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World Association of Girl Guides and Girl Scouts

Association mondiale des Guides et des Eclaireuses

Asociación Mundial de las Guías Scouts

World Bureau, Olave Centre

12c Lyndhurst Road, London NW3 5PQ, England

telephone: +44 (0)20 7794 1181

facsimile: +44 (0)20 7431 3764
Registered Charity No. 306125
Report & Financial Statements
for the year ended 31 December


World Association of Girl Guides and Girl Scouts

Association mondiale des Guides et des Eclaireuses
Asociación Mundial de las Guías Scouts
Our Mission
To enable girls
and young women
to develop their
fullest potential as
responsible citizens
of the world
Annual Report and Financial Statements 2007
Report & Financial Statements

for the year ended 31 December

2007 Trustees’ Report Page

Reference and Administrative Details 02
Structure, Governance and Management 02
Internal Control 04
Risk Management 05
Objectives and Activities 05
Progress against objectives set for 2007 08
Financial Review 12
Reserves 13
Investment Policies and Performance 14
The Future 14

Independent Auditor’s Report to Trustees 16

Trustees, Officers and Professional Advisors 17

Financial Statements
Statement of Financial Activities 18
Balance Sheet 19
Cash Flow Statement 20
Notes to the Accounts 21

Acknowledgements 33

Our Vision for 2011

A growing worldwide
Movement – the voice
of girls and young women
who influence issues they
care about and build a
better world
Annual Report and Financial Statements 2007 Registered Charity No. 306125 01
Trustees Report
The World Board is pleased to present Reference and Administrative Details
its Annual Report and audited Financial WAGGGS is a charity registered with the Charity Commission
of England and Wales under number 306125.
Statements for the World Association of
Girl Guides and Girl Scouts (WAGGGS) The World Bureau serves as the secretariat of WAGGGS and its
address can be found on page 17.
for the year to 31 December 2007.
Details of the trustees, senior staff and external advisors who
These financial statements are prepared served during the year are set out on page 17.
in accordance with the Statement of
Recommended Practice (SORP) 2005. Structure, Governance
and Management
The authority of WAGGGS is exercised through delegates
appointed by Member Organizations of WAGGGS, meeting at
the World Conference. The World Board acts on behalf of the
Conference between its meetings and its members are trustees
of the Charity. WAGGGS’ governing instrument is the tenth
edition of the Constitution and Bye-Laws dated 1936, revised
June 1990, July 1993, June 2002 and June 2005.
The World Board consists of 17 members, 12 who are elected
by ballot at the World Conference for a term of six years and
the five Chairmen of the Regional Committees, who are elected
by ballot at their respective Regional Conferences and serve on
the World Board for a period of three years. Regional Chairmen
may serve for an additional term of three years if elected by
their Region for a second term.
Member Organizations nominate candidates for election to the
World Board, the Regional Committees and other Committees
and working groups of the World Board. Prior to elections
Member Organizations are circulated with details of experience
and specific expertise required from potential candidates so
as to have an effective and representative World Board. If the
World Board considers there is a lack of a particular expertise,
then it may co-opt external expertise to fill the gap.
All new trustees are required to undertake an intensive
induction programme, which gives them a wide understanding
of the various issues facing WAGGGS. Prior to each World
Board meeting a programme of training keeps trustees up to
date with new practices and other developments applicable
to WAGGGS’ work and the requirements of the charity sector
within the UK. This is particularly important given the diverse
background of the international World Board.
The full World Board meets in London at the World Bureau
once a year for four days. The main purpose of the meeting
is to review performance and monitor progress towards the
achievement of objectives and targets set in WAGGGS’
Strategic Plan which has been approved by the World
Conference. In addition, the Board meets prior to, and at
the conclusion of, the World Conference. The World Board’s
responsibilities are detailed in Article VII, Section V of WAGGGS’
Constitution and Bye-Laws.

02 Annual Report and Financial Statements 2007

The World Board is committed to achieving best practice in Finance and Business Management – encompassing
governance and seeks to ensure that WAGGGS is efficient finance, governance, facilitation and the operational
and effective in achieving its Object. A new structure was organization of WAGGGS.
implemented in 2005 to support the World Board and the
delivery of WAGGGS’ Object and Strategic Plan. This structure
• Finance Committee – formulates and reviews financial
policy and financial plans and maintains financial oversight
consists of Coordinating Groups, Committees and Task Groups of the strategies and operations of WAGGGS. The Committee
acting in an advisory capacity to the World Board and the staff. recommends the appointment of WAGGGS’ investment
Each group has specific terms of reference and may include managers and monitors the performance of WAGGGS’
specialist co-opted members as well as trustees. investment portfolio. Each year it advises the World Board
The day-to-day running of WAGGGS, its operational decisions, on the appropriate level of free reserves and the appropriate
the implementation of approved strategy and the exercise of asset allocation for WAGGGS’ investment portfolio.
executive responsibility is delegated to the Chief Executive and • Governance and Constitutions Committee –
her Senior Management Team. looks at issues relating to WAGGGS’ Constitution and
Bye-Laws and Policies and Procedures and advises the
World Board on governance issues, including elections,
Coordinating Groups report directly to the induction, evaluation and training of Board members.
World Board. It also monitors Member Organizations’ constitutions and
makes recommendations to the World Board.
The current Coordinating Groups, Committees, and
Task Groups are: • Human Resources Committee reporting to the
World Board – comprises trustees and other external
Chairman’s Coordinating Group – oversees and monitors the advisors. It meets at least once a year to review the general
ongoing work of WAGGGS between World Board meetings. It remuneration policy, consider Human Resources policies
consists of the World Board Chairman, Deputy Chairman, the and procedures to ensure that they keep abreast of best
three Group Coordinators and the Chief Executive. The group practice in comparable organizations in the countries in which
meets prior to the World Board and Committee meetings, and staff are employed and comply with relevant employment
for at least one additional meeting during the year, between practices and legislation. The World Board has delegated
Board meetings. the authority for decisions on benefits and salaries to the
Human Resources Committee which provides regular reports
Strategy and Development of Girl Guiding/ on these decisions to the World Board for their acceptance.
Girl Scouting Group – is responsible for leadership
development, strategy, recruitment and retention, quality of
• Audit Committee reporting to the World Board –
comprises trustees and other external advisors.
Girl Guiding/Girl Scouting, support for Member Organizations,
It recommends to the World Board the formal approval
the ongoing monitoring of performance, exchange of good
of the Annual Report and Financial Statements and
practice and the work of the World Centres.
meets with the External Auditors periodically to review
• World Centres Committee – has strategic development the effectiveness of current processes and practice.
responsibility for the World Centres, covering all operational Responsibility for overseeing
World Association theand
of Girl Guides management of risk Review 2007
Girl Scouts Annual
aspects, including finance, programme, communications, within WAGGGS has been delegated by the World Board
risk, health and safety. to the Audit Committee.

