The Guide Association Scotland
Latest income
£1.9m
Latest spending
£2.2m
Accounts read
FY2025
Financial health, per FY2025 accounts
The accounts state that the charity reported an overall deficit of £88,945 for the year ended 31 December 2024, driven by deficits in designated and restricted funds despite a surplus in unrestricted funds. Per the trustees' report, unrestricted reserves decreased significantly to £172,261, which falls below the stated reserves policy target of £350,000. The charity remains a going concern with adequate free reserves and no material uncertainties identified by the auditors.
What the accounts disclose
Highest-paid employee band: £60,001 - £70,000
“The highest paid employee was the chief executive, whose emoluments were a salary of £68,780 and pension contribution of £6,880” — page 40
Per FY2025 accounts as filed with OSCR.
Related-party transaction: Purchases from The Guide Association Trading Service
“During the year, purchases of £435,214 (excluding VAT) were made from The Guide Association Trading Service (2023: £472,601). These purchases were made at arm’s length. £23,693 was included in trade creditors at the year-end (2023: £14,484). The Guide Association Trading Service is a wholly owned subsidiary of the Guide Association.” — page 50
Per FY2025 accounts as filed with OSCR.