GIRLGUIDING AYRSHIRE SOUTH REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202S CHARITY NO: SC016764 GIRLGUIDING AYRSHIRE SOUTH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Legal and administrative information Report of the Trustees Report by the Independent Examlner Statement of financial activities Balance sheet Notes to the financial statements GIRLGUIDING AYRSHIRE SOUTH LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES: INDEPENDENT EXAMINER: GilmoLir F4cirYillon Chartered Accountants 37 Portland Road KILMARNOCK Ayrshire KA1 2DJ BANKERS: Bank of Scotland 123 High Street AYR KA7 1QP ADMINISTRATIVE OFFICE: 2 Whitehill Way Coyllon AYR KA6 6NJ CHARITY NUMBER: SC016764 Page 1 GIRLGUIDING AYRSHIRE SOUTH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees have pleasure in presenting their report along with the financial statements of the chathty for the year ended 31 March 2025. Structure, Objectives & Management Girlguiding Ayrshire South is a charitable unincorporated association Our purpose Is to promot4 the essential elements of the Guide movement generally throughout the Ayrshire South area which covers thè whole of the county of South Ayrshire and part of the county of East Ayrshire Girlguiding Scotland appoinls a,commissioner for Girlguiding Ayrshire South who then appoints members to roles within the executive committee Ib carry out the policy of the chanly For the purposes of this report and the financial statements. members of the Executive Committee have been called the "trustees" The trustees who have served during the year and sinct the year end are listed on page 1. Girlquidina Scotland appoints a County Commissioner for Girlguiding Ayrshire South During this fInanc￿al year completed her role as County Commissioner and vas appointed as her replacement. The County Commissioner appoints the remaining truslees. Activities, Achievements & Performance This year we have seen a small growth of both girls and volunteers within our county As with eve volunteer run organisation we could support many girls thal are on our waiting list if we could find more adults willing lo take on the responsibilities of wnning units. especially the Rainbows section (girls aged 4 to 71 We contittue to ensure our presence al local events all over the county and online with our Facebook pages and blue sky Ind Instagram presence which is all led by our fabulous Communications Adviser. We saw changes in our recruitment and training policies within Girlguiding which means all olunteers will complete mofe detailed safeguarding training We held our 3rd Training Day since Covid with greater numbers of volunteers ch¢X)sing to give up a day of their time to ensure they learn more skills and gain more Fnowledge for them to use In their roles. We ￿lebrated many long service awards recognising the amazing long-term dedication of our vtrlunleers We awarded 1,3.5.10.20.30 and 50 years service Many chose to receive these awards within their unl settings and the girls who they spend time with 11 is an honour to award their broaches and explain everything tl*y have done for the gids. One leader was even mentioned In the Scottish Pafliament for her 20 years service and the local member of parliament came to the unil to present her with a copy of motion read out to all. We held county camp lasl year which was a great hit with its theme of back to basics full of famili¥r skills many have learned over the decades of Girtguiding We had a fond farewell for Fiona and hei team af as they completed their term of oftice. They did a wonderful job of leading the county through some challenging times such as Covid and the comprehensive Tevision of our constitution to ensure It reflects our practices and current statutory requirements Their first event was a Taylor Swift concert for all sectDns with over 200 girls aged 4 to 16 attending The highlight was several Rainbows ( Aged 5-7) claiming they ha mel the real Taylor Swiftl One of our major responsibilities Is the running of our activity centre, Nether Auchendrane. This ear we were very fortunate lo have some volunteers who negotiated several funding schemes and were successrtjl at securing funding from several areas Including the National Lotteryl This large grant will be used to change the boileis in both the main house and annex and updaling the bathroom In our disabled access bedroom We are grateful to the national Lottery and the companies who will carry out work at the house We have also