srotements section ol our report. We ore independent of the chority in accordance with the ethical requlrements thot ore relevant to our audit of the financial stotements in the UK, Including the FRC'S Ethical Standard. and we hove fulfilled our other 6th1￿1 responsibilities In accordance with these requirements. We believe that the audit evidence we h(The obtained Is sufficient and appropriate to provide a basis lor our opinion. Conclu•lon* Mlatlng to ylng ¢on¢•m In ouditing the financial statements. we have concluded that the Trusteas, use ol the going concern basis of accounting in the preporation of th• financial statements is appropriote. Based on the work we have performed. we have not Identified ony materiol uncertainties relating to events or conditions thoL individually or collectively, may cast significant doubt on the ¢horityS obility to continue as o going concem for a perfod of at leost twelve months from when the flnonclol stotements ore outhorised for issue. 27 Independent auditor's report to the trustee board for the year ended 31 December 2025 &b Glrlguldlng Scotland Our responsibilities ond the responsibilities of the Trustees with respect to going concern aro described in the relevont se¢tions of this report. other Inlomiutlon The other information comprises the infonnation included in th• onnuol report other than the flnonciol statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annuol report. Our opinion on the financial stotements does not cover the other information and we do not express ony form of assurance conclusion thereon. Our responsibility is to read the other information ond, In doing so, consider whether the other information is moterially inconsistent with the flnanclal statements or our knowledge obtained in th8 course of the audit or otherwise appears to be materially misstated. If we identlty such material incon8lStencies or opporent moterial misstatements, we ore required to determine whether this gives rise to a moteriol misstotement in the finonciol statements themselves. If, based on tha work we have performed, we conclude that there is a materiol misstotement of thls other nformotlon, we are required to report that fact. We hove nothing to report in this regard. 4att•r• on whlch w• ar• r•qulr•d to r•wt by•x¢•ptlon We hove nothlng to report In respect of the following matters in relation to which the Charities Accounts (Scotlond) Regulotlons 2006 (as omended) require us to reFJOrt Io you If, In our opinion.. the Intormcrtlon glven In the linanciol statements is inconslstant In any matarlal respect with ihe Trust•es' report- or proper accounting records have not been k•p( or the finonciol stotements ore not in ogreement with the accounting records,. or have not received all the infom)ation ond explonotions we require for our audlt. R•¥pon¥lbllltl•• ol truit••s As explained more fully in the statement of Trustees. responsibilities, the Trustees, who are olso the Trustees of the charity for the purpose of company law, are responsible for the preparation of the financial statem8nts and for being sotisfied that they give a true and foir view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial stotements th(rt ore free from material misstatemenc whether due to fraud or error. In preparing the fina￿101 statements, the Trustees are responsible for assessing the chortys obility to continue as a going concern, disclosing 28 Independent auditor's report to the trustee board for the year ended 31 December 2025 Glrlguldlng Seoiiund as applicable, matters reloted to going concern ond using the going concern basis of accounting unless the Trustees either intend to liquidate the ¢horitoble Company or to cease operotions. or have no realistic alternative but to do so. Audltors. responslbllltles for the audft ofthe flnanclal statements We have been aPF)ointed 0$ auditor under section 44{1)(c) of the Charities and Trust88 Investment (Scotlond) Act 2005 and rewrt in accordance with the Act and relgvant