Chaflty Number SC017233 GIRLGUIDING FORTH VALLEY lorth ValJ•y Guld•i Aisockilion (known qs GktguldlDg V¢Jlknvl li a Scotthh Chahy. scoin Mgulal•d by lh• Scofftsh Chrth (OSCI) REPORT AND FINANCIAL STATEMENTS 31 Decembw 2024 DICKSON MIDDLETON CHARTERED ACCOUNTANTS STIRLING BONNYBRIDGE THE UK XQ GROUP PRAcllsiNG CHARTERED ACCOUNTANTS
GIRLGUIDING K>RTH VALLEY YEAR ENDED 31 D•¢•mber 2024 Cont•r Poge Report ol the County Comrr4s5ioner Report of the County Executive Comnryltee 3-6 Independenl Exominerfs Report 51otement ol Receipts and Poymenls Slatement ol 8olonces Notes to the Finoncid Stolements Receipts ond P¢Jymenls Accovnl- Guide Hu15 Appendlx
GIRLGUIDING FORTH VALLEY County Commlsilon•r'i R•port 2024 hos been anolh8r ItaStiC year t Ftylh Volley County, full of achievements. wogress, ond celebration. Throughout the year. we've conlinved to bvild momentum by locusing on the dèvelopment of our County teom and refining the County plon. I'm delighted lo shcxe Ihot our new governance structure is well on Its woy to being tully embedded. marking 0 5ignificonl step lorword in how we operale. As pcxt of thls translllon, we olso reviewed and updated our Constitution to r8fl8ct 0 retreshed slnjcture and it 15 now with Girfgulding Scotlond awdting approvol. We ore pleased to report Ihol many of the newly introduced County roles have olready been successfully filled ond work is ongoing lo reauit into th8 remoining vocancies. This renewed team structure 15 helpi lo strengthen our support for volunlèérs across the County. On8 of the highlights of th8 year was County Camp 2024 held ot Fordell Flr5 In Moy. Over Ic members ollended ond enjoyed o memorabl8 we8kènd ol instruclor-18d oclivilies, sunshine, friendship and Ivn.11 wos a joyfvl galh&ring Ihol truty captur8d the splrfl of Guldlng. Another stondovt moment was OLK Thanks ond Recognition Evening in Moy where we celebroted on in¢r8dibl& 790 years of comtxned 5ervic8. This included tive 3J-yeor, five 41>yeor, ond three Xkyear long Service owards- o lesloment lo the remarkable dedicolion ol our members. In oddition, wè were prwd lo present nuMer¢s leodershlp certlllcotes, quollllcotlons ond slx Young Leader Awords, This year a150 Saw thè inlrodvction ol our brond-n8w County Shield Awords. created lo recognlse the oulslondlng conlribulions of members ol every level. These include.. Young Member Shield - for members aged 4-17 who have done something remarkable., Yovng Adult Leader Shield- recognising those aged lor their exceptlonal Impocl: County Shiekl - to honour dedicotlon and servlce ot both Unlt and County level. We wwe also thrflled to see 2024- 0 well<Jeserved honoiir recelve the Fffesllglous Scottlsh Chlef Commlssloner Award in Moy pr inspiring conlrfbullons. or Aprll scw the lounch of GGFV Advenlvres 2024-2025, beglnnlng wlth Rolnbows Sprtng into Sprfng ot Briortonds. This vlbranl event wetomed over Ralnbows and theK Leade for a day ol fur) ond dlscovery. In September, Ihe adventure continued with Make a Sploth ol Loch Ard, where members aged 14-30 look port in thrilling oclivilles such a5 koyoknng. conoelng. gorge wolking. clitl jurnplng, orchery and rn8. In November, the flrsl of three exciling Flip Oul Sleepover5 look place In Glasgow, where 129 erownles and Ihelr Leoders enjoyed Irampoline5, donut slldes. Go Korts, obstacle cour58s. and bumper cors. The excitement doesn't stop there- in 2025, both Guides and Rongers will have the oppothnlty to experience their own Fllp Out eep0Ver events. We were olso prcud to hove one ol our Leoders fepresenl us on the Intemotiond slog8 by otlending RoVeaY in Norwoy as a staff member. It's oayS inspiring lo see our vdunteers enooglng In global Gvidlng opporlunilies. Throughout the year, Ihe County Team hos had th8 pleasure ol allending a vadety of events and cèl8tKalis - from corol servlces and coffee mornlngs lo cwcyd presentotions and Unll onnivef5arl85. These momen15 remind us of Ihe 51rong, vibfant community that makes Fortt) Valley County so special. I would like lo exlend my heorlfell thanks to OLff Covnty Teom, Commisslonets and Leaders who continue to provide such meaningful opportunilles ond expèriences lor c4Jr young members. Your dedicotion, enlhusiosm and care ensure thot Guldlng in Forth Volley r8moin5 strong and impacllul. I look forward vAth excitement to the yecr aheod ond all the new adventures it will brfng. County Commls$lon•r