• Regional Committees – are responsible for the quality of WAGGGS/WOSM Consultative Committee –
Girl Guiding/Girl Scouting within their Region, for providing liaises with the World Organization of the Scout Movement
support through agreed activities within the Region to (WOSM).
enable Member Organizations to contribute towards the
Task Groups – are task orientated and consist of members,
overall achievement of WAGGGS’ strategic objectives.
who have been selected for their particular expertise in
relation to the specific task. The groups report to the relevant
Communications Group – is responsible for the ongoing
Coordinating Group or directly to the World Board, and once
development of WAGGGS’ advocacy work, branding and website,
their task is completed the Group ceases to exist. Examples
merchandising, publications, WAGGGS’ work with the United
of task groups are Leadership Development, Individual Giving,
Nations (UN) and relationships with other non-governmental
UN/Advocacy and Juliette Low Seminar.
organizations (NGO). The Group also has a responsibility for the
World Conference and Fund Development. Olave Baden-Powell Society – is an international support
group dedicated to the development of Girl Guiding and
Girl Scouting all over the world. The President of the Society
attends the Communications Coordinating Group meetings and
meets annually with the World Board.

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 03
Trustees Report continued
Statement of Trustees’ Responsibilities Internal Control
The World Board (as Trustees) is responsible for preparing the The trustees are responsible for ensuring that WAGGGS has
Trustees’ Report and the financial statements in accordance a sound system of internal control to safeguard its assets
with applicable law and regulations. Under Charity Law, the and will use their best endeavours to ensure that its policies
Trustees have elected to prepare the financial statements in and procedures are implemented and its aims and objectives
accordance with United Kingdom generally accepted accounting are met. It is recognized that the systems can only provide
practice (United Kingdom Accounting Standards and applicable reasonable but not absolute assurance that major risks
law). The financial statements are required by law to give a have been adequately managed. Internal control processes
true and fair view of the state of affairs of the charity as at implemented by the trustees include:
the end of the financial year, and of its incoming resources
and application of those resources, including income and • an Audit Committee which meets at least twice a year
and is mandated by and reports to the World Board. It is
expenditure for the year. In preparing the financial statements,
responsible for providing the World Board with:
the trustees are required to:
– assurance that sound systems and internal controls are
• select suitable accounting policies and apply them embedded in day-to-day processes which can respond
consistently; to significant risks, and are capable of responding to
• make judgements and estimates that are reasonable external and internal changes;
and prudent; – evaluation and advice on the effectiveness of the
governance arrangements of WAGGGS;
• state whether applicable UK accounting standards have
– assurance that WAGGGS’ Risk Management Strategy
been followed, subject to any material departures being
disclosed and explained in the financial statements; is relevant and adequate to ensure that the major
risks identified have been adequately mitigated where
• prepare the financial statements on a going concern basis necessary.
unless it is inappropriate to presume that the charity will
continue its activities. • a Strategic Plan approved by the 32nd World Conference, held
in Jordan in 2005, covers the aims and objectives of the
The trustees are responsible for keeping proper accounting organization for the 2006-2008 triennium. This is used as
records which disclose with reasonable accuracy at any time a basis for annual planning and progress reviews. A review
the financial position of WAGGGS and enable them to ensure of performance to date against the strategic plan was
that the financial statements comply with the Charities Act undertaken during 2007;
1993, the Statement of Recommended Practice, Accounting
and Reporting by Charities (SORP) and the provisions of the • annual budgets are prepared in accordance with the
Strategic Plan, which are reviewed and approved by the
trust deed. They are also responsible for safeguarding the
World Board;
assets of the charity and for their proper application as required
by charity law and hence for taking reasonable steps for the • financial reports compare the results against budget on
prevention and detection of fraud and other irregularities. a quarterly basis and the Finance Committee reviews
In so far as the trustees are aware: these and revised forecasts for the remaining period of the
year. Monthly financial reports are prepared and issued to
• there is no relevant audit information of which the charity’s
operational managers and budget holders;
auditors are unaware;

• the trustees have taken all steps that they ought to have • the World Centres’ activities are reviewed quarterly against
their annual operating plans and performance indicators by
taken to make themselves aware of any relevant audit
the World Centres Committee;
information and to establish that the auditors are aware
of that information. • WAGGGS’ policies and procedures and its financial
controls, are reviewed on a regular basis by the appropriate
The trustees are responsible for the maintenance and integrity
committees. All the financial policies were reviewed and
of the charity and the financial information included on the
approved by the Trustees in September 2007;
charity’s website. Legislation in the United Kingdom governing
the preparation and dissemination of financial statements may • delegation of authority from the trustees to the
differ from legislation in other jurisdictions. Chief Executive and the senior managers including
the segregation of duties within the organization
where practical;

• a continuing risk assessment management system.