regulations made or having effect thereunder. Ovr objectives are to obtain reasonable o$$uronce ot)out whether th& flnancial stotements as a whole are free from moteriol misstatemenL whether due to fraud or error, and to l$sue on oudltor s report that includes our opinion. Reasonoble ossuronco is a high level ot ossurance but is not a guarantee that on audlt conducted in accordance wlth ISAS (UK) will alwoys detect o material misstatement when it exists. Misstataments can arise from fraud or error ond are considered materiol if, individually or in the oggregate, they could reasonably be expected to influence the oconomic decisions of users token on the basis of these Ilnanciol stotements. Irregularitles, includlng Iraud. are Instonces of non-compliance with laws and regulatlons. We design procedures In line with our responsibilities, outlined obove, to detect moterial misstotem•nts in respact ot irregulorities, including froud. The extent to which our procedures are copable of detecting irregulaTitiw including fraud is detailed below. We obtalned on understanding of the legal and regulatory frameworks within which the company operates, tocusing on those lows ond regulations that have a direct effect on the determinotion of material amounts ond disclosures in the finonciol statements. The laws and regulations we considered in th1$ context wer8 th8 Charities and Trustees Investment (Scotland) Act 2005. Charities Accounts (Scotland) Regulations 2006 (as amended) ond guidance issued by the Office of the Scottish Charity Regulotor. 29 Independent auditor's report to the trustee board for the year ended 31 December 2025 &b Girlguiding Scotland Oynlng Balanc•• We were oppointed as auditOTS of the ComF)any for the first time for the yeor ended 31 December 2025. The financial statements for th8 year ended 31 Docember 2024 were audited by another auditor, who expressed an unmodified opinion on those statements on 21 June2025. We haveconsider8dtheopening balancesasatl Januory 2025 and have obtained sufficient appropriate audit evidence regording those balances through review of the predecessor auditors working papers, whore ovoiloble. ond through our own oudit procedures. Bosed on this worl we are satisfied thot the openin9 balances do not contain misstatements that materlolly affect the current yeorf$ tinonciol statements. Ext•nt to whkh lh• audlt wo• ¢•n•ld•r•d ¢apabh ofd•t•ctlng lYr•gularltl••. Includlng Iraud: We identified the greotest rl$k of materiol impact on the financial statements from irregularities, including fraud, to be the override of controls by monogement, exlstenco ond timing of recognition of incoma and posting of unusual journals. Our audlt procedur8$ to respond to these risks in¢ludod'. Enquiri•$ ot management about their ovm identification arKI assessment of the risks of irregularities. Sample testing on th8 Posting of journal$. Reviewing meeting minutes. Detalled substantive testing on the completeness of income. Owing to tho inherent limitotions of an audit. there is on unavoldable risk that we may not have detected some material misstatements in the tinon¢iol stotemfjnts. even though we have properly planned and pertonned our audit in accordance with auditing standards. We are not rèsponsible for preventing non-compllonce and connot ba 8xpacted to detect non-compliance with all laws and regulations. These inherent limitations are particulorly significant in th8cos• of misstotement resultlng from fraud os this may involve sophisticoted schemes designed to avoid detection, including deliberat• foilure to record tronsoctions collusion or the provision of intentional misrepresentotion& A further description of OUT responsibillties is ovoilable on the Finonciol Reportlng Councll's website at-. https'.Ilwww.frc.org.uklouditorsresponsibilities. This description forms part of our auditor's reporL 30 Independent auditor's report to the trustee board for the year ended 31 December 2025 Glrlguldlng Scoiiand Us• otour r•port Thls