GIRLGUIDING FORTH VALLEY It•port ot th• County Ex•cullv• CommlPI•• M•fflb•Th ol the Covnty Ex•cvllv• CommHt•• l Trusl••s The rnembe'£ who -ie'.l offf.-e fro l JapL,ari 33?4 w'e'e.. Prfnclpal Ad(*• Prfnclpal Advlm Bank• Ihg Royol Bonk of Scollond plc 2 Newm(Nkel Centre Folklrk FKI IJX Russel & ren Unll 5 Thè Courty¢Jd Collendor 8usness Pork Fo5k5rk Ind•p•nd•rt exanNn•r. Chartwed Accovnl¢Jnts 20 B(xnlon Streel Sthrfing FK8 INE Tèl: 01786 474718
GIRLGUIDING FORTH VALLEY R•port ol the County Execulfve Commltt•• (conllnved) STRUCIURE. GOVERNANCE AND MANAGEMENT The Association is paTI ol Girtguidino Scotland and Girlguidlng and is Incorporated by Royal Charler dated 14 December 1922. 11 is o Scoltlsh registered chorify ond the charity number is SCOI 7233. The Association compri5e5 a Covnfy vnil ol Girfguiding Scotland and il is odminislered under the supervision of o County ComrThssloner and County Executive Commilt88, who are the equlvalent of the chief execullve ond the truslees. Under the vmbrello ol the Covnly unil ore Divisions. Dislricls and Uni15. As stated in ttr Conslilution. District ond Division Commissioners will be regvlarly consulted and the work ol lh8 Counly ExecutSve has lo be reviewed annuolty by the wider County Team. con5iderolion has to be given to views exKxes5ed by the Commissioners ond by Ihe wider County Teom on ony svbslanllve motters discussed. The County Commiswoner is oppoinled by the Scottish Chiel Commissionef in consullolion with th8 members of the County Execullve. Appointments lo the County Execulive are made In accordance wth Ihe proc8SS8s os sel out in th8 Conslilvlion ond tha Gvldlng Manual. The County Secretory. County Treasurer and any Asystanl County Commissloners ore oppointed direclly by the County CommisOner and must stand down when She retlres. They moy however be re-appointed by th8 in<oming Commlssion6Y. The County C¢)rnmissioner moy 0150 appoint Cholrs fc¥ the lollowlng Committees, all for a tem lo be mvlually aead - Guiding Adventures. Volvnleer Support and Tralnlng. Finonce ond Property, Communicallons and Growth along wlth Division ReFxesenlollves. At Ihe meetings ol the County Execullve the Trustees agreé the brood slrategy ond oreas ol octlvity for Ihe Associalion. inclvding the conslderotion ol risk management pollcies. investment pollcy ond t OVi5Dn of educalion and troining oll volunteers. Advisers and wbcomrnlttees ore In place in 5pecillc aréa5 to handle the doy to day odminlstralion In thelr own fleld In occordonce wlth Glrlguldlng requirements. oll wcKk belng oveneen by the County Comm1s51oner and reported regulorty fo the County Executlve. Tre b on Inducllon proce55 for ony new member ol the Ex8cullve Committee in occordance wlth tke conslltullon for Gldguiding and $lotutory18gislotion. ItISK MANAGEMENT The Tfuslees hove considered the major risks to whlch th8 A5soclallon Is exposed ond hove put procedures ond systems in ploce lo manag8 those risk5. A Rlsk Log hos bean producèd whSch 15 reviewed ond updoled ot aV8ry Ex8CUtlv8 Comrnlttee Meeting. OBJECTIVES AND ACTIVITIES Tha oblecl of Ihe Assockjtion Is lo help glrts and yovng women In the Forth Valley areo to develop emollorK]Ily. mental. physicolly and 5piritualty so that they can moke o positNe contributlon to Iheir commvnily ond the wider Wld according to the principles of the Guide A55¢xKJlicn and to lacililote Guiding for girts and young women In the area. GuiJng is girl led, fully Inclusivtr ond ertourages diversify. The aim of the Association is lo provlde opportunlties tor gifls and young women lo grow and develop in a safe and secure environment: to contribule to Ihe local community,. to ocquire leadership 5kils arsd undertoke leamwoth,. to be chollervJed by new experiences: to make decision5 and think for themselves,. lo acquire self-respect and self-confldence, ond lo hove sufficient volunteers to enabk8 every glrf and womon in ow orea lo hove the OppnItY to join Girtguiding Forth Volley.
