GIRLGUIDING AYRSHIRE NORTH COUNTY
TRUSTEES. ANNUAL REPORT
AND ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2024
scorrisH CHARITY NO. SC036295

GIRLGUIDING AYRSHIRE NORTH COUNTY
CHARITY INFORMATION
Tr￿￿e0$
Listed on Tn5st￿S. Report
Charity number
SC036295
Independènt Examiner
JRD LLP
11 PortLqnd Road
Kilmamock
KA1 2BT
Principal address
41 Craigspa
Ardrossan
KA22 7PS
Bankeis
Bank of Scotland
57 Dwkhe* Street
Saltcoats
KA21 SEY

GIRLGUIDING AYRSHIRE NORTH COUNTY
CONTENTS
Pagg
Trustees. Report
Financial Statements
Independent Examinels report
Statement of financial ￿￿"VIlieS
Balonce sheet
Income and expendrture account
Notes to the financBI statements

GIRLGUIDING AYRSHIRE NORTH COUNTY
TRUSTEES REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The Executive Committee of Girfguiding Ayrshire North County have pleasure in submitting their Report and
independently examined Accounts for the year ended 30 June 2024. The contents of this financi81 report
should be read in conjuncbon with the Annual Report 2022, whth provides detailed information concerning
the exient of the County's aCtIvrt￿ in Ayrshire North for the year.
Constltution
GIrIgu￿l￿9 Ayrshire N(Yth County 45 an unincorporated association and Scottish registered charrty. The County
has a written conslilulion and operates in accordance with the Gurtling Manual pUb(￿hed by Girlguiding UK.
the operating name of the Gulje A$s￿latiOn. The members of Ihe County Executive Committee are also the
Trustees ol the Associakn"on. Anumber ofaddilional Comm￿ee5 and sub-coMm￿eeS manage Guiding xtivilies
on a day-to-day basis and these report regularty lo the County Executive Committee.
Trustees
The charity's Trustees are the members ofthe Execub"ve Committee and are appointed in accordance with the
Guidirvj Manual published by Girlguiding UK. The County commiss￿lner and Counly Advisers are appointed
for the tefm ofthsr Offi￿ as laid out in the Guiding Manual. The County commissi￿er makes other necessary
managerial appointments, which ￿aSe at the end of her term of offi
The members of the County Executive Comrnrttee who served during the year weTe'.
Office Bearers
Method of Recrultmènt Indudlon and Risk Assessment
Recrui(menl of adult members is open to anyone aged 18 yeats and ovei. The relevant induction training is
given lo adult members depending on the rde they carry out Gidguiding Ayrshire North County operates a
Safe Space Policy in line wlh Child Protection best PTactsce and exh membef is fully disclosed in terms of
Chikj ProteclK)n guidelines. All volunteers proposing lo work wth crf for Girlguiding Ayrshire North County ara
also subject to the relevant veth.ng pr￿d￿reS as set by Child Protects"on guidelines.
Indo
endgnt Examinor
ol JRD LLP was app)inlgJ as Independent Examiner in respect of the 2024
li[banG￿l peii¢)d.
Ob oGtiV¢8 and Flnancial Pèrfomiance
The aim of Gidguiding Ayrshire North County 15 to help young gir15 and young women lo develop errolionally,
mentally, physically and spiritually so they can make a positive contribution to their community and the wider
wortd, according lo thè wine1￿e$ of thè Guidè Association, and to facilitate Guiding for girls and youn9 women
in Ayrshire North.
The Financial Slatemenls, which form of this Report. reflect the activities under Ihe control of GirlguKJing
Ayrshlre North and exclude the financkql aclivib.es of DNisions. Distncts and Units. The Executive Committee
regard the financial performan￿ of GirlguKling Ayrshire North County for the year and its financial position al
the end of the year to be satisfacl(Ky.