report is made solely to the charitys Trustees. as o body, in o¢cordance with regulation 10 of the Chorities Accounts (Scotlandl RegUl￿10n$ 2006. audit work has been undertaken $0 that we might state to the charity's Trustees those motters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law. we do not o¢¢ept or assume responsibility to anyone other than the chority ond the choritys Twstees as a body, lor our audit worl for this report or for the opinions we hove formed. Flona Haro (S•nk>r StatutoryAudltor) For and on beholt of Thomson Cooper, Statutory auditors Ounf•rmUne Date.. 3 July 2026 Thomson Cooper is eligible for OPFM)intment os auditor of the charlty by vlrtuo of its eligibility for appolntment os auditor of o compony under section 1212 of the Componies Act 2006. 31 Th• Guld•Assoclatlon Scotland Balane• sh••tasat 31 D•c•mber2025 &è Girlguiding 2024 Flxada•s•ts Tongible os$ets knv8stm8nts 5.880 1008.050 1014.5 12,066 IA70,338 1881404 St(tks Debtor$ Cash at bank cnd in hand 108.996 88,042 1563,097 740.13tI 95,643 179,211 938,683 1,213,537 Credfttsrs lo11kng du• ono year 10,3 237.292 •159.744 976,245 1174280 1158.84• Th•fund• olth•¢hurlty (knr•gtrlctod Income funds 085ignated incomè lunds R•strieted Ineom• lurKI8 139,n7 1127.501 7,Oa2 17Z261 1¢76,081 10,307 Éndowmerbt fL￿d Tot•1 ¢h•rltyluhd• 11742 The linonciol stotements weve opprovgd oThJ outhorl$8d for Issua by the Trust86 board on 13 June 2026 and 5Igned on Its beholl ty. Elaine Rough, Scoltish Chief Co missionar Ll$beth Mo¢mlllon. Honorary Tr8asur8r The notes on F)ages 35 to 53 lorn part of these fIr￿ncIal stotements. 33 Th•Guld• A#so¢Sutlon S¢011ond stot•m?ntolffinunc￿l fort￿Y￿r0nd•d 31 D•combgr 2025 2025 &b Girlguiding 2014 Total Totsl In¢•mln4 und•ndo4¥rnntslroTr Donotions & ￿90t1¢S Charitabb ActNits88 9.041 19.960 2•.001 20,984 Subscriptkns Troding income Ev8nt$ & trips incom• Gronts & other i￿Orr 652.549 721290 100 857,649 n1290 14fj.J80 219.100 82,251 1••.•4• I905.8n 648.919 684.576 6,092 341129 69290 I77Z090 145.580 1*600 39.979 220.21• 86,654 21272 186N6 Investrnents Total Ixp•ndltur•• Raising funds Chor+ttsblè oeti¥hlès Total 3,749 1,532.255 i.SJ•.004 10,582 496.354 14.311 1218,730 1233.001 13,421 1,924866 1,938,287 190.121 Not goln on Investments ll•tln¢om•l(•xp￿dI1ur•) ij 80,864 8Z137 88 (1•8.680) (3.278) (184,38•) 77252 (8&945) Tron$t•r$ b•fvrt8n hJI￿9 201 350.￿0 (360,000 N•tMov•m•nl In Fund• (•41.5￿) (3.rn) {184.M•) (88.9451 Totol lund$ ot stort ol year T7Z281 Z678WI 07 I•U.•4• 1947,594 Totallund8al•nd•ly•ryxI￿ 511,727 1127.5 7.OJ2 2,074.2•0 2,•58,049 Th• stot•mènt ol Ilnonclol oetfvftb•# inekKJ•s oll WAI ond lo#•s r•co9nit•d In th• yetsr. All Income ond exp6nditur& wos d8￿d from ¢C￿lin￿l￿ ¢)p•roiion* Th• not•* on po90$ 35 to 53 fom port of th•$• Nnonclal stotgmgnts. 32 The Gulde Assoclotlon Scotland statem•nt ofcashl10￿lOfth*Y•urand￿d 31 D￿•mber 2025 éb Glrlgulding (W328) {181,2471 Dfvldends ond Interest Purch0$8 of property. pkint& gqul)mant C4spo$al of invostments Purchose of investrnent5 Il•t¢o•h In￿1(￿¥•d In) I￿￿11n0a¢th￿￿•l 02.251 69,390 14,876) 413,398 {395,0111 82,901 337,m {333,384) •8.740 Chang•lnea8h ond Inth•y•ry (176.s88) (98,348) Cosh cosh equfvolents ot bryknnkng ol ygar 93•.103 Im7,029 Cash & •qul¥¢thfti••i•nd•ly• S￿,097 83&883 The OuldeA$*oelatlon Scotland Noles to thellnanelol $tot•m￿l0lthoYoal •nd•d 31 D•e•mb•r 202S è Girlguiding Scotknnd Aeeountlry p￿￿10$ The prlncipol occounting policies adopted, judgements and kay sources of estimation uncertainty in the preparation of tha fina￿[01 statements org as follow* a) Bas14 ol pr•poratlon The financial statemants how been prep)red In occordunca wfth the Flnanclal Reportlng standard 102 (FRS102), os issued by the Financial Reporting Council (effective l January 2019). the Stolemenl of Recommended Practice. Accounting and Reporting by Charities preporlng thdr occounts in aCc￿danCe wrth the FIr￿ncl01 Reporting Standard applicabl8 In the UK ond Republlc ol Irelond, the Choritios and Trustee