been fortunate to have lovely neighbours who funded the removal of many old Irees that were pasl their best before they became dangerous The community payback team have been cutting our fields and painting the whole of the inside so the whole site is looking clean and refreshed. Bookings are up with most weekends filled within term tim Page 2 GIRLGUIDING AYRSHIRE SOUTH REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31 MARCH 2025 Investment Policy The charity's bank accounts will t)e reviewed every tr40 years to confirm that they are giving an ￿pIable return. Non-cash or low risk market investments will not be undertaken without professional advice and then only If there is a guaranteed rninimum return equal to or greater than the current investment Non-cash or low risk market investments will not be undertaken where withdrawals are prohibited for more than three months or here penalty for early withdrawal would render Ihe return less than the current investment Resèrves Policy The trustees aim to maintain free reserves in UnreStr￿ted funds which equates to not less than six knonths operating cost, averaged over the last three years Financial Review There is a net deficit of £3.613 on unrestricted funds for the year (2024 deficit of £3.068}. large driven by high repair costs and expenditure on printsng and badges during the year The reslrscled funds show an overall surplus of £21.250 but these funds will be spent in the coming year on work on boiler replacement and an out or classroom at Nether Auchendrane The trustees are confident that the charity s existing reserves ale sufficienl sinne.d on hp.half nf Ihe Triiqtp.ps hv Date.. 12 June 2025 Page 3 GIRLGUIDING AYRSHIRE SOUTH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIRLGUIDING AYRSHIR FOR THE YEAR ENDED 31 MARCH 2025 SOUTH I report on the accounts for the Charity for the year ended 31 March 2025 which are set out on pages 5 to 10 Respeclive responsibilities of trustees and independent examiner The Charity's Trustees are responsible for the preparation of Ihe accounts In accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulations 10111 lai to (c} of the Accounts Regulations (Joes not apply 11 is my responsibility to examine the accounts as required under section 44111 (c) of the Act and to slate whether particular matters have come to my attgntion. Basis of opinion My examination is carned out in accordance with Regulation 11 of the 2006 Accounts Retylations 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 Ilems or disclosures in the Accounts, and seeks explanations from the Trustees concerning any such matters The Pfocedures undertaken do not provide all the evidence that would be required in an audit and conseqU￿7t1Y I do not express an audit opinion on the view given by the Accounts. Independent exarniners statement In the course of my examination, no matter has come to my attention. which gives me reasonable cause to believe that in any rnaterial respect the requirement to keep accounling records in accordance with seclion 44(1) (a) of the 20P5 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepafe accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met. or 2 to which. in my opinion. attention should be drawn in order to enable a proper understahding of the accounts to te reached GilmoLir H3rr.Il*.,Ip Chartered Accountants 37 Portland Road KILMARNOCK Ayrshire KA12DJ Dated 12 June 2025 Page 4 GIRLGUIDING AYRSHIRE SOUTH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Funds Restricted Funds Total 2025 Total 2024 Notes Income and endowments from: Donations & legacies Donations Grants Sundry Income Other trading activitiès Fundraising events & activities Income from investments Interest on cash deposits Income from Charitable activities Subscription Income 9,044 Fees for hire of house, camp sile & equipment 12,047 Camp site & County shop surpluslldeficiti 794 3,273 3,273 25,500 451 1,497 500 500 25,500 451 493 493 482 1.804 1,804 1,592 9,044 12,047 794 8,308 11.964 Total income and endowments 27.906 25,500 53,406 24,844 Expenditure on: Expenditure on fund ralsing Fundraising trading cost of goods sold and other costs Expenditure on Charitable activities Operating costs of house & camp site Events Other operating costs Governance Costs 300 300 233 20,271 3,891 6,257 800 2.250 2.000 22.521 5.891 6.257 800 19,145 2.809 4.804 840 Total expenditure 31,519 4.250 35,769 27,912 Net Sncomel lexpenditure) {3.613) 21.250 17,637 (3,068) Transfers