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Docusign Envelope ID: E76C73B0-8A20-467C-8E47-4ED95B626638
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CHARITY NO: SC015650
THE GUIDE ASSOCIATION
COUNTY OF THE CITY OF GLASGOW
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Docusign Envelope ID: E76C73B0-8A20-467C-8E47-4ED95B626638
THE GUIDE ASSOCIATION COUNTY OF THE CITY OF GLASGOW
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements of the charity for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
The legal and administrative information on page one forms part of this report.
Structure, Governance and Management
~~Governing Document~~ The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. ~~Organisational Structure~~ The management of the Association falls on the County Commissioner, Assistant County Commissioners, Division Commissioners, and the Treasurer. ~~Recruitment and Appointment of Trustees~~ All trustees, with the exception of the Treasurer, are recruited from the various girlguiding units within the County. It is the County Commissioner who has the sole right to confirm all appointments within the County.
~~Trustee Induction and Training~~
All members have come through the training operated and supervised by The Guide Association.
~~Risk Management~~ All aspects of the operating activities are subject to risk management. This is documented and reviewed on a quarterly basis.
Related Parties
Trustees are expected to disclose any related party transactions that may occur to the executive committee as soon as it arises.
~~Key Management Personnel~~
The day to day management ofthe Association is carried out by the County Commissioner, Assistant County Commissioners and the Treasurer, none of whom receive remuneration.
Objectives and activities
~~Objectives and Financial Performance~~ The objectives of the County are to develop, promote and advance Girlguiding in Glasgow. The Committee considers the financial performance ofthe County[ for] the year ended 31 March 2025 to have been satisfactory given the current economic conditions.
~~Development, Activities and Achievements~~
During the year ended 31 March 2025 the county ran a programme of events for all sections and training for leaders.
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Docusign Envelope ID: E76C73B0-8A20-467C-8E47-4ED95B626638
THE GUIDE ASSOCIATION COUNTY OF THE CITY OF GLASGOW
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Financial Review
~~Principal Funding Sources~~
The Association is principally funded by subscriptions from members and donations from trusts and individuals.
~~Investment Policy~~
The County have considered the most appropriate policy for investing funds and have engaged Evelyn Partners as their investment managers.
~~Reserves Policy~~
The Reserves policy is to retain a figure of £110,000 in general reserves. This is considered to be the amount required for 12 months expenditure. At 31 March 2025, the charity had general reserves of £372,738 (2024: £422,145) which is above the target level.
Risks
The County have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems have been established to manage the charity's exposure to the major risks. The risk to the continued existence is believed to be minimal, as the County’s exercise is dependent on members. This area is constantly reviewed by the County Commissioner, Assistant County Commissioners, and the Treasurer.
Trustees’ responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the financial statements, the trustees are required to:
e select suitable accounting policies and then apply them consistently; e observe the methods and principles in the applicable Charities SORP; e make judgements and estimates that are reasonable and prudent; e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Docusign Envelope ID: E76C73B0-8A20-467C-8E47-4ED95B626638
THE GUIDE ASSOCIATION COUNTY OF THE CITY OF GLASGOW
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Trustees’ responsibilities in relation to the financial statements (continued)
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees and signed on their behalf by:
Date: 24 November 2025
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Docusign Envelope ID: E76C73B0-8A20-467C-8E47-4ED95B626638
INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE GUIDE ASSOCIATION COUNTY OF THE CITY OF GLASGOW FOR THE YEAR ENDED 31 MARCH 2025
| report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 7 to 18. Respective responsibilities of trustees and examiner
The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner’s statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts. Independent examiner’s statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respects the requirements: e to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and e to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Wbg Services LLP
168 Bath Street Glasgow G2 4TP
Date: 24 November 2025
6
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