Invgstment (Scotland) Act 2005 ond the Charitie5 Accounts (Scotland) Regulations 2006 (as amen*Jgdl. Thg Gulde Asso¢iotSon Scolland meets the definition ol a public benefit 8ntity under FRS102. Th8 statements are prepor8d on the historiwl cost basis. oXCgPt lor Investmgnts. whlch have been Included ot laii voluo. Assets and liabilitie$ arg initiolty 1gcogni$ed ot historlcal cost or transaction value unl8$$ Othe￿18& stated in the relevont accounts.ng policy. Thes8 financial statements ore presented In pound$ sterllng (GBP) os thot 1$ the currency In which tran$adlons are (lenomlnoted b) crftl¢alJudq•m•nts and ••dm¢rt In preporln9 th& Ilnonciol $totemant& the trustee board makes estimates ond assumptions that affect reported r8$ults. financial FQSitkJn ond disclosure of contingencies. Us8 01 avollobl& Information ond oppllcation ol judgement are inherent in th8 formation ol the estSmote8. together wtth past experience ond expectations ol lutur8 evonts thot org believed to be reo$onobl8 und8r the circumstances. Actual results in the futur8 could dillar from such estimotes. At th8 year-end there are no areas whore critical judgoments or materiol e$timat&s have been made. ¢) Oolng ¢on¢•rn Based on the securfty of memb8rship $ubscrlptlon Incomg. conllrmatlon ol giant Income, ongolng prornotlon of rotolL and tho avallabllity of od8quote fr98 i&Sgtves, tho Tiustge Boord are ol the vi8W thot tho luturg ol the chority is $￿Ure for at least the next 12 to18 months and that on this basis the charity 1$ 0 goin9 concem. d) Fund aeeountlng Llnrestrictad funds arg avollabfe to Spend on octfvitles that further any of the purposes ol The Guide Associotr"on Scotlond. DesKJnoted Ivnds. which are unrestricted lund& are set a$ldg by the trustee board for Specific purposes. Restricted funds are income where the donor hos ImF)osed restriction$ on the use of the funds. Details on the purpose and uso ot these funds ore Shown in note 21 to the tinoncial statements. The Webster fund hod been endowed where the capttal remained intact ond the income from this fund had bo8n de5ignoted - following a review of thg originol Papar¥￿rk during tha year. tha lagcy hod no restrictions ￿aCed on it and h]s now been tronsferred and included as part of unrestricted lunds. 35 GUId•A￿0cIaQIan Seotland Nots¥toth•ffinunelal statementsforth•yery•nd•d 31 Oecembgr 2025 {¢Mtlnu•d) &b Girlguiding Scotland •) In¢om• Income is recognised when entitle¢ measuroble ond raceipt is probabla. Subscriptions run for a calandor year and ore recogni5ed when due. Income from govemment and other grant providars is recognised when the grant ha$ been owarded and any pertormance ¢ondltion$ hove be&n met. Retail income is recognised at point ol sole. Ticket income 1$ Tecognl$ed oncg thgdgllvary ofthe ovent has token ploce. Investm&nt Income is re¢ognised when due. Interest IS Tecognised usin9 tha ell8ctive interest rate applicable to the 0$sgt orKI dividend incorne 1$ racognised when a￿lOrad. Legacies ore rgcognised when The Gulde Associotion Scotland become5 entiried to tho incomg and it is probable thal it wlll be r8cgived and the amount Is quonttfloble. Entltlemgnt to a legacy exists when there 15 Sufficiant evidence that gift has been left and the executor Is satisfiad that it is not r8quir8d to settla claims on the estate. Other income 1$ re¢csni$ed when rg¢•ived. l) Expendltur• ttnd ba#1$ ol allocation Exp8ndSture Is reco9nisod on on accruols t)asis when The Guide AsSo¢la￿on Scotlond has entered Into o legol or constructSve obli9atlon and Is relcrt8d where practlcoble lo th8 Assoclatlon's chorltoble actI￿tleS. Costof roislng fund$ compTlses Investment monaggm8nt costs anddlroct costs 0$8oclolèd wlth Friends ol Girlguldlng Scottand and Glrlguldlng Scotlond fundralslng actfvlties. char￿abl9 8XP8ndlture Includ8$ direct ond support costs oss¢xlatgd wlth th8 four theme5 $gt out under Obj8Ctives and ACti￿tIeS on poge 5. g) Invè•tmènt$ Investment 0$Sgts or8 valued withln th8 flnanciol $t¢rt6ments at lalr