GIRLGUIDING AYRSHIRE NORTH COUNTY
TRUSTEES REPORT
FOR THE YEAR ENDED 30 JUNE 2024
Future Activities
11 is intended that Girlguiding Ayrshire North County will ￿ntinue to pursue activits.es and policies which will
sustain and enhance the objectsves of Girfguiding in Ayrshire North. This will be done within the financial
constraints of avaiLable income and in keeping with changes in policy. which are from tsme lo lime required by
The Guide Association andlor external environment.
Investment Polic
All funds not immediately required are invested, where ￿SSIble. in low risk interest bearing bank accounts and
bonds.
Funds
Funds are classrfied as UnreStr￿ted Funds. Restricted Funds and Designated Funds defined as follows:
Unrestricted Funds may be used by Girlguiding Ayrshire North County at the discretion of the Exe¢ub've
Committee lo meet fulure extEnditure_
Reslricled Funds may be used subject to spectfic restrictions that may have been imposed by the donor.
Designated Fund5 may be expended in lurtherance of the objectNes of Gidguiding Ayrshi￿ North County for
SFecific purposes at the discretKJn of the Executive Committee.
Fundralsln
Girlguiding Ayrshire North's activities are funded predominantly by subscriptsons from members and other
SOUTces of income induding legacEs, disclosed in the Ststement of Receipts and Payment Account. From
tiMe-l￿time special fvndraising efforts are undertaken to ffinan￿ specrfic projects.
Revlew of Flnanclal Year
The excess of income over expenditrjre for the year was £5,191 (2023.. as restated £1,912). Total funds carried
forward at 30 June 2024 were £693,672 12023. as restaled £688.4811 including £623,52312023'. £623,523)
net bwk value of fixed assets wh￿h has been designated into a separate capital fund.
Reserves Poli
The County does not exercise a forn￿1 reserves policy. ReStr￿ted and unrestricted funds are disclosed al
page 8 of the financial slalemenls. Included within unrestricted funds is a resetve fund of £4.089 12023..
£4,089), which 15 held in a separate bank account. However, the total free unrestr￿ed fvnd5 li e. excluding
the capitsl fund noted above) are £36,508 whith represents approximatety 12 month5 running costs at current
levels.
Connected Bodies
Girlguiding Ayrshire North County forms part of Girtguiding Scotland and Girtguiding each of whom receives a
proportion of Ayrshire North's members, annual subscripkn"ons.
Risk Asso$$mgnt
All risk assessments comply wrth those pre￿ribed by Girfguiding.

GIRLGUIDING AYRSHIRE NORTH COUNTY
TRUSTEES REPORT
FOR THE YEAR ENDED 30 JUNE 2024
Statoment of Tru$tee$' Res
onsibililie¥
The trustees are responsible for preparing the Trustees. Report and the financial statemen15 n accordance
with applicable law and United Kingdom Accounting Standards (United Kingdom GeneraNy Accepted
Accounting Practice).
The law applicable lo chanlies in Scotland requires the trustees lo prepare financial statements for each
financial year which give a true and lair view of the stsie of affairs of the charity and of the Incoming resources
and application of resources of the charity for that pericAY. In preparing these financial slalements. the trustees
are fequired to..
select suitable accounting policie5 and then apply them consistentty..
observe the methods and prlnciples in Ihe Charities SORP",
make judgements and estimates that are reasonable and prLtdent".
state whether applicable accounting standards have been I￿10wed, subject to any material
departures disclosed and explained In the finanoial slalements".
prepare the financial slalements on the going concern basis unless it is inapproprL4le lo
ple5Ull￿ that the chJsty will C￿tinUe in opeiation.
The trustees are responsible for keeping accounting records that disclose with reasonable aCCur￿Y al any
lime the financial position of the charty and enable them to ensure that the financial 5talemenls comply with
the Charities and Trustee InvesthEnl IScolland} Act 2005. the Chai¢ties Accounts (Scolland} R￿ulatIonS 2006
las amended) and the provisons of the charity's constitution. They are also responsible for safeguardin9 the
assets ol th8 charity and hence for taking reasonable steps for the prevention and detection ol fraud and other
irre9ularities.
Approved ty the Executive Commiitee on 13 December, 2024
And signed on its behalf by.