04 Annual Report and Financial Statements 2007

Risk Management Objectives and Activities
The Audit Committee oversees WAGGGS’ Risk Management WAGGGS is a worldwide Movement providing non-formal
Strategy and monitors the risk management process, reporting education where girls and young women develop leadership
annually to the World Board on WAGGGS risk assessment. and life skills through self-development, challenge and
adventure. Girl Guides and Girl Scouts learn by doing.
The World Board has defined a major risk for WAGGGS as any
event that may affect the ability of WAGGGS to survive and Our Mission is:
compete with other youth organizations (or any other group To enable girls and young women to develop their fullest
considered to be a competitor to WAGGGS), maintain its potential as responsible citizens of the world.
financial strength, retain its positive public image and keep
up the overall quality of the services that it provides through
its volunteers and staff. Risk may arise from failure to exploit
Our Vision for 2011 is:
A growing worldwide Movement – the voice of girls and
opportunities as well as from exposure to loss. It is inevitable
young women who influence issues they care about and
that some risks will be taken in order to pursue WAGGGS’
build a better world.
Mission. The avoidance of all risk would ultimately lead to
stagnation and the cost of managing every potential risk needs We aim to do this through the achievement of the three
to be balanced against the overall cost to WAGGGS should it Strategic Goals agreed at the 32nd World Conference:
arise. It is essential that the process should not lead to added
bureaucracy without adding value. WAGGGS’ Risk Management • Goal 1 – Leadership Development
Policy is to
• Goal 2 – Strong and Growing Member Organizations
accept the risk – • Goal 3 – The Voice of Girls and Young Women
• when it is believed that the cost of managing the risk is
by working at many different levels throughout the Movement
greater than the cost that would arise if the risk were to
materialise or to meet and support the Member Organizations and Regional
needs, by being more aspirational, and by working with some
• when WAGGGS ability to reduce the incidence and impact is
of the best universities to develop our programmes, especially
in respect of leadership.
proactively manage the risk –
The Mission, Vision and the Goals support WAGGGS’ Object*
• where the risk is likely to potentially damage WAGGGS’
which is to:
profile and reputation
• when it is believed that it is cost effective to take some • promote, throughout the world, unity of purpose and
action to manage the risk. common understanding based on the Fundamental
The World Board reviews this strategy and policy each
Triennium and last did so in September 2007. • further the aim of the Girl Guide and Girl Scout Movement,
which is to provide girls and young women with
A risk management culture, which also incorporates health World Association of Girl Guides and Girl Scouts Annual Review 2007
opportunities for self-training in the development of
and safety requirements, is firmly embedded within the
character, responsible citizenship and service in their own
organization. The Audit Committee reports to the World Board
and world communities;
each year providing an update on progress on key areas of risk
and the actions to be undertaken in the forthcoming year. • encourage friendship among girls and young women of all
nations within countries and worldwide.
Through the risk management processes that have been
established, the World Board is satisfied that the major risks To do this it is important to recognize that, in addition to
identified have been adequately mitigated where necessary. finance, there are enormous resources of volunteer time
and talent at every level of the Movement that contribute
to achieving our Goals and delivering our Mission. While
these resources are hard to quantify, they are critical to
WAGGGS’ success.

*per WAGGGS’ Constitution and Bye-Laws in ninth edition, June 1990

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 05
Trustees Report continued
Highlights New methodologies will be tested in 2008 to ensure that
we have a full set of performance indicators to measure

of the year
progress directly against the Strategic Plan for 2009-2011.
This work has helped shape the strategy for the next
triennium and reprioritised our activities for 2008.
Achievement against the priorities set for 2007 for each
Key priorities Goal can be seen on pages 9 to 13. As of the end of
this year we believe we have already achieved our target
When setting out our key priorities for 2007 we said for 21 outcomes out of a total of 44 which were set for the
we would evaluate each Member Organization’s key triennium. We are close to achieving the target outcome
performance indicators to assess the quality of Girl Guiding for a further 16 with measurable results and/or evidence
and Girl Scouting within each country, identify areas to be of a large number of successful initiatives which we believe
strengthened and share successes. Member Organizations contribute towards achieving them. There are two outcomes
completed their triennial self-assessment, indicating their where valuable work has been undertaken, but where
progress against the six key areas of development of high there is significant work to do in order to reach the target.
quality Girl Guiding/Girl Scouting: educational programme,
adult training, membership, structure and management,
relationship to society and finance. This performance tool Regional Conferences
helps WAGGGS to monitor the growth and development of
One of the key focuses for the year has been WAGGGS’
its Member Organizations, their strengths and weaknesses
Regional Conferences which were held from May through
and provides guidance on where further support is required.
July in Slovenia, Tunisia, Malaysia, Zambia and Canada.
The results of the assessment that was carried out at The conferences are a central part of WAGGGS democratic
the end of 2006 have been reviewed during 2007 and and participative governance structure where members
compared against the benchmark data from 2003. Looking can actively engage in setting the direction for future
at our key areas of work overall, we find that there has developments, sharing their views and setting priorities
been an overall improvement in relationship to society on key issues. The 2007 Conferences were bigger and
– reflecting the greater emphasis on raising their own bolder than before. Collectively, the events attracted more
profile in their country, and also in line with WAGGGS than 600 volunteers and staff. They shared ideas and best
Goal 3 (The Voice of Girls and Young Women). The practices, planned for the future, building on the results
results from educational programme and adult training of the performance indicators for their respective regions,
have remained stable overall, reflecting very substantial and agreed operational plans for the 2009-2011 triennium.
improvements in some Member Organizations whilst still These operational plans will form the basis of WAGGGS
providing ongoing challenges in some areas. Strategic Plan 2009-2011. This Plan will be discussed and
approved at the World Conference to be held in South Africa
The weakest scores overall relate to membership, finance, in July 2008.
and structure and management. Whilst there has been a
decline in the overall score of 34 associations, we find that Each Conference provided an opportunity to pilot WAGGGS
53 associations have improved their overall score. It should Leadership Development Programme modules, to celebrate
be remembered that this assessment was made during the successes and to network. New regional committees were
first year of the current triennium and the strategies put elected at the end of each event and we welcomed five
in place to address some of these issues will not have had new Regional Chairmen to the World Board.
sufficient time to provide an impact.
At the European Conference, with the theme ‘Celebrate,
Motivate, Activate’, delegates looked at how European Girl
Measuring success Guiding/Girl Scouting can develop the leadership skills
of girls and young women, focusing on how to empower
It is important that we measure and evaluate progress young people to speak out and to influence issues which
against the objectives and outcomes that were set at affect them.
the 32nd World Conference for the current 2006-2008
triennium and this has been another major exercise that With the theme ‘One Voice, One Hand’ the Arab Region
has taken place this year. In doing this, WAGGGS, like many showcased WAGGGS’ advocacy work, giving the delegates
NGOs, recognise that there are difficulties in measuring the opportunity to decide which of WAGGGS’ seven key
outcomes and ultimately impact but this has proved a very messages on adolescent health would define the region’s
valuable exercise. advocacy focus over the next triennium. They concluded:
“discover your potential”, “make healthy food choices” and
“it is important to talk about sex”.