valug In occordance wlth the SORP. R9alls8d and unreolised gain$ OT 10gse8 on assets or& occounted lor In full withln the partlcular lund ol wh￿h the osset forms a parL The galn or1088 arlsing on the d$posal of an Investment asset is the dlfference botr49en the soles proceeds and thg corryln9 valu8 01 tho osset and is recognl8ed in the SOF•i h) Tonglbl•ffx•d a•••ts Indlvldual assets costing over £15¢)0 are Capltallsgd ot cost Port of the c￿t of heritable property comprises land and it is nol practlcable to allocat8 the cost between lond and bullding Depreclotlon 1$ char98d on tangible lixed assets on o 8troight-line bosls to wrltooff thocosl over thelr 8stlmat8d us8lul liva& The principal rate8 of ¢Japreclation aro.. Heritable propertles Furniture & fittings Plant & tt equipment - 2% to 6.67% -20% 36 TheGulde Assoekrtlon Seotland Notes to the flnanelal stat•m•nt$ hrth•yeur •nd•d 31 D•e•mb•r 2025 (witlnued) éb Girlguiding 5cotknnd l) $to¢k Stocks ol goods lor resole are valued at thè lowaf of cost ond net reollsable volu8. Provision Is made for obsolete ￿ slow rTr)ving stock whgro oppropriotg. l) Debtors Trade d&btor$ ore omount$ due from customers for merchondise sold or setvices Pgrformgd. Trode debtors ore recognised ot the undiscounted amount ol ¢osh rg¢9ivable. ¥thlch Is noTmalty invoice price, less any ollowonces lof doubttul dgbt$. k) eosh and cash equlvalents Cosh and cash equivolents consist of w$h on hand and lyjloncos ￿￿th banks and are measured irt fair value. i) Cv•dltor• Trodg crgditors oro obllgotlons to poy lor goods or 8er¥ices that h¢y48 been acquired. Th8y aro r9CO9nised ot the undlscounted omount owed to tha $uppllor, whlch Is normaljy the InvoScg prke. m) Flnan¢lal o¥¥•t• andllnanclal Ilabllkl Flnanclal In$trum&At$ ore recognised in the stalement ol financial activttlas when The Guldg A88oclotlon Scotklnd become5 0 porty to tha contractual provisions of thg instrument. Flnanclol Instrumenis arè initlalty measured at trans¢xtion prica ond 9ubsaquèntly accounted lor 0$ sat out b8knv. Flnancial Instruments oro ClasS￿led as basic In occordance wlth Cfvjptor 11 ol FRS102. At the and of eoch rèportlng peri¢xl, finonciol instruments ara moasurgd ot amortlsed cost using the eftective interest rote method. Wher8 the falr value cannot be rellobly meosuied, they ai6 rècognlsed at cost less imFJoirm8nt Flnoncial asseis oro der8cognis8d when tha contractual rl9hts to the cosh ftows from the asset oxpire. or wh8n The Guldg Associotlon Scotlond ho$ tron$feTred $ub$tantially all the risks ond rewards ol own8rshlp. Financiol l￿bIlIti￿ ore derecryJnised only once the liability hos bgan oxtingul$hgd through dTrs¢horg&. cancellotion or expiry. n) P•n8lons Thg Guide Assoclatth Scotlond operates a defined contribution pension schgme lor staff wSth NEST. A number ol employees ale members of the Girtguiding dellned contribLrtlon pen$lon scheme with Scottish Widow5. The pension charge reprosents tho amount$ yable to these schemes in respect ol the year. 37 The Guide Associqrtlon SMUand 14otes to the financlal st￿￿￿onts torth•y•ar•nd•d 31 December 2025 {continued) db Glrlguiding Scotbr I Comparallv• stat•m•ntof Ilnanclal a¢tlvltl•• Funds t>onotions S l0gocfjg$ CharItab￿ Activttkns Subscrptions Tradln9 Sncome EV￿t$ & rrips Incom• fjrant8 & other knccffitr 8.568 9.563 1853 20.904 644,009 084,576 4910 648,91• 084.1170 0.092 341129 8•,390 I,7Fi090 6,092 68.798 41309 131.6n 86.779 27,081 L401.013 186.552 Investments T¢lql 1•9.4011 Exp•ndltur• Roislr4J funds Charitablo tscbvit*s 3.573 1,350,339 I363.M2 11,421 1.?24,888 1.938.207 371,128 340,978 203,399 203.39• Total Net (lossllgoin on investmenti Il•tI￿Orn•l(•XP•ndI1uI•} 51,741 148.442 25,511 (223,7•3) {13.994) Iz6341 1121970) n,262 (01,•45) Translors bo￿•*n lund$ {754,8301 884.434 (•05.98•) •00.041 (10,120) {126,970) {08,94B) Total lund8 al 8tort of ywr 778,249 ZOI6A40 26,935 128,970 1947.1514 Totqllund••t•fid oty• 172.2•1 16n.o 10,307 2,068,64• 3. Don¢rtlon• and l•ga¢l•• I￿￿•trI¢l•d9Und$ X125 