GIRLGUIDING AYRSHIRE NORTH COUNTY
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
GIRLGUIDING AYRSHIRE NORTH COUNTY
I report on Ihe 8c(x)unts of Ihe for year ended 30 2024. ate 58t wt on pa9es 2 to 9.
R•sp•¢tive responsibiliti￿ ol trustees ond examiner
The charity's truslees are responsibk for the preparation of the accounts in accordance with the tern￿ of the
Charities and Trustee Invest￿￿nt {Scotlandl 200S awKI the Charilies Accounts {Scollandl Regulation5 20fJS las
amended) The ¢ha¥ty trustees consider that audit requirement of ReguLqtton 10111 lal to Icl of the A￿Ount5
Regulatsons does not appty. It is rny responsiblity to examine th¢ a(xy)unts as requwed uwwjet sedK)n 44(11 Icl of
the Act and lo state whether partic￿18[ matters have come to my attention.
Ba$1$ of Ind•pen(l•nt èxamlno￿s $tal•m¢nt
My examinatxjn is caffled OLJt in atcordarte with Regulatth 11 of Ihe Charities Actounts (ScOt￿nd) RegtJlat*ons
2006. An examination includes a rewew of the account5ng records kept by ihe tharrty and a comparison of the
accounts presented with those records. It also in¢lLvJes ￿SN￿eratIOn of any unusual Itetlls or dis¢losuies in the
ac￿￿nIS, and seeks explanalion$ Irom the trustees concerning any SLKh matters. The procedures undertaken do
r￿1 provide all the evIder￿e that WOU￿ be rwuired in an audit. and cowwquenlly I do not express an audit opinion
on the view given by the accounls.
Ind¢pgndent examlner's statèmènt
In the cours8 of rny examiialwjn. no matter has tx)me to my atlenbon".
whith givès mè raasonabl& cwsè to beli8v• thal in any matwal raspod thè rèquirèfflents..
to keep accounting Tecords in accordance ¥*th Secti)n 44111 lal of the 201)S Act and RaguLqtion 4 of
the 2¢X6 Accc4Jnts Rewlat*Jns.' aTrJ
to prepare ￿coUnt5 which ￿COld wrfh the a(roLMt￿9 fecxyds aThJ vrrilh Regulation 8 of the
20(￿ Accounts Regutslions"
have not been mei". or
to which. in my opinion. attent￿n 8houkl k drawn in order to enable a proper underslanding of the acLount8
to be reathed.
Charterod A¢countant IICAS)
JRD LLP
Chartered Accountants
11 Potlland Road
Kilmamoek
IfA12BT
13 Dec&mb*r. 2024
Page 1

GIRLGUIDING AYRSHIRE NORTH COUNTY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2024
Unrestrlct•d UnroStrSct•d
Gen•ral D•slgnat
Funds
Funds
Total
Funds
2024
Total
Funds
2023
l•$ restated)
Restricted
Funds
Incomo
Donalrons. legacies and other
Charitable activities
Investments
24,261
1,981
13.759
26,242
13,759
273
43,316
11,186
76
273
Total Income
24,534
15.740
40,274
54.578
Expondltur•
Costs of raising funds
Charitable activrtres
Other
23.121
I1.￿)2
35,083
52,666
Total Expenditu
23.121
11.962
35.083
52,666
Net Incom8llExpenditurel
1.413
3,778
5.191
1,912
Transfèrs ￿two•n lunds
12.627
112.62n
Nèt movwn•nt In fvnds
14.040
(8.8491
5,191
1.912
Reconclllatlon of funds
Total funds brought foFward
19,601
45,357
623,523
688.481
686,589
Totsl funds carried fo￿ard
33.641
36.508
623,523
693.672
688,481
An analysis of Income and Expendilwe is induded al Note 10 to the finan(ial st#ternent$.
Expendilure is allocated to the abo¥e co$1 categorres on the basis of the acownting poliGy disdosed at Note 1 Idl to the financial
statements.
Page 2

GIRLGUIDING AYRSHIRE NORTH COUNTY
BALANCE SHEET
AS AT 30 JUNE 2024
2024
2023
(as restat8dl
Notes
Flxèd ass•t8
Tangible assets
623,523
623,523
Currgnt a$$ets
Debtors
Cash al bank and in hand
901
70,212
71,113
1.721
63.936
65.657
Llabllitles
Creditors." amounts falling due vAthin
one year
699
Net Cur￿nt assets
70.149
64,958
Tolal assets lèss current Ilabllities
693,672
688,481
Funds
Reslricled income funds
Unreslrrted inmme lunds".
General funds
Designated funds
33.641
19,601
36.508
623.523
45.357
623.523
Total unreslrrted funds
660,031
668,880
Totsl Charity Funds
693.672
688,481
The financial statements were approved by the Trustees on 13 Decemter. 2024
arkd signed on their behaLf by=
Page 3