between funds Net movement In funds Fund balances brought forward at 1 April 95,603 57.133 152,736 155,804 Fund balances carried forward at 31 March 91,990 78.383 170.373 152,736 Page 5 GIRLGUIDING A YRSHIRE SOUTH BALANCE SHEET 31 MARCH 2025 2025 2024 Notes FIXED ASSETS: Tangible assets 84.288 86 912 84.288 86.912 CURRENT ASSETS: Stocks Debtors Cash at bank and In hand 2,582 1,858 2.497 62.639 85,981 88,563 66,994 CREDITORS: Amount5 falling due within one year Accruals and deferred income 2,478 1,170 2.478 1.170 NET CURRENT ASSETS: 86,085 65.824 TOTAL ASSETS LESS CURRENT LIABILITIES: £170.373 £152.736 The lunds of the charlty.. Unrestricted furbds General fund Designated funds Restricted funds 56.171 35,819 78,383 57.879 37,724 57.133 £170.373 £152,736 The notes at pages 7 to 11 form part of these accounts. The financial statements have been prepared In accordance with the Financial Reporting Stand applicable in the UK and Republic of Ireland (FRS 102). These accounts were approved by the Board of Tnjstees on 12 June 2025 and s￿ned on their half by. Page 6 GIRLGUIDING AYRSHIRE SOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES General information and basis of accounting Girl Guiding Ayrshire South is a charitable unincorporated association established In Scclland. The address of the charity's administrative office is shown on page 1. The nature of the charity's operations and activities are given in the Trustees Report on page 2. The financial statements have been prepared in accordance with the Statement of Rtcommended Practice. Accounting and Reporting by Charities preparing their accounts in accord￿Ce with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) issued in October 2019, The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021, the Charities and Trustee Investment {Scotland) Act 2005 and Ihe Charities Accounts {Scotland) Regulations 2006 (as amended) The financial statements have been prepared under the historical cost conventiod with items recognised at cost or transaction value. The financial statements are prepared in slerling, the functional currency of the charity, on a going concern basis. The financial statements are rounded to the nearest £1. Donations, grants receivable and subscriptions Donations and similar Incoming resources are included in the year In which they are recefvable, which is when the charity becomes entitled to the resource. Grants receivable are recognised when the charity has entitlement to the funds and any performance conditions attached lo the grant have been met. Subscriptions are credited in the Statement of Financial Activities in the year to whic they relate. Investment Income Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. Ihis Is normally upon notification of the interest paid or payable by the bank. Expenditure All expenditure is included on an accruals, basis The charity Is not registered for VAT an accordingly expenditure is shown gross of irrecoverable VAT. Grants payable are for training and (Xher specific purposes aimed at advancing the objectives of the charity Grants payable are recogniged when an application has been received and the conditions for payment have been met. Tangible fixed assets All assets costing in excess of £250 are capitalised. Depreciation is provided at the follc*Ning annual rates in order to write off each asset over its estimated useful life Freehold property Equipment Office equipment 20/0 on reducing balance 100/0 on reducing balance 25 % on reducing balance Stock Stock consists of purchased goods for resale in the camp shop and is valued at the lowel of cost and nel realisable value. Government Grants Income from government grants is recognised in the period in which it relates to. Fund Accounting Details of the nature and purpose of each fund is set out in nole 6. Page 7 GIRLGUIDING AYRSHIRE SOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 OPERATING COSTS OF HOUSE & CAMP SITE 2025 2024 Unrestricted fund Insurance Repairs, maintenance & cleaning Heat, light and power Telephone, postage & stationery, advertising & sundries Depreciation.. Camp site . Camp equipment 5,155 7,370 4,570 552 1,517 1,107 5.409 3.786 6,656 517 1,547 1.230 Restrlcted funds Repairs, maintenance & cleaning 3. OTHER OPERATING COSTS 2025 2024 District & County Adviser's expenses Programme & training Trustee's insurance MiscellaneoLJS expenses Printing, sL2tionery, badges & books Donalions 820 458 444 1,633 2.653 250 592 35 35 703 408 3066 6,257 4.804 