13•n•vol D••4gnot•d TOTAL 202A TOTAL Donottons leg0c￿$ Trust Inco￿ 7,141 8,797 6.589 4,594 15.938 6.569 6.494 IZ481 4,000 4.503 9,041 1•.980 2•.001 20.984 The ¢>uldeAssociatton SeotlarKI Notes to thefinanclal statements lOrth•Y•￿ •nd•d 31 Oeeemb•r 2025 {eontlnu•d) Girlguiding Swtland DOr￿tiOnS from trust Income gr(rtefuly recewed Irom thg folbwir¥J or9anisation Hugh & Mory Mrfler Trust a￿1 JJ Colder. Wg ore gratelul for Ihe confjnuet1 gJpport of Frf•nds of Glilgulding Scotland ond legocy incom8 rec8Ned from th8 late Patncia klourgen Afj￿ ond the lotg kilss Lllknn EM￿6&. Tr(￿1￿j InMm• Funds a•n•ral TOTAL 2025 2024 TOTAL Retall 722,290 722.290 684,578 684,576 l. Ev•nts In￿rn• Fundi DMlgnat•d TOTAL 2024 TOTAL Rour & Eylorg Amsterdam 2025 Ot￿¥ •v•nt$ 111074 111074 27,020 27,020 e,488 6,488 145.580 14S.SO0 6,092 6,092 39 Th•Guld• A$8oeiation Scolland 14otes lo the Ilnanelal Statements lortheyearended 31 De¢ombor 2025 (¢¢ntlnu•d) &è Girlguiding ScotkJnd 6. Orants andotherlncome 2024 TQTAi Grants Accord Energy Children in Neod CYPFEIF fund. EC Hendry Trust Fii8nds of Girlguidir¥J Gann¢xhy Tnjst Glrlgukllng UK Scottl$h P¢)w Ywthlink Scotjand # YthJthllnk Seotknnd Grani$ total oth8V F•• ineomo Renr recelvoljle othor Sncom? Ipoo 1,571 83,000 61000 500 Iwoo 50,000 IL600 500 7,600 14.500 so.000 90,1100 20,000 113,789 11,754 315,623 13Z446 T3Z446 6&0fy) 14.800 I86￿46 270,446 1000 LOOO 1&504 150 219.IlX* 7,727 18,604 275 34Z129 1&504 150 86.•S4 188.84• ' Scotilsh ¢3ovemment through the Ch￿1 ren, Young People & Forn1li￿ Eorty Int•rV￿rII)n Fund # Yguthllnk Scotlan4 the Cashbac* for communit1#$ programm• 7. Inv••tm•nt• 202 2024 TOTAL Bonk interèst Divldondg & Interest 10.587 11,685 212n 10.587 51,884 812151 15,361 54.029 69,390 39,979 39.979 8. Ral*lng lund• lknrn•lrl¢t•d Fund8 2025 2024 TOTAL Investment rThinagThnl Dw8Ct co$ts 1749 6.922 3,660 10.582 10,8 3,860 14A31 IOA33 3,088 3,74• The Guld• A$#oelatlon Srnlland Notes to tho flnunel•l SI￿•ments1Ortheyear •nd•d 31 D•¢omber2025 (continued) &b Girlguidlng 9. Charhable •xp•ndltur• Unr•¥Ivlc￿ Fund¥ 2025 2024 TOTAL Gront$ poid J.9•3 181570 220.387 tYr•ct cost* Retoil 560.139 580,139 510,993 580,13• 510,993 Support co$t* staff Costs {not• Ill Headquorters ¢)verheadg Retail ov8rhead$ Loomlng orKI daveWn8nt $upport Project ¢08ts Professional f888 Gov•rnanc• (note 10) Commlttee$lworking group$ D8WeCkltlon Irrècov&roble VAT 897,744 137.923 40.722 97.513 4936 6l770 1418 857.027 146277 40.n2 723,079 159,082 37,819 3242 r2J87 13,664 17A36 1&600 Z489 27,909 3,242 315,908 13.664 17,438 19,206 6,2¢)0 56,341 1.478,021 5,157 187,893 21748 21182 14,679 9,592 31,156 1,193,486 29W7 82 606 28.170 429.707 282 74,134 I.J312S15 4•6.3S4 1,924888 10. Oov•manc• 2024 Fund• TOTAL TOTAL Audft leo Audit fo•- prior ￿lS Trusree meetings 10.750 1.550 5.136 17.431 10,750 l550 5,136 17,438 14,750 3,35Q 4,082 21182 41 Th• OuldeAMoclatlon SMtland Notes to thefinancial Stalements forth•yoM •nd•d 31 D•e•mber 2025 (continued) Girlguldlng Scotknnd 11. Analy￿4 ol ltuff ¢o#t&tn￿t•• •xp•MM and CO￿ ol key managem•nt 2026 2024 TOTAL TOTAL Solarl&s ond wages Sociol $ecurty cogts Pgnsion costs 585.460 63271 49.013 8•7.744 81388 58.393 1003 Z374 81,770 n3,241 75,124 58.662 8117.027 620.117 53,280 49.682 723.079 7.275 97,$13 Th• ovoro90 number of staff dwiry your wa 2025 number 20 2Q24 Number Full tlmo Port timg T•tul Staff 22 Ong gmployae received ern￿Oyee benelits,oxcluding employerpen$h)n cost& ol mofo than £60.000. Th9 hl9h8St pald employeo was the chlef ex8¢utfve. whosg &molumgnts were a salary of £71,208 and pension contribution of £7,121 (2024.. £68,780 9010ry. £8.880 pension). Emoluments for the other kay management p8rsonn81 (as shown on page i) totalled £178.319 (2024.. £IX.518). whlch Included pension contrfbution8 of £17,742 (2024.. £17.141). Member8 Ot the Trustge iw)ord ond othor sub-comM￿ta•S ore volunteers who are not rèmunerated lor their setvlces. The remunorated m8mbers ol Ihe58 commlttees or8 full tlme staff whose cost$ arg refle¢tgd In th8 ligur8s noted above. No tru8tea$ rec8lvod r8munerotion ol any kind throughout the current ond prior yoars. Poyments ore m(xle to volunteers to relmburse thgm for trav81 and cortain other rel(rted exp8ns8s necessarity incurred by them in fullilllng thglr dUt￿S as committee rnembers, a0￿lSerS and essential volunteer training which omounted to £29380 {2024.' £18,333) 01 whlch £6,069 vms paid to 9 truste8 boord members (2024.. £4.954 to 8 mombors). 