GIRLGUIDING AYRSHIRE NORTH COUNTY
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
2024
2023
(as rgstatgd)
Notes
Incomg
Annual Membership Subscription
Special Events
Mi5¢ellaneous
Donations
Bank Interest- General Fund
Bank Interest - Ayrwaves
Blair PrO1￿t Income
Delivery Team income
Growth & Retenth)n Income
Insurance Premiums
13.759
700
11,186
11.406
1.772
101
76
418
140
11.406
12,915
73
855
7.395
22,642
40,274
54,578
Expendlture
Annual Mem￿r$hIp Subscription
Insurance (Propety & Equipment)
County Expenses
Blair Project Costs
Delivery Team Expenses
Growth & RelentDn Expenses
Independent Examiner's Fees
Donations
Depreciation
446
1,087
10,275
8.978
12,936
270
600
491
1,040
1,058
22,358
8,030
15,442
600
4.138
35.083
52,666
Excess IncomellExpendlture) for Year
5,191
1.912
Page 4

GIRLGUIDING AYRSHIRE NORTH COUNTY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
l Accounting policies
The principal accounting policies are summafised below. The accounting Oiaes have been applied
consistently throughout the period and in the preceding year_
la) Basis of accountlng
The financial statements have been prepared under the histon.cal cost convention. and in accordance wth
the Chanties Accwnts Iscotlandl Regulations 2006 las amended) and the Statement of Recommended
Prath1￿.. Accountin9 and Reporting by Charitie5 issued in March 2005.
Ibl Fund accounting
Unrestricied funds are avaitable for use al the discretion of the trustees in furtherance of the general
objectives of the charity.
Designated funds are Unre$tri￿ed funds earmarked by the tNstees fcw particular wrtM)ses.
Restricted lunds are subjected to restrictions on their expenditu￿ imFosed by the donor or grantor.
Transfers between ftjnds a￿ made at the disueticn of the trustees taking into consideration any restrictions
imposed on funds.
Ic I Income
l income is indudgd in the statement of financial actÉvities when the charity is entitled lo the income and the
amount can be quantified wth reasonable accuracy. The following S￿lfIC Fyolioes are applied to particular
categories of income..
Donations and lega¢ie$ are r￿e1Ved by way of grants. donations and gifts and is included in full in the
Statement of Financial Activities when receivable. Grants. vthere ents"Ilemenl is not conditional on the delivery
of a speryal performance by Ihe charity. are recTrsnised vthen the charty becomes unconditi¢)nally entitled lo
the grant.
l)onaled services and facilities are indLKled at the value lo the charty ￿￿ere this can be qu8nlTfied. The
value of seNices provided by volunteets has not been induded in these aecounls.
Investment income is included vthen receivable.
Income from grants, vthere related to performance arKI 5Fecrfic delIverab￿S. is a¢counled for as the charity
earns the right to consideralion by its perfomiance.
Page 5