GIRLGUIDING FORTH VALLEY R•port ol th• County Ex•cullv• Commltt•• {conllnu•d) INVESTMENT POLICY AND PERFORMANCE It is the policy of the Trustees not to hdd any medium or high Tisk investments os these investments are loo vololile and therefore Ihe portfdio is a mixlLYe of Govemment Bonds ond Notionol Sovings Investmenl Accounts. All other funds are placed wlth varfous bonks. The totol income yield on oll Investments tor 2024 was 0.88%12023: 0,43%). RESERVES POUCY The Trustees aim lo maintain free reserves in unrastricted funds at o level which equotes to o lull 12 monlhs, expenditure, which is about £20.LXK). These funds ore used to further the objective ond oims ol Gidguidirng Forth Volley. Our moin source of income $ received once o yeor ond oll al the some lime. We have therefore albwed for any deloys in receiving these n5 from Girtgviding. The amovnl relained at the year-end is £115,055. The Execvlive Committee recognise Ihol reserves should be molnlolned to lake in to considerotlon fulure expenditure on properties. The Trustees acknowledge that Laptops and Prfnlers ore essenlial items for some Trustees. Advisers ond Csxfdinotors ond thol there wll be ongoing expendilvre as replacements ore required. The Execullve Commillee has reflected on the continued linoncial implicolions Ihot the Covid-19 pandemic moy hove on the income ond operation ol the charity and recognise thal it moy lake Several years lor member numbers lo increose ond therefore o reduclion in income can be expected. The County will monilor the costs involved wlth large scale events. The Trustees consider there are sufficienl re5erve5. The Ex8CLltive Committee 15 also oware ol Ihe ongoirsg implicolions of the Covid-19 pandemic and other econ¢ynic pressure5 on the members, Units, Di51ricls ond Divisions within Ihe Counly and ha5 agreed to use some of the reserves lo provlde gronls lor o vorlety of clrcum51ances through a Resllience Fund e.g. growth and retenllon of members. costs of unlts slortlng up agaln and asslslonce wlth membershlp fees. The Reserves Policy Is revlewed by the Execullve Commllt8e on an annuol basis. REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS Reports under this headlng or8 glv8n In the onnuol report of Glrlguiding Forth Valley and detalls are shown on poge 2 01 the Counly Comm155ioner'5 Report. PiANS FOR THE FUTURE Alongside the Iraining progromrnes available from Gidguiding and Girfguiding Scolland the County will continue to provide trainings on a brood ronge of topics including Firsl Response and for Leaders in Trainlng and their Mentor5 through vlrtval ond lace to lace meetings. The Development Plan is regulorfy reviewed with a focus on growlh ond relenlion of members and how to support existing and new volunteers. We will continue to work with neighbouring Counties ond Girfguiding Scotland to Kxomote growth ond shore expertise, enabling us to oller the girfs and volunteers in our area more opportunities and raise our proflle in the medio. The County website, olong wlth the development ol other areas of social medlo, wni oct 05 an aid lo volunteers ond showcose Girlguidlng Forth Volley to glrfs ond thelr familles. The County would like to 8nsure oll sections have the opporlunity lo toke port in events and will continue to support volunteer5 ond Commissioners to make Ihls happen. There will be events lor Brownles. Guldes, Rangers and Ihe Insp4re group early in 2025 ond the onnual Thanks and Recognition evenl wll tak8 place In the spring. All levels of Girtguiding ore dependent on membership lees and fundraising for their income Ihere hos been a small increase in numbers since unils storted bock ofter Covi&l 9. The County recogni5es Ihal Some unit5 may still require financial 5UPP¢Yt os they reopen and bulld up their member numbers. The County is In a strong flnancial posiknon and has put in place a Resilience Fund to assist financially where required.