06 Annual Report and Financial Statements 2007

The Asia Pacific Region’s ‘Many but one’ conference Our successful partnership with UPS has now entered the
provided participants with the opportunity to learn second phase continuing to work with Mexico, Malaysia
and share ideas on six topics; Fund Development, Risk and Hong Kong/China where activities focus on ensuring
Management, Quality Leadership, Selling Girl Guiding / Guiding reaches a more diverse range of girls and young
Girl Scouting, Role and Function of WAGGGS Economic and women, and encouraging more women to volunteer their
Social Council Liaison Person and Accessing the WAGGGS time as leaders or through community service initiatives.
website. South Africa successfully completed the pilot project and
Brazil has now been added to the UPS Global Signature
The theme ‘Girls’ voices, Africa’s voice’ set the stage for Programme.
Africa’s diverse event, highlighting key issues for the region
including HIV and AIDS. Keynote speaker, Professor Nkandu UPS has also provided funding towards WAGGGS Leadership
P. Luo, a former cabinet minister in Zambia and professor Development Programme and the research project on
of microbiology and immunology, talked about the social volunteering.
ramifications of HIV and AIDS and how it affects women.

At the Western Hemisphere Conference, the theme Global partnerships

‘Strength Through Diversity’ provided the platform for
discussion on diversity and the need for girls’ voices to be Developing our global partnership strategy has been
heard on a number of levels. a priority for 2007. There have been a number of high
level introductory meetings with UN agencies and NGOs
WAGGGS’ highest award, the World Citizenship Award, was exploring areas of mutual interest for future collaboration.
awarded at two of the conferences. Professor Wangari Our new Chief Executive Mary Mc Phail was the keynote
Maathai was recognised in Zambia for her work with the speaker at a breakfast in London to celebrate International
Pan African Green Belt Network, which helped women’s Women’s Day, and the previous evening she participated
groups plant more than 30 million trees to conserve the in a panel on “girls today, tomorrow’s future” as part of
environment and improve the quality of life. Stephen International Women’s Day celebrations. Our relationships
Lewis received the award in Canada in recognition of his have been further strengthen with other NGOs through key
outstanding work in the fight against HIV and AIDS, and speeches at the International AIDS Conference, the World
especially for his work in raising awareness about the YWCA’s Summit on Women and AIDS and the Commission
pandemic and its devastating impact on girls and women. on the Status of Women (CSW).
These awards have also helped to raise WAGGGS’ profile in
the UN/NGO community.
Our Chalet 75th anniversary
Working with Member Organizations More than 400 guests including friends of Our Chalet,
volunteers and former staff and business partners came
For the first time representatives from all five WAGGGS from around Europe and as far away as Chile, Japan, the
regions have attended all the World Organization of the USA, Canada and Surinam to Adelboden to celebrate the
Scout Movement (WOSM) Regional Conferences and 75th anniversary of WAGGGS’ first World Centre, Our Chalet,
representatives from WOSM attended our five Regional in September. In the 75 years since its opening, Our Chalet
Conferences. has hosted a wide range of training activities, seminars and
conferences and has developed an outdoor programme,
WAGGGS was well represented and highly visible at the
challenging participants to high physical adventure.
world’s largest Scout Jamboree, held in the UK, to celebrate
100 years of Scouting. It gave us the chance to link up with
many of our Member Organizations and to celebrate the Objectives
diversity of Girl Guiding/Girl Scouting.
The following pages detail our progress against the
An initial evaluation of WAGGGS’ new look was undertaken objectives we set for 2007 which will also be reviewed
at the beginning of the year which included a survey of at the 33rd World Conference to be held in Johannesburg,
Member Organizations and members (via Internet and South Africa, in July 2008.
mail), a focus group in the Africa Region, and consultation
with WAGGGS’ Regional directors. WAGGGS also consulted
with communications experts across the globe and a variety
of like minded organizations. The resultant Repositioning
Report is enabling us to build upon the progress achieved
so far and at the same time to seek ways to address the
concerns that were raised by Member Organizations.

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 07
Trustees Report continued
Progress against the objectives we set ourselves for 2007

Leadership – We said we would –

Capacity Building Hold leadership training in the Arab Region.