GIRLGUIDING AYRSHIRE NORTH COUNTY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1 Accounting policies (conlinued)
{d) Expenditure
Expend[lu￿ is recognised on an accruals ba515 as a liability is I￿Urred.
Costs of raising funds comprise the costs assLxkated with attracting voluntary In￿Me and grants.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its a¢liv¢ties and
services f(Y its beneficiarie5. It includes both costs that Can be allocated directly lo such activities and those
costs of an indirect nature necessary lo support them.
Governan￿ cost5 includes those costs associated with meeting the constitutional and statutory
requirements of the charity and include the Independent Examinerfs fees and costs linked lo the strategic
management of the charity which are voluntary other than directors. travelling expenses reimbursed.
I costs are allocated be￿en the exFenditure categories of the SOFA on a basis de5HJned to reflect the
use of the resource. Costs relating to a particJJlar ￿tiVity are allocated directly. others are apportioned on an
apprOpr￿te basis SLtch as staff time pro-rata.
lèl Fixed assets
A5 a re5uII of the change in basis of xcounkn.ng in resFect of the prior accounting period. depreciation rates
We￿ eslabSished and applied retrospectively in respect of the opening balan￿$. Fixed assets (excluding
investments) are stated at cost less accumulated depreryalion Minor additions costing below £500 are not
apitalised. Depreciation is provided at rates cakulated to wrile off the cost of each asset over ils expected
useful life as follows..
Blair Project Propety - no deprec￿tIon
Blair Project Fixtures & Fitbngs - 10 years strawJht line basi5
Blair Project Equipment - 3 to 5 years straight line basis
Other County Assets - 3 to 5 years straight line basis
The Blair Project proFety. wh￿h was completed during the accounting period, is not depreciated. The
propety 1$ subject to ongoing renovab.ons and improvements and the non-depreciated historical cost is
considered lo represent a reasonab￿ fair value.
2 Trustee Remuneratlon and Related Party Transactlons
Trustees are not remunerated bul may be reimbursed for certain expenses incurred. During the year there
were no expenses paid to any Trustee12023-. £1.053 to 3 Trustees). There were no trans8Ctions during the
perv)d betsveen the charity and any related party of the Trustees.
3 Taxatlon
The organisati¢M is a registered Scottish charity and no ¢orwration tax liability arises. The charity is not VAT
registered and irrecoverabte VAT is allocated to the rdevanl category of exFenditure.
Page 6

GIRLGUIDING AYRSHIRE NORTH COUNTY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
4 Tanglble flx•d a88•ts
81air PTOjOCt
BlaSr Prol•ct Flxtures, Flttlngs
Pmp•rty
& Equlpm•nt
Othgr
County
Assets
Totsl
Cost
At 1 July 2023
Additions
623.523
65.026
11.550
7(H).099
At 30 June 2024
623.523
65.026
11,$50
7(K),099
D•pr•clatlon
Al 1 July 2023
Charge for the year
65.026
11.S50
76,576
At 30 June 2024
65.026
11.550
76,576
Net book valuè
AI 30 June 2024
623.523
623,523
N•t book valu•
At 30 June 2023
623.523
623,523
5 Debtors
2024
2023
Trade deblors
1,721
901
6 Cash and bank balance¥
2024
2023
{a$ r•$tatèdl
Virgin Charrty Depostt
Virgin Charrty Deposit- Jenny Ramsey Trust
General Account
Blair Project Fund
Blair Project Fund No. 2
Blair Project ActiNitty Cenlre
Grovrth & Retention
Ayrwaves Project Account
DelNery Team Account (note 9)
Help Fund
Cash balances
4,089
2,535
29,946
2,616
4,711
7,810
912
10.348
7,180
63
4.089
2.535
37.628
2,123
9.499
208
7,200
88
70,212
63.936
7 Creditorn . amounts falllng du• wlthln on•
2024
2023
Trade creditors
Independent Examinerfs fees
364
964
Page 7

GIRLGUIDING AYRSHIRE NORTH COUNTY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
8 Analysis of Net Aswts 8eiwo•n Funds
Unrnstrlctgd Unrestricted
Genèral Designated
Funds
Funds
R•strlct•d
Funds
Totsl
Funds
Fixed Assets
623.523
623.523
Current Assets
33,641
37,472
71.113
Current Liabilities
964
Nel Assets
33,641
36.508
623,523
693,672
Details of Signfficant Funds:_
Unrestricted Desi
nated Funds
This represents the nel book value of tangible fixed assets {nole 41. However, the Trustees acknowledge that
the Blair Projecl propety costs are fvnded by restricted grants which impose conditions over the use of the
property for a 10 year period from the date the granls were re￿ived.
nr
slricted General Funds
This is effe¢tively the charity's reserve which can be spent al the discretion of the Tfustees.
9 Prlor Year Adjustsnent
A prior year adjustment has been made in resF*et of a bank account which had been omitted from the 2022123
financial statements IDelivery Team Account
nole 61. The nel impact of this adjustment is an addrtional
surplus of £7,200 and increase in restrKted hJnd5 brought forward of this amount. In addition. the Ayrshire
North Camp Fund bank account and ¥>etial events income had been oveTStated by £1.913 and this has also
been corrected.
Page 8