GIRLGUIDING FORTH VALLEY R•port ol th• County Ex•cullv• Commlll•e (conllnu•d) 3TATEMENT OF COUNTY EXECUTIVE COMIAITTEE MEMBERS, ACCOUNTING RESPONSI8ILITie3 The Trvste85 ore rèsponsible for Fyeparing the County Execulive Commlltee Members, AnnL1 Repth and the Ilnanciol 51alemenls in accordance with opplicoble low orKI United Klngdom Accountlng Standords Iunlted Kingdom Generally Accepteé Accountlng Practice). The law appffcable to charilles in Scolland requlres the Irustees lo prepare flnanclal statements for eoch ffinancid year which give a true and foir view of Ihe stole of oflairs Ot the charily and of thè incoming Tesources and application ol resources of the charity lor Ihat perfod. In pr8poring those financial Statements. the truslees cre required to.. select suitable accountlng pollcles arKI then opV them conStsteny. observe Ihe methods ond prlnciples In fftè ChorSties SORP,, moke jvdgemenls ond eslimales thot ore reosonoble ond wdent: state whether opplicable accountirvJ standords hove been follcmed. sublecl to ony matertal departures disclosed and explained in the finonciol 51alemenls', prepare the flnancld statements on the golng concern basls unless it 15 inoFsxosxate lo presume Ihot th8 charity wll conllnue in operolion. The Trustees are responsible lor keeping proper occovntlng records tt)at disclose wlth reasonable occwacy al any lime the flnanclal posllion ol the charity ond enable them to ensure that the Ilnancial statements comply with Ihe Charities and Truslee Investment Iscotlandl Act 25, the Chorilios Accounts IS¢ollandl Regulations 2CQ61os omendedl and lh8 provlslon5 of th8 charity's constilution. They are olso responsible for soleguording the assets ol the charity and hence for taklng reasonobla steps for the preventlon and delecllon of fraud ond other irregulorilies. y ord•r ollh• Covnty Ex•culfv• Govnty Ir•a¥ur•r 15 S•pl•mb•r 2025
GIRLGUIDING FORTH VALLEY Ind•p•nd•nt Examln•r'$ R•port lo th• Trust••$ of Glrlguldlng Forth Voll•y I report on the occounls ol the Associati¢Jn lu th8 Ye ended 315t December l124 which are set out on pages 810 16. R•sp•cllv• r•sponslbllll•s of County Ex•cutlv• Commllt•• m•mb•N ond •xomln•r The Association's trustees are fesponsiblè lor Ihe préparation ot the OCC¢xJnls in accoTdance with the terms ol the Charities and Truslee Inveslmenl (Scotlandl Act 2(X)5 ond Ihe Charities Accounts Iscotlondl Regulations 2Ct)6. The Association's tru5tee5 consider that the audil requirem8nl of Regulation 101 I I Idl of the Accounts Regvlallons does not apply. 11 is my responsibility lo examine the accounts as required under section 4411 I Icl of the Act and to state whether portlcular motters have come to my attentlon. Bu¥ ol Ind•p•nd•nt Exomln•r's Stal•m•nl My examinotionls carried out in accordance with Regulalion I l of the 2Cl Accounts R8gulalions. An examinotion includes a revi8w of the accounting records kept by the Association and o comparison of the accounts presented with those records. It 0150 includes consideration ol any vnusual items or disclo$vres in the occcunts, ond seeks explanations from the