We have –
We said we would – • Held the first round table for young women in Jordan.
Delegates from ten Arab countries met to set the guidelines
Finalize WAGGGS Leadership Development Programme for a programme designed to train young women between
(WLDP) and train the facilitators, coaches and mentors the ages of 18 to 25 years in effective leadership skills. The
and pilot the modules at World Centre events. participants were members responsible for training and
programme and two young women under the age of 35
We have – from each Member Organization in the Region. The round
table gave the delegates the opportunity to express their
• Held a number of seminars trialling the WLDP modules.
needs and aspirations as young women and to understand
Sixteen young women leaders took part in a seminar
how these are affected by the cultural realities of their
called ‘Leadership Development & Values Today’ held at Pax
home countries.
Lodge. The five-day seminar took these young leaders of
the future on a journey through leadership theory, leading
teams and personal development. Throughout the seminar,
links were made between the leadership process
and the core values shared by all Girl Guides
and Girl Scouts.
In addition we have –
• Held a series of workshops at the Regional Conferences
using resource materials from the WLDP modules. In the • Seen greater participation by young women at regional
Arab Region the focus was on personal values and in Africa events with 14 young women from 14 countries attending
participants explored personal and organizational values. the Africa Regional Conference, 10 young women from
In the Western Hemisphere discussions centered around 10 countries attending the Arab Conference and 20
diversity while in the Asia Pacific Region workshops were young women from 17 countries attending the Asia Pacific
held on values and conflict resolution. The feedback was Conference.
extremely positive. These workshops on the different • Given 72 guides and leaders from 22 countries from the
aspects of the WLDP have created discussions and a lot Western Hemisphere Region the opportunity to develop
of food for thought. international leadership skills at the Leaders in Action II
• Focused on leadership development and its link to advocacy event at Our Cabaña.
at the ‘Lead & Advocate’ seminar held at Sangam, India. • Provided networking opportunities and training for
• Demonstrated to the 23 participants from 20 countries Chief Executives of Associations and for International
Commissioners in the Europe Region.
taking part in the Helen Storrow Seminar how leadership
and the development of projects on HIV and AIDS is a • Produced a publication ‘Rural Guiding in Africa’ in 2007.
necessary combination.
• Incorporated a leadership element into all events held
• Brought together a group of experienced trainers/ at World Centres and the Community Development
facilitators to work through the modules to ensure that Programme has been introduced for international
the elements of values, non-formal education, inter- volunteers at Sangam.
generational and cross cultural are included in each of the
eight modules. This group of trainers/facilitators will form
• Established two new groups, Central Africa and Indian
Ocean to the South-South Network supported by the
the core pool of people supporting the regions and WAGGGS Africa Region.
in the implementation of the leadership modules.
• Produced a Diversity Toolkit in the Europe Region.
• Begun working with a PhD student in conjunction with
Exeter University to follow and validate the WLDP enabling
us to fine tune our leadership development work with
young women.

08 Annual Report and Financial Statements 2007

goal Progress against the objectives we set ourselves for 2007

Strong and Growing We said we would –

Member Organizations – Successfully implement the UPS Global Signature
Programme in Brazil.

Revitalising the Movement We have –

We said we would – • Launched the ‘Fighting against hunger’ programme in Brazil
where the Guides Association is delivering health and nutrition
Provide individual support to 40 Member Organizations training at grass roots level to support low income families and
through tailor made visits. where improved media and PR skills are raising the profile of
the organization throughout Brazil.
We have – • Undertaken two community literacy projects in South Africa,
where the Girl Guides Association is also increasing the number
• Made 61 visits to Member Organizations.
of Guides and Guiders involved in literacy initiatives.
• Provided a seminar tailored for Associations in CIS countries
to have training and facilitate exchanges.

We said we would –
Assist nine countries to fulfil the requirements to be
recommended for associate or full membership of In addition we have –
WAGGGS at the 2008 World Conference.
• 31% of Associations improving their overall score
on the performance assessment for adult training from
We have – 2004 to 2007.

• Eleven countries fulfilling the requirements of membership. • Accredited 14 training schemes.

Eight will be recommended to the World Conference in • Produced a tool kit to support Member Organizations in
2008 as full members with three being recommended for the Europe Region to carry out research.
associate membership. Another two countries are working
towards membership.
• Provided training for Member Organizations on creating
their own micro sites at the Asia Pacific and Africa Regional

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 09
Trustees Report continued
Progress against the objectives we set ourselves for 2007

The Voice of Girls and We said we would –

Young Women – Strengthen UN teams and increase WAGGGS’ intervention
in and participation at international events and platforms.

Building a Better World We have –

• Grown WAGGGS’ voice at the United Nations with
more representatives joining all the teams in Nairobi,
New York, Vienna, Paris, Rome and Geneva. There are
We said we would – currently 26 representatives with coordination through
Support and train Member Organizations and regions team coordinator meetings.
to deliver WAGGGS’ advocacy strategy at regional and • Lobbied successfully through the UN team, Paris, with the
national level. Youth Programmatic Commission at UNESCO for a day on
non-formal education and took a leading role at the event.
We have – The Paris team attends all big UNESCO events to promote
WAGGGS’ key issues.
• Published 11 position papers, with guidelines on usage, on
• Supported girls and young women through its UN teams
issues important to girls and young women.
to represent directly their own interests and contribute
• Launched the Members’ Area of the WAGGGS website providing to advocacy activities in many different fora. Strategic
Member Organizations and other groups within WAGGGS partnerships with UN agencies and with key NGOs have been
with their own place to network, exchange information, offer strengthened across the world as well as at national level.
support and share ideas. The dedicated section of the website
also acts a repository for projects and initiatives and includes a
• Provided two young women with the opportunity to speak
out on violence against women at the UN Commission on the
discussion forum on WAGGGS issues. Status of Women. They participated in a joint event with the
• Held several advocacy seminars, particularly at Sangam, which European Women’s Lobby, European Youth Forum and Plan
International, attended the UN youth caucuses and ‘girls speak
have empowered young women to develop projects on our
advocacy issues in their home communities and with their out’ events during the Commission and spoke as panellists at
Member Organizations. WAGGGS events with a number of other NGOs and government
officials in the audience.
• Mapped existing training projects and documented models
• Become an official supporter of relevant UN campaigns, for
of good practice on HIV and AIDS projects within WAGGGS
example an international partner of Fight Hunger – Walk the
Member Organizations and other NGOs. From this research a
World, organized by the UN World Food Programme, a launch
new HIV and AIDS training toolkit providing training materials
partner of the UNIFEM ‘say no to violence against women
for girls and young women to support the development of local
campaign’, and an official supporter of the global peace
level prevention and care projects on HIV and AIDS has been
petition launched by AFS.
developed. It was piloted at the Helen Storrow Seminar on
‘fight AIDS’ held in April at Our Chalet. • Effectively encouraged our members to participate with us in
relevant UN International Action Days through calls to action
The toolkit will be launched at the International AIDS
on our website, for example on World Health Day, World Food
Conference in Mexico City in August 2008.
Day, International Women’s Day, Children’s Day, International
• Trained regional committees on advocacy by providing training Youth Day, International Day of Peace, and World AIDS Day.
modules for the committee meetings.
• Joined the Coalition for Adolescent Girls and actively
• Enabled 25 young women from five Member Organizations
in Africa Region to attend an international leadership summit
contributed to the World YWCA Council and the Commission for women and girls organized by the Vital Voices Global
on the Status of Women, giving us increased visibility for our Partnership in January 2007 in South Africa. They engaged
global voice. in debates that affected them such as empowerment,
participative democracy and leadership.
• Enlisted four young women from Kenya and Burundi to
represent WAGGGS at the International Women’s Summit and
the Young Women Leadership Forum in Kenya.
• Sent young delegates who spoke at the Women Deliver
conference and the International Women’s Summit.