42 Tho OuithAssoci(rtlon Scotland Note$ to Ihefinancial strmatlon lund). This fund was r8celved or1gbr￿IlY to supwt counties to recover from the Impact ol COVID- 19 vio dadiccrtad d8v8lopmont officors tOCUS8d on thre& strands.. restructuro of county govarnonce. growth ot m&ml)arship. inclusion ond dNer$ity. Tho balance in this luThJ has bgen tronsterred to the volunteer recrultmgnt prolg¢t FABRIC fvnd: This fund wos created to meet any expenditure thot moy be requlred lor expondlture ond upkeep ol the property thcrt is not of o routine natuie. IT Fund: This fund was creoted to ollow lor the organisation to meet and plan lor future s01￿￿re n89ds that would allow th9 organisation to maet its strategic plan. Th•Guld• Assoelallon Seotlund Not•s to th• flnanelol $tat•mwth forth•yearonded 31 Decembgr 2025 (continued) &b Girlguiding . Prolectlundlng held ￿ deslgnth•4 r•strlct•d and •ndowThntlundg {c¢)nllnu•d) Contlng•n¢y fund: This fund had been created to gn$ure there wo$ enough fund$ (Noilable to meet the res8rv8s policy bosed on 3-6 months ot operotlng costs. Both the unrestricted and de81gnotgd fund8 ore currenty held in bank accounts and investments which ar8 eosily accessible should they be requlred to meet the resefves policy. Therelore, it wos lelt that a $eporute lund is no longer required and this basance has been tronslerred bock to unTestrl¢t6d fund& SHORT Inv••tm•ntlund (lornialty14•th•ruvd adv•ntur• copltallund) To support the development of adventur8 for oll members followln9 the sale of Netherurd Actlvty C8ntr8. $HQRT InMm•lund (hm)qlty N•th•rurd 4dv•ntur• Ineom•lund) Thg proceg(l$ from the sale of Netherurd In 2021 ore invasted by 8r6wln Dolphln. The Investment Sncoma Is credrted to thi8 dosignated fund and Brewin Dolphin lees are oflset 090in8t the Incc*ne. Thls fund wo$ closed in 2024 with the net investment income belng ollocoted ond used to Support Projects in the operational rolling plan - tronsformatlonal & fresh lund. W•b8l•rln¢om•lund Flexible Income lund ostablish8d Irom thalggacy of MISS Ellzobeth Web$terwhlch Is In￿sted as part ot the LONG fund. The Income Is to be used In the best Interests of Scottl$h GL4iding, and Irom 2025 will bg all￿gled to the operotbonol rolllng plon - translormallonal & fresh fund. 49 Th• Guld• A$*oelotlon Seollond Not￿ to th•llnanelal 8tut•m•nts fOrth•Ye￿ ended 31 December2025 (conlinued) éb Girlguiding 21. ProJ•ct fundlng h•lda4 d•glgnated. re•trlcted and endo￿ lund• (¢t)nllnu•d) RESTRICTEO FUNDS l Jun2025 311)•c202S Chl8f ComwrMs8ionerf8 Fund Naw Unit Grants Gannochy Generouon CushBo¢k Fund Sp8ckil Events Fund AdventLtr8 Fund D•v•loping GuKling Fund (30rtSekl Woston 7,772 1035 2400 zooo 50.000 131446 (1140) {4.0351 150,0001 (1314461 (5001 7.032 500 190.1 ?.OJ2 N•t d•cr•og• In f•strfct•d funds (3,271) RESTRICTED FUNDS 2024 MOVEMENT l Jan 2024 31 D•¢ 2024 Chlèl Commissionèrf$ Furh N•w unit Grants Gannochy ¢3energtlon CoshBo¢k Fund Sp8clal Events FurKI Adventure Fun¢J Dovek)ping GuKllng Fund Oartlgkl W?$ton HBOS Z353 7.000 Iz026) 14985) 7,772 1035 8.958 4.913 111798 11,754 (1217581 113,$191 {$4.0￿)} (5,427} {2071 (5001 (16481 500 SA27 193 14 26.935 189,405 (203.399) Iz634) 10,307 Net d8creas8 in restsKted (16,6281 Restricted Funds aro expandoble in occordance with each donorfs specification8. The purpos￿ ol thg IndNiduol lund$ aro as follows.. hl•f¢omml*•lonorfs lund To be used by the Chief Commi$$loner at dlscretlon. N•w unlt grants This fund hos been created to supwt new and re-op￿ing un￿$ wlth In1￿01 98t up costs. 