Trustees concerning ony such matters. Tha procedures underloken do not provide oll Ihe evidenc8 that would be required in on oudit and cons8qu8nMy I do not expre55 an oudil oplnlon on Ihe vlew glven by the accounts, Ind•p•nd•nl Examln•r'i Slol•m•nt In Ihe course ol my examlnatlon. no mctler has come lo my altentlon: whlch glves me reosonoble cause lo b8118ve that in any mat8rf0l respect the r8quir8menls'. to keep accountlng records In accordanc8 with Section 4411) lal ol the 2Q05 Act ancl Regvlallon 4 01 the 2C(J6 Accounts R8gulatlons; ond lo prepcre accounts which accord with Ihe acccunling records ond comply wllh Regulallon 9 of the 2C06 Accounts Regulation5 hove not been met: or lo which, In my oplnlon. ottentlon 5houltJ be drown In order lo enoble a proper understandlng ol the linonciol stolements to be reached. DSckson Mlddleton Chart•r•d A¢countqDh 20 Bamlon Str•el FK8 INE 15 Sept•mb•r 2025
GIRLGUIDING FORTH VALLEY stat•m•nl ol Rec•lpts and Paym•nts lor th• y•u •nd•d 31 D•c•mb•T 2024 Un- r•thct•d D•slgnal•d R•thl¢l•d lundi lunds lunds Totol Fundi 2021 Total Fundi 2023 Rjndrolgng Donations 2.X)5 9,018 11.523 2,505 9.227 11,732 2205 209 209 Momber5hip Subscriplion5 Comp Fegs Ggngral on¢J Events H¢Jl Lets ona Gfon15 14.374 1.749 5.313 14.374 1.749 5.313 11,946 33.382 16,094 1,950 9,946 9,946 16,669 41,800 21,436 Sal8$ 018adge5. 8ook5 ond County Merchandl$6 Invostrngnl Income.. - Govemmenl Stocks ¢Jnd Investment Tru51s 8ank Inter851 9)0 515 866 18 286 1.869 26 1.895 To•ol R•c•lpts Vaym•nts Gènwal Runnlng Cos15 Grants givgn lo Dlvisions Unh& Halls, Indlvlduo15 and Advis8rs Inole 131 Events and Aclivilles Hall Rvnnlng Cosls Tralnlry Rent 3.792 3.496 3,792 3.626 10,962 12.962 19BS4 595 12.096 24,548 19.854 595 X1,845 19,984 42,829 48,739 Ind8pendènl Examination Prole5sionol Fee5 Mgrtsshlp Fees CC, ACC. S8crelay, TreosLrnrand AGM b4)¢nsos 336 1,230 2,766 1.230 2.766 1,288 2AS2 220 Tolol Paym•nts N•t IPaym•nts)I Wt•c•lpts 197) Tran•f•rn lo / from funds (Dencll)/ Surplu$ fr•r Ihe y•ar (not• O) The notes on F)age$ 10 to 16 form part of these finoncial slotements.
GIRLGUIDING FORTH VALLEY stalernent of Balanc•s as al 31 D•c•mb•w 2024 Unr•thcl•d D•¥lgnal•d R•strlct•d Funth Fvndi Fundi 2024 2024 2024 Total 2024 Tolal 2023 Nol• Cash and bonk balance5 brovghl lorword (Deflcltll Svrplus shown on recelpts ond payments occounl before gcins en disposals Cash ond t)ank bolances ot 31 December XJ24 108.152 43,50J 151.652 152.656 1971 1.511 1,414 11,C041 108.055 45.01 153.066 151,652 Morket voluation (cost: £7,CO)I 7,¢XQ 7,CCQ Flx•d Ass•ti Heriloble properlies owned Jtrighl lat valualionl Computers & EquSpment Ic05t: £2,469. 2023: £3,269) 3X).C£(I 320,fxKI 320,CCO 74 74 147 3.[0 74 320.074 3W.147 Accru•d Inl•r•sl Sundry d•btor5 and pr•paym•r Athils•r flo¢Jts Slock 787 2.097 168 497 23 7,772 810 9.869 620 5,456 132 407 497 323.549 74 7.795 331.418 326.762 AccnKds and d•fwr•d Incom• 1,3LK1 2,376 2,376 Approved by the County Executive Commillee on 15 September 2025 and signed on ils behalf by:. The nol s on poges l O to 16 form port of Ih8se finonclal 51alemenls.