10 Annual Report and Financial Statements 2007

We said we would –
Undertake further research into what girls worldwide
are saying.

We have –
• Supported the launch of Plan UK’s ‘Because I am a girl’ report
that includes research on girls.
• Conducted with the support of UPS, a global survey on
volunteering which will help WAGGGS develop strategies
to respond to the needs of the young women who are our
volunteer leaders. The survey is addressing, for example,
aspects of volunteering such as what motivates young people
to join organizations and what inspires a young person to
become a young leader. The Survey is aimed at 11 to 24 year
olds and is available online in English, French and Spanish and
on paper in Arabic, Portuguese and Mandarin. The results will
be used to help inform WAGGGS about how it can meet the
needs of girls and young women in the future.

In addition our voice is being

heard through –
• The Pakistan Girl Guides Association, which held training
workshops in 30 locations in Punjab to orientate Guides and
non-Guide students of Hamjoli groups in Life Skills Based
Education, Child Rights and HIV and AIDS. About 1,800 girls
have been trained as Agents of Change to disseminate
messages on prevention, control and treatment of HIV
and AIDS to the girls and women in their areas through
community camps and fora. District Health Offices and
related NGOs are collaborating with the Girl Guides in
this venture.
• Malawi Girl Guides, the Association Nationale des Guides
de Guinée and the Association des Guides du Burundi are
working with UNICEF on girls’ education campaigns.
• Girl Scouts of the Philippines, working in partnership with
Unilever, conducting projects for girls on self-esteem.
• The Western Hemisphere Region, which has strengthened
its partnership with regional youth platforms by supporting
strategies for a plan of cooperation and integration of youth
in Latin America.

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 11
Trustees Report continued
Financial Review
Where did our total income WAGGGS’ income from all sources
come from? amounted to £5.5 million and came from:
There was an increase of 8% (£409K) in the total
income of £5,464K from all sources in 2007 compared World Centres Operating Income, Grants,
with £5,055K in 2006. Although total voluntary £1,362K, 25% £822K, 15%
income is marginally higher than 2006, general
donations were significantly lower than 2006.
World Thinking Day income was particularly Donations
disappointing at £177k (2006: £234K) but donations (including sales of
received by the World Centres increased by 75% from materials & goods),
£246K in 2006 to £431K in 2007. Investment income £798K, 15%
grew by 16% (£52K) over 2006. Increased activity at
the four World Centres generated additional income
of £175K (15%). Grants for specific projects including
the second phase of the UPS Global Signature
Programme increased by £152K. As approved at the Investment Income,
32nd World Conference the total membership fees £375K, 7%
(quota) collectable for the year remained the same
as that of 2006 and 2005 therefore reducing the Olave Baden-Powell Society,
overall reliance on quota to 30% of total income. £261K, 5%

Quota, World Thinking Day,

£1,669K, 30% £177K, 3%

How the money was used to £5.4 million was spent on the
support WAGGGS’ Goals: following activities:
Expenditure on all activities was £5,386K
(2006: £4,910K), 10% higher than in 2006. Goal 1 Leadership, Goal 2 Membership,
The proportion of the total expenditure in £1,496K, 28% £1,561K, 29%
direct support of WAGGGS’ three strategic goals
remained at 74% with a further 17% being
spent on operational support for these activities.
Direct support amounted to £3,978K (2006: £3,636K)
with operational support amounting to £920K
(2006: £897K).

Goal 3 Advocacy,
£921K, 17%

£191K, 4% Operational Support Services,
£920K, 17%
Cost of Generating Funds,
£297K, 5%
12 Annual Report and Financial Statements 2007
There was a deficit of income over expenditure of £187K Reserves
(2006: surplus of £316K) in unrestricted income, a surplus of
£189K in restricted income (2006: deficit of £232K) and £76K WAGGGS aims to retain sufficient free reserves to ensure
to the Endowment Fund (2006: £61K). The overall surplus for that contractual commitments to staff, for premises and
the year amounted to £78K (2006:£145K). programme work can be made with reasonable confidence.
The appropriateness of the Reserves Policy is reviewed each
After taking into consideration the gains and losses on triennium in conjunction with WAGGGS’ Strategic Plan and
investments and exchange rate movements of £104K (2006: the degree of risk associated with each of WAGGGS’ target
£476K) there has been an increase in total funds of £182K income sources and the level of the Endowment Fund. For the
compared to an increase of £621K in 2006. 2006-2008 triennium, the World Board has concluded that
As at 31 December 2007 there was an unrealized gain of £77K the overall level of WAGGGS’ unrestricted free reserves should
on the value of WAGGGS’ Investment portfolio (2006: £483K). be maintained at a level of three to six months of annual
This is the amount that WAGGGS would have realized had the unrestricted expenditure. The continued appropriateness of
entire investment portfolio been sold on 31 December 2007. the policy is reviewed annually by the Finance Committee
This value will fluctuate depending on the performance of throughout each triennium.
the investments and the economic conditions affecting the Free reserves available for use by WAGGGS are those that are
UK Stock Market at a particular point in time. During the year readily realizable, less funds whose use are restricted or have
a small loss of £12K was incurred on the sale of investments been designated for particular purposes.
(2006: profit of £143K). The revaluation and exchange
movements on the translation of assets at the World Centres As at 31 December 2007 WAGGGS’ free reserves amounted to
into pounds sterling were £39K compared with losses of £150K £2,232K (2006: £2,448K) represented by Investments and Net
in 2006. Current Assets (see Note 14). This is approximately 49% of the
total anticipated expenditure in 2008.

