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 I￿taStiC 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 rn￿8. 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
RoVe￿aY in Norwoy as a staff member. It's o￿ayS 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
cèl8tKali￿s - 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 & ￿r￿en
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 Commis￿Oner
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 a￿ead - 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.
T￿re 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 W￿ld 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 Opp￿￿nItY 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 ￿n￿5 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, AnnL￿1 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 op￿V them conStsten￿y.
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 2￿5, 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 Girt￿Id1ng Forth
Volley. A summary ol th8 financial delai15 of these avtcnomovs unlfs hos been supplied
Innotell.
All 5ncome donolions ore inc￿ded 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 lo￿tt￿t
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 stra￿3h1 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 G￿de 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 prop￿leS 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, Fd￿rk
£15.1)XJ and Bonnockbum £5.C(
Guide premises, Glebe Avenue, stir￿ng
Guide premise5 , Pleosance Square, FOl￿rk
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 DIvI￿on$ and DI$1￿Cts
2024
2023
Income for Ihe year
Expendilure lor the yeor
surplu11(D￿¢Itr>
249,523
235,366
14,157
239.988
242,188
2.2
The above flgures, whlch are Included only 0$ 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 t￿lanCeS 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