GIRLGUIDING FORTH VALLEY Nol•s to lh• Ilnanclol stal•m•nts lor th• year •nd•d 31 D•c•mb•r 2024 Accountlng pollcl•s Pr tio lal The financial stalements hove been prepared In accordance wilh opplicable accountlng standard5 and under the hi51cYlcd c051 convention. modified a5 to include the revoluation of herilable properlles. the revoluotion of investments and to reflect the inclusion ol income and expenditure on a receipts and poyments11.e. coshl bosis. and in occ(xdancg wlh Ihe Chorftles ond Trustee Investm8nt1S¢ollandl Act 2CQ5 and the Charifies Accounts Iscotlondl Regulations 2CQ6. The Dlvisicx)s. Districts and Units have ovtonomous committees and Qfe oparaled Independently ol the County Guide Associallon. Consequenlly their accounllng tronsacllons hove not been included in the financiol slalemenls ol GirtId1ng Forth Volley. A summary ol th8 financial delai15 of these avtcnomovs unlfs hos been supplied Innotell. All 5ncome donolions ore incded wttiin receipts under either vryestrfcted r851ricl8d ndS ¢xcordlng to the terms und8T whlch the Income Is received or thé donotion 15 mode. Expendltufe is recognised on a cosh basls os payment Is mod8. Govemance costs comprlse the annual occountoncy, Membershlp F8es, Thanks & Recognition Evenl costs ond expenses ol the Counly Commissioner. Assistont County Commlssioner, Covnty Secretory and County Treasurw. The Associallon has c number of restrlcted Incom& funds to accovnt for slluotlons where o donor requkes Ihol o donallon musl b8 srenl on a partlcvlar purpose or where funds hove been raised for o specific purpose. All other fvnds ore unreslrfcted income funds, Depreciation is provlded on tangible fixed assels at rales calculoted to write off the cost less eslimolgd residual value of eoch osset ovef ils expected useful life. Rotes used are 05 follow5:_ Heritable property owned ¢tright/1(nI1Y Nll Computers & Equlpment 33,33% stralghl line method No other relevant ossets are held by the AssoclotK)n. stccks (Ye volued ot the lower of cosl or nel fealisoble volue. 10
GIRLGUIDING FORTH VALLEY Not•s lo th• Ilnanclal stal•m•nts lor th• y•ar •nded 31 D•¢•mb•r 2024 (contlnutd) Aecovn11ng pollcl•s (conllnv•d) Igl lottt Investments ore stated al moiket value at the statement of bolonces dale. Unr8alls8d gains and1055es rapre5enl the difference behveen the morkel value ol the beginning ond end of the financiol year, or if purchased in the yeaT. the difference behveen cost and m¢Jkel volue at th6 yeor end. Reolised gcins and losses represenl the difference belween the proceeds on disposol and the market value ot the starl of the year. or cosl if PkJchosed In the year. Renta15 poyablè under operallng le05e5 ore chorged og¢in5t Income on o stra3h1 line bosis over the lease tem. lil Gtants Gronts received are included wllhin receipts under either uNestricled restricted funds acccidlng lo the terms under which the granl is receivéd. A liatility is fecogni5ed whèn Ihe expendltvre ogdnsl Ihe gr¢Jnt Is lo be Incurred In fvlwé pertod5. lunds The noture and purpos8 ol eoch funcl Is as lollows:_ R•slrfct•d The pufpose of these Ivnds Is to locililate the runnlng ond molnt8nonce ol Ihe Gde Pluls. The Sunshine Coach Account has been re<lossifi8d as a Forth Valley Sp8ciol Fund for the purpose ol providing granls lo members ol the County as delemiined by the County Execullve. The purpose of INS fund is grant aid lor Leaders fopf8sentlng the Counly ot Inlernalionol comps and events. The share ol the proceeds ol the Collander Hul are being held untli o decision 1$ made on how they should be dlstribuled. To be presenled onnually lo a Unit, Dislricl or Divigon. Thè Award con be shored and, where Possible. Should recowise envKonmenlol oclivities. The recipienllsl to be decided by thè County Executive. The purpose of Ihls lund Is to support ouldoor aclivStles for m8mbers ol the County. Unw•strlct•d The PLKpose ol thls fund Ss the generd furlheronce ol the Guiding movement in the Forth Vall oreo. This is on Lnreali5ed reserva which hos 0rf5en from Ihe revolualion of herftoble propleS ond inveslmenls trom lime lo tlme. It can be Spent on the general obi8Ctives of thé Association on realisalion. nate These ore funds set aside by Ihe committee out ol unrestricted income and expenditvre lor specific future PUfP05es and grants aworded specific purposes.