Fundraising Activities
Designated Funds
Generating unrestricted voluntary contributions to support
WAGGGS continues to be a challenge with income for 2007 These reserves are shown in note 13 on page 31 and are
falling well below expectations. In part this has been due allocated against specific activities scheduled to take place over
to the strength of Sterling against the currencies of those a period of time and are expected to be used within the next
countries which continue to be significant supporters of two years. Although funds were set aside in 2006 to carry out
World Thinking Day. Changes in the Fund Development major upgrading of facilities at Our Chalet which took place in
department have meant there have been resources available 2007 a significant part of this expenditure was funded by the
for fundraising activities for only half the year. Consultants have Our Chalet Foundation. Funds were used in support of the five
been engaged to work with us to develop a compelling case Regional Conferences during the year. Further funds have been
for support and to identify required resources for the future. set aside towards the 33rd World Conference to be held in
Task groups on individual giving and major donor strategy have South Africa in 2008.
been hard at work and more than 30 Friends groups around World Association of Girl Guides and Girl Scouts Annual Review 2007
the world continue to generate significant voluntary support for
the World Centres.

Olave Baden-Powell Society

The Olave Baden-Powell Society continues to be a very
significant supporter of WAGGGS through its individual
members. With 48 new members in 2007, OB-PS members
donated £153K to the endowment fund, £108K to the
operating fund, and £70K for specific projects, including the
Juliette Low Seminar. The Princess Benedikte Award, which
recognizes donors who have made cumulative gifts of £25,000
or more to WAGGGS, was presented to six generous supporters
in 2007 making the total awardees to date to nine. Details of
the awardees can be seen on page 33.

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 13
Trustees Report continued
Investment Policies and Performance
WAGGGS’ Constitution enables the World Board to invest any The portfolio rose by 6.55% on a total return basis compared
funds which are not immediately required for its purposes to the benchmark rise of 5.70% during the period. The US
in such investments as may be thought fit, subject to any subprime mortgage crisis, the recognition of slowing GDP
conditions and consents as may be required by law. The growth, the threat of inflation from food and energy price rises
World Board has set a clear ethical investment policy which is and the weakening US dollar, supporting higher commodity
driven by WAGGGS’ principles. This policy is reviewed annually prices have all contributed to 2007 being one of the more
and is consistent with Trustees’ responsibilities under the unsettled years for investors as market volatility reached
Charities Act. Our Investment Managers, Merrill Lynch Portfolio extremes, particularly in the second half of the year. Over the
Managers, are instructed to take all reasonable measures to past five years the cumulative the total return on the portfolio
avoid investing in companies where it is possible to determine has been 70% against the benchmark of 53%.
that a material proportion of their revenues are derived from
As at 31 December 2007 there was an unrealized gain on the
the following activities: tobacco, alcohol, illicit drugs, gambling,
portfolio of £77K (2006: £483K).
armaments or war producing items.
In addition, our investment managers are aware that WAGGGS
wishes to avoid investment in regions or companies that have
material dealings that breach human rights, particularly those
of women and girls.
The Future
Our key objectives for 2008, which support the overall
In setting the performance criteria against which the
achievement of the three Goals as part of WAGGGS’ Strategic
performance of the investment portfolio is managed,
Plan for the 2006-2008 triennium, are set out on page 15.
consideration is given to achieving capital growth for WAGGGS’
Endowment Fund and the need to provide up to 5% of Our priorities for the 2006-2008 triennium were set at the
WAGGGS’ total income requirements in the year. The actual 32nd World Conference in 2005. As part of this overall strategy
allocation of assets is reviewed each year taking into account our prime objectives for 2008 are shown below.
advice from the Investment Manager and the degree of risk
considered appropriate for WAGGGS’ investments. The current • Implement a revised fundraising strategy to create a sound
income stream to support the work of the 2009-2011
asset allocation has been set as equities 50%, fixed income/
cash instruments 40%, and property/cash 10%.
• Hold the 33rd World Conference in South Africa enabling
Member Organizations to agree the strategic direction for
The performance of the portfolio is measured against the
the next triennium 2009-2011.
following criteria:

• Fixed income return is measured against the FTA • Build and strengthen relationships with corporate partners
and other NGOs.
Government Under 15 Years Index;

• Equity return is measured against the FTSE All - Share Index; • Build upon the monitoring and evaluation work to assess
the impact of WAGGGS’ strategy.
• The total portfolio’s return is measured against the indexed
returns of the underlying asset classes weighted by the
asset allocation percentages established by the Finance

• The current performance target is set at 100 basis points

above the Indices over a five-year period.

14 Annual Report and Financial Statements 2007

Goal 1: Goal 3:
Leadership Development – The Voice of Girls and Young Women –
Capacity Building Building a Better World
• Launch WAGGGS Leadership Development Programme • Test the concept of a Global Day of Action by piloting on
(WLDP) at the World Conference. World Health Day. The six UN teams will be active in the
cities where they are based and will reach out to Member
• Finalise WAGGGS Leadership Development Programme Organizations through the website. This will serve as a
material for implementation in 2009-2011. forerunner to Global Action Days in 2010 and 2012 marking
• Develop trainers expert in delivering international the Guiding centenary.
leadership training. • Launch the new HIV and AIDS training toolkit at the
• Ongoing strategic leadership work – providing tailor-made International AIDS Conference in Mexico City in August
2008. This will enable WAGGGS to increase its capacity to
training at regional, sub-regional and national levels. The
Africa Region will develop a mentoring programme for train girls and young women to be peer educators on HIV
young women in leadership. prevention and stigma reduction.