50 Girlguiding Notes to the flnaneltsl statements forih•year ended 31 D•c•mbw 2025 (continued) Seotbund 21. Pr*fundlng held as d•slgnat•d. r•strl¢t•d und 0ndow￿tIu￿dl (contlnu•d) lsonnochy Trust (Good Guldlng Fund) To support grant mokin9 through the Good Guiding Fund. Generatlon CashBack To provlde pr¢octive support to disa(fvantaged young people betsvgen 10 and 24 years via a locol development workw. The aims ara to build confidgnce. develop phy$lcol and personol skills, effect positive change in b8haviour$ and osplr¢)Ilons and Improve the wèllbeing. Grants are avoilobla to ngw ond exl$tlrg group& Sp•¢lal •v•nt• fund To record external small fundin9 lor specthc GukllrKJ ev8nts and PTolèct& Adv•ntur• lund To bg U$gd to $upport countles enhance elther oxlstlng programs or to or9anlsg gvgnt$ In thelr county. D•v•loplng guldlng (OonnochyTru•l) To support local Inltiotlv&s to Increase gu￿Ing provIS￿ 8lle¢tive ragional collaboratlon on projects that have posrtlve outcom8s for 9irl& devolopment ol tlexlble guldlng models and trolning provision to support growth. Gurtleld Wggton To support trainlng sesslons. HBo$ To Support tralnlng $ossk>n 51 The GuldeAssociation Scotland 14oles to thellnanclal statements fortheyeryended 31 December2025 (eonlinued) éb Girlguiding Scolland 21. Prol•ctlundlng h￿d a* d•*lgnat•d. r•strl¢t•d •ndowThntfvnd$ (¢4)ntlnu•d) ENDOWMENT FUND Bakne•rt Ine•m• l Jan 202S 31 D￿20215 W•b$t•r L•Wey ENDOWMENT FUND lal•nM•l trK•m• E¥p•iidlbJv• Trnn•hr• 2024 MOVEMEMt lJan 2024 31 D•¢2024 W•bster legacy 128.•70 (￿6,910} The Webster legacy Endowmont Fund repr8sented a Fggacy raceived In 1997. Inv8Sted as part ol th8 LONG investm8nt. income 9enerotad from thi$19gocy wo$ orlginally usgd to run training weekends at Neth8rurd. SI￿9 the original logocy hod no condition$ proced on It ond Natherurd hod b99n sold the endowmgnt has been tronsleried bock to unrgslrlcted funds and Irom 2025. the incomg 9gngroted from thSs Investment wlll be ollocated to the Qpgrotlonal rollln9 plon Itranslormollonol & fresh) fund. 21 Fund• Fund balances at 31 Oecember 2025 ore repr8sented by. AT 31 December 2025 TangibK8 Fixed Assets Inv•$tments S*88 5,888 1008,850 733,903 (74159) I074.260 1008,650 IlQ851 Current As$èts 808,020 174.159) 519.n7 7M32 Creditors laifin9 du8 ¥¥tthln l yegr 2.127.001 7.032 2024 COMPARATIVE Tangible Flxed Asgets Investrnents Curr•nt ASS•t$ Cre(Iltw$ lolling duo within l yeor 1687 8379 1870338 9n941 1174,577) 1076,081 11066 I870338 l213,537 (237,292) 10,307 2,858,84• 231289 (62.n51 171261 IOa07 52 The Oulde A$sociali•)n Scotland Not•s to the Ilnaneial statementsfortheyear ended 31 D•e•mbar 2025 {eontlnued) &b Girlguiding scO￿arKI The Gulde A$s¢xioUon 1$ on Lmbrello organisation. Girlguiding Scotlond is one ol nine separately constituted CountrylRegion A$sociotK)n$ estoblished undar thè powers ol the Royal Charter to administer guiding in each aie(L During the year. purchases 01 £468,361 (excludiry VAT) were mode from The Guide A$$ociotion Trading Sorvice (2024: £435.214). These purchases were made at arm's length. £9,614.46 was included in trade creditors at the year-end (2024.. £23,693). The Guide A$8oclotktrn Trodlng Servkg 1$ a wholly owned subsidiory of the Guide Associatlon. Durtng the yeor £210 (2024- £210) wo$ paid to tho Scottl$h Allionco for Childr9n's Rights lor membership lees lor whlch S Huntgr 1$ o also tru$ta&. 24. R•conGllail¢)n ￿fi•l In¢om• t• n•1 ¢mltllowtrom •p•vatlng fJ¢tlvltl 2025 2024 t Ines)m• I l•xWr￿￿UW•} fw tho r•porUry p•rkn Adlu$imoni$ for. DgprgCk7tion charg88 Unreolised 1088119ain) on knw$tm•nts DOvld•nd$ ond Int•f•st Iproliil on sale o116xed 0$sots D8creos&l Iincr80881 in stock D8cr8088 increa￿) in debtors ID8er80s811sner•ase in ¢￿dItors N•tca•h (u••dln)IwovM•d byop•rthg ortlTAIO•• 11843891 (88.94$) 6,200 11418011 16Z2511 9,591 In.2521 (692901 {13J53) 124,5681 (108,9041 176,221 (181.247) (Ise,9011 (442.326} 25. Anaty•li ol ¢hong•• In n•w d•bt The charity has no indabtodness undw ony tarm debt fociltty (2024.. NII).