GIRLGUIDING FORTH VALLEY Not•1 lo lh• flnanclol stat•m•nts lh• y•tr •nd•d 31 D•¢•mb•r 2024 (conllnu•d) Tanglbl• ffx•d ass•ts (al Trl•rllabl• wop•ty own•d oumghl Thè properties were valved as below by DM Hall. Chortered Surveyors. Folkirk in November 2022. The resullont increose in Ihe Revalvotlon Reserye ot £40,CrfXI wos recorded In Ihe occounls lorthe yoorend 31.12.22. Increase In Revaluation Reserve recorded in the yety end 31 .12.22 - stwling £20,OC(I, Fdrk £15.1)XJ and Bonnockbum £5.C( Guide premises, Glebe Avenue, stirng Guide premise5 , Pleosance Square, FOlrk Guide kyemises. Bellfield Road. Banno¢kbum 185,CX)) IQ),(KK) 35,QK 320,C((J Ibl Offl¢• Equlpm•nl Cornput•r Tolol Al l January xJ24 AddStlons Disposals al 310ecemb8r 2024 3,269 3,269 8CtJ 2,469 Al l Jonuory 2024 Chorge lor year On dlsposals At 31 December 2024 3.122 73 8tXJ 2.395 3,122 73 2.395 Al 31 December 23 Al 31 Decemtjer 2024 147 74 147 74 Inv•slrn•nts These represent a portfdio of inveslmenls comwlsing Fixed Interest Govemmenl Stocks ond Investmenl Twsts. They are slated ol Ihe 3151 December 2024 markel valu8. 2024 2023 Market value at 31 December 2023 ond 2024 7,1XJO 7,000 12
GIRLGUIDING FORTH VALLEY Not•s to thè flnonclol slat•ments lor th• y•ai •nded 31 D•c•mb•r 2024 (conmnued) Caih ot bank and on hand 2024 2023 Uftieslrfct•d.' Current occount & cosh on hand Nolionol Savings Inveslmenl occounl County Srownie Hofidoy account Counly Comp occovnl Counly Commlssioner Assislanl Counly Commlssioner County Secretary County Ti8a5urer 3).29J 78.461 20.866 77,859 3,546 5A34 5.755 13 1161 46 46 108.055 108.152 R•ilrtct•d.. Forth Vallèy Speclol Fund Heolher Peorson Inlemationd Fund Howorlh Fund Gulde Hul accounts IAppendlx11 Callander Hall Sale Fund Sheilo Roger Fund 2.291 2,273 2,588 140 28,430 6,562 31,947 6,562 45.011 43.5L Tolol 153,066 151,652 Alloc¢thon ol surpluil(d•flcM) for y•or 2024 2023 Unr•itrl¢t•d lundi (not• 7) County fund Designal8d fund- Flxed As5els Ranger Event 1241 1731 14861 147 231 570 97 R•sMchd Ivnds (not• 8) Forth Volley Speci¢J Fund Howarth Fund Guide Huts Fund Sheilo Roger Fund 18 10 13,5171 10 14461 434 Totol- oll County fvndi I,CQ4 13
GIRLGUIDING FORTH VALLEY Nol•i to th• Ilnanclol stot•m•nts lor *h• y•ar •nd•d 31 D•cembw 2024 (conllnu•d) Mov•m•nts In vnr•slrf¢t•d lunds Balon¢• 01101124 R•c•lph Pgyffl•nts R•valuallon Galn CO of Dliposal D•pr•cloNon b•tw••n balanc• ¢harq• lundi 31112124 County Fund Revaluotlc Resetve 115,152 319,193 23,514 123,6111 115,055 319,193 434,345 23.514 123,6111 434.248 Designated Funds: Fixed Assets 954 435,299 73 73 23,611 435 129 Mov•m•nts In r•thlcl•d lundi Tran•1% b•V4¥•• Ivnds alonc• 07101124 R•c•lpts ?aym•nts bolanc• 31112124 Forth Voley Speciol Fund Heolher Pearson Inlernolional Fund Callonder Hul Fund Howarth Fund Shello Roger Fund 2.273 2,589 6,562 18 2.291 2.588 6,562 113)) 5,OCO 5.158 16,337 21.495 11,553 31,947 43,5CM) 11301 19.854 19,984 16.581 28,430 45,011 Guide Huts Fund R•valuollon r•s•rv• 8alanc• ai at 31 D•c•rnb•r 2024 consl•ti of Propertles- goin on revolvotion 0$ at 3151 Decembei 2024 319.193 14