4. GOVERNANCE COSTS 2025 2024 Independent Examiner's Fees 800 840 800 840 Trustees are not remunerated Governance cosls have been wholly allocated to expenditure on charitable activities Bbsed on the lime spent by trustees any allocation to other activities would be trifling Page 8 GIRLGUIDING AYRSHIRE SOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Funds Restricted Funds Total 2024 Income and endowments from: Donations & legacies Donations Grants Government grants Other trading activities Fundraising events & activities Income from investments Interest on cash deposits Income from Charitable activities Subscription income Fees for hire of house. camp site & equipment Camp site shop Ideficit)Isurplus 1,497 500 500 1,497 500 500 482 482 1,592 1.592 8,308 11,964 8,308 11.964 Total income and endowments 24.844 24,844 Expenditure on: Expenditure on fund raising Fundraising trading cost of goods sold and other costs Expenditure on Charitable activities Operating costs of house & camp site Events Other operating costs Governance Costs 233 233 19.145 2.880 4.804 840 19,145 2,890 4,804 840 Total expenditure 27,912 27.912 Net incomel (expenditure) {3,068} (3,0681 Transfers be￿een funds Net movement in funds Fund balances broughl forward at 1 April 98,671 57.133 155,804 Fund balances carried forward al 31 March 95.603 57,133 152,736 Page 9 GIRLGUIDING AYRSHIRE SOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 TANGIBLE FIXED ASSETS Property Equipment Nether Nether Auchendrane Auchendrane Office ment Totals NET BOOK VALUE: At 1 April 2024 Additions Depreciation charge for year 75,845 11,067 86,912 1,517) 1,1071 2,6241 At 31 March 2025 74,328 9,960 84,288 FUNDS Reslricled Funds Unrestricted funds Total Nether Nether Auchendrane General Auchendrane Building Fund Fund Fund {Nol designated} (Designaledl {Designated} see below At 1 April 2023 Nel {outgoing Ilincoming resources before transfers Transfers 60,551 10,562 27,558 57,133 155,804 738 6,0001 12.2591 6000 11,547) (3 0681 At 31 March 2024 55.289 14,303 26,011 57,133 152,736 At 1 April 2024 Net loutgoingllincoming resources before transfers Transfers 55,289 14,303 26,011 57,133 152,736 1,736 13,832} 854 (1,5171 21,250 17,637 At 31 March 2025 56,171 11.325 24.494 78,383 170,373 The fund balances at 31 March 2024 are represented by: Tangible fixed assets Current assets Current liabilities 3,768 10,955 26,011 57,133 86.912 66,994 1,1701 56,039 55,289 14.303 26,011 57,133 152,736 The fund balances at 31 March 2025 are represented by Tangible fixed assets Current assets Current liabilities 2,661 10.342 1,678) 24,494 57,133 21.250 84,288 88 563 2,478 56,971 56,171 11.325 24,494 78,383 170,373 Page 10 GIRLGUIDING AYRSHIRE SOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FUNDS (cont) Unrestricted Funds The General Fund The general fund represents the free funds of the charity which are not designated for pa purposes icular The Nether Auchendrane Fund The Nether Auchendrane Fund has been designated as the operating fund of, the Nether Auchendrane Activity Centre. The Nether Auchendrane Building Fund The Nether Auchendrane Building Fund was set up to identify those funds allodated to the construction of the Nether Auchendrane Activity Centre and to the cost of related equlF￿ent. It also includes sums set aside as a contingency in case of extraordinary repairs or maintenance being required Restricted Funds 1 Apri5 2024 31 March 2025 Income Expenditure Lottery fund Guide Association South Ayrshire Council The Lesley Sell Charitable Trust The National Lottery Community Fund 57.133 57,133 2,000 1,500 2.000 20.000 2,000 1.500 2,000 17.750 2,250 57.133 25,500 4,250 78,383 The Lottery Fund The Lottery Fund was established by a grant from The National Lottery to be used solely lowards the building costs of Nether Auchendrane Activity Centre. The Guide Association Fund Related to a grant received for an event undertaken during the year rhe South Ayrshire Council and Lesley Sells Charitable Trust Funds Relate to grants received towards the costs of an outdoor classroom at Nether A expected to be completed in the year lo 31 March 2026 chendrane. rhe National Lottery Community Fund Relates to a grant received to carry out works to a disabled toilet and to replace boile￿ at Nether Auchendrane. The work was partially completed in the year to 31 March 2025, with th* remaining works expected to be completed in the year to 31 March 2026. CONTROL The charity is controlled by the trustees Page11