GIRLGUIDING FORTH VALLEY Nol•s to Ihe Ilnonclul stotements lor th• year ended 310ecember 2024 (contlnued) io. Anolysl$ of net ossets over lunds OINce H•rllabl• *qvlp. & propety ¢omp¥Jl•r Inv•shn•nts Jank and cash lotal Unr•strfct•d funds Covnty Rgvaluation reserve Deslgnaled lund Fixed assets •strlct•d fundi Guide Huts Collander Hut Sale Forth Valley Special Fund Howarth Fund Heather Pearson Internallonol Shello Rogei Fund 7,C£Q 108.055 115,055 319.193 319.193 74 28.430 6.562 2.291 6,562 2,291 2.588 2,588 320,(yX) 74 7,Crn 153.066 480,140 lal DIvIon$ and DI$1Cts 2024 2023 Income for Ihe year Expendilure lor the yeor surplu11(D¢Itr> 249,523 235,366 14,157 239.988 242,188 2.2 The above flgures, whlch are Included only 0$ a memorandum note due to the avlonomous nalure of Ihe Dlvislon5 and Districts. do not affect the suWus/ldeficill ol the Association lor Ihe year and are derived from retuns received from Ihe Divisions. Ibl Frf•ndi of Guldlng 2024 2023 Income for the yeor Expendilvre lof the yaor Sviplu¥/(Deficll) 1.666 1,953 287 1,363 2,149 786 12. Relaled party transactlons No remuneralion was pald to any Iruslee In the year12023', £rill. Travel, meals and accommodation expenses totolling £26912023.. £2341 were poid to Iwo trustees 12023.. fouTI. Grants given lo Divisions, Units, Advisers ané Indivlduo15 are detailed in note 13. 15
GIRLGUIDING PORTH VAILEY Notes to th• Ilnonclol ul•M• for th• y•or •nd•d 31 De¢•mber 2024 (C¢)ntlnued) 13. Gronli pald 2024 2023 lol Dlvlslo Ardoch Avon Caffon ErKlrick Falkirk Gronge Larb8rl stlflSng 382 277 260 282 268 264 333 287 2,353 292 260 320 271 262 335 2,429 Ibl Hans Falklrt Icl HowafPh Award Polmonl Brownies lil fvntry 8rowni85 Idl Il•illl•nc• Fund 8YJ 2.235 Total frtants lo &oupi lel Appolnlm•nl Hold•fS Leadership C(>ordSnolor Outdoor Aclfvlties Adv558r County Presldent 193 Rov8Trvoy Pcrltclpant lotal Grants l• Indlvlduali 293 100 Total Gianh Pald 7.884 Gronts paid to apwntmenl holder5 were used for trovel. slolionery and postagè expense5, activity equipment. etc. The bolances heki 0131.12.24 01 £16812023: £1321 are shown as deblors Ivnreslricfed lundsl on the Slalemenl of tlanCeS on poge 9. Amounts tolalling £5CKI12023: £U)I were olso pold to the County Commlssioner, Asslslonl County Commissioner, County Secretory ond Covnly Treasurer. The tronsactK)ns Cffe included within the main occount5 ond bolonce5 ore included within Cash Funds lunrestrictedl on the Stotemenl of Bolonces. The balonces held al 31.12.24 were £13. 1£161. £46 and £0 respectively12023: £0, £1, £46. £01. 16
App•ndlx I GIRLGUIDING FORTH VALLEY Guld• Hut Fund . R•thlcl•d R•c•lpts and Poym•nts account for lh• y•or •nd•d 31 D•c•rnb•r 2024 2024 2023 Sllrllng Falklrk B/Bvrn Tolal R•c•lpts Holl Lets C)onations Fundraiser Grant Inlerest Tolol *•c•lpts 2,739 7,207 2,550 1,551 9.946 13,669 3.878 5,227 2.505 2,204 1,328 954 6848 7207 2282 16.337 24102 Paym•nts Heal ond light Insuronce Repoir5 and renewals Cleanlng and sundrfes Fundralslng Expenses General Tolol Paym•nts 4,711 3,898 1.X17 10,116 7.769 1,961 1,862 424 4,247 4.799 1.128 8,878 3.062 2,719 .978 1.049 227 25 7965 1 956 19.854 24548 $P1vIllD•Iell) {3,085) (758} 321 (3.517) (441) Guld• Hul fund bolanc• al l January 2024 11,637 18,188 1,322 31,947 32,393 Guld• Hvt lund bulanc• al 31 D•c•mb•r 2024 8552 18230 1048 28430 31947 This page does not form port ol the Independ8ntly examin8d financlol slatemenls and Is provlded lor tnJst8e Inlormollon only. 17