• Hold the Juliette Low Seminar in Africa focusing on • Undertake research on the trafficking of girls and young
international leadership, encouraging more participants women with an aim to forging strategic alliances and
from under-represented countries. securing resources for the planned global Tackling
Trafficking project. Member Organizations will initially work
• Exchange of best practices at the Central American in teams to deliver the project.
gathering in Panama and the Caribbean Link Conference for
the Western Hemisphere Region. • Continue to work on developing advocacy plans with
Member Organizations to develop advocacy plans and we
will provide them with a toolkit to enable them to develop

Goal 2: their own advocacy work.

Strong and Growing Member • Increase networking with relevant NGO coalitions that
support our advocacy priorities, including the Alliance of
Organizations – Youth CEOs (“Big 6”) and the Leadership Council of the
Revitalising the Movement Global Coalition on Women and AIDS.

• Building upon the outcome of the volunteerism survey, • The Africa Region will be furthering its partnership with the
undertake more research in order to inform recruitment, African Union.
retention and educational programmes within Member

• Launch of twinning between Girl Scouts USA and five Latin

American Member Organizations. The achievement of WAGGGS’
World Association Mission,
of Girl Guides andtoGirl
Annual Review 2007
and young women to develop their fullest potential as
• The Europe Region to hold a round table on membership.
responsible citizens of the world, depends upon the dedication
• Hold a dynamic event for 14-16 year-olds, to explore new and hard work of all our volunteers and other supportive
and attractive ways of recruiting and retaining members of individuals as well as the professionalism of its entire staff
this age group in Asia Pacific Region. throughout the world.

Approved and authorised for issue by the Board of Trustees on 15 May 2008 and signed on its behalf by:

Elspeth Henderson Della Salway

(Chairman of the World Board) (Treasurer)

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 15
Independent Auditor’s Report
to Trustees
Independent Auditor’s Report Basis of audit opinion
to the Trustees of the World Association We conducted our audit in accordance with International
of Girl Guides and Girl Scouts Standards on Auditing (UK and Ireland) issued by the Auditing
Practices Board. An audit includes examination, on a test
We have audited the financial statements which comprise basis, of evidence relevant to the amounts and disclosures
the Statement of Financial Activities, the Balance Sheet, the in the financial statements. It also includes an assessment
Cash Flow Statement and related notes. of the significant estimates and judgments made by the
This report is made solely to the charity’s trustees as a body, trustees in the preparation of the financial statements, and of
in accordance with the Charities Act 1993. Our audit work whether the accounting policies are appropriate to the charity’s
has been undertaken so that we might state to the charity’s circumstances, consistently applied and adequately disclosed.
trustees those matters we are required to state to them in an We planned and performed our audit so as to obtain all the
auditor’s report and for no other purpose. To the fullest extent information and explanations which we considered necessary
permitted by law, we do not accept or assume responsibility to in order to provide us with sufficient evidence to give
anyone other than the charity and the charity’s trustees as a reasonable assurance that the financial statements are free
body, for our audit work, for this report, or for the opinions we from material misstatement, whether caused by fraud or other
have formed. irregularity or error. In forming our opinion we also evaluated
the overall adequacy of the presentation of information in the
financial statements.
Respective responsibilities of trustees
and auditors
The trustees’ responsibilities for preparing the Annual Report
and the financial statements in accordance with applicable law In our opinion the financial statements give a true and fair
and United Kingdom Accounting Standards (United Kingdom view, in accordance with United Kingdom Generally Accepted
Generally Accepted Accounting Practice) are set out in the Accounting Practice of the state of the charity’s affairs as at
Statement of Trustees’ Responsibilities. 31 December 2007 and of its incoming resources and
application of resources in the year then ended and have been
We have been from as auditors under section 43 of the
properly prepared in accordance with the Charities Act 1993.
Charities Act 1993 and report in accordance with regulations
made under section 44 of that Act. Our responsibility is to audit
the financial statements in accordance with relevant legal
and regulatory requirements and International Standards on
Auditing (UK and Ireland).
We report to you our opinion as to whether the financial
statements give a true and fair view and are properly prepared
in accordance with the Charities Act 1993. We also report
Registered Auditor
to you if, in our opinion, the Annual Report is not consistent
Chartered Accountants
with the financial statements, if the charity has not kept
1st Floor, 46 Clarendon Road
proper accounting records, or if we have not received all the
Watford, Herts WD17 1JJ
information and explanations we require for our audit.
15 May 2008
We read other information contained in the Annual Report,
and consider whether it is consistent with the audited financial
statements. This other information comprises only the
Trustees’ Report. We consider the implications for our report
if we become aware of any apparent misstatements or
material inconsistencies with the financial statements.
Our responsibilities do not extend to any other information.

16 Annual Report and Financial Statements 2007

Officers & Professional Advisors
World Board Substitute Members
Chairman Lida Jacob
Elspeth Henderson Thérèse Hode
Deputy Chairman
Mary Lynn Myers Treasurer
Della Salway
Finance & Business Management Group
Coordinator Senior Management
Della Salway Chief Executive
Chairman, Governance and Constitutions Committee Mary Mc Phail (appointed 28/2/07)
Liesbeth Lijnzaad Communications Director
Charlotte Barran
Communications Group Human Resources Director
Coordinator Lorraine Dixon
Margaret Treloar
Finance Director
Rehana Banoo Vi Jensen
Magda Murr
Marjorie Samudzimu Strategies for Growth Director
Lydia Mutare
Development of Girl Guiding/ Regional Operations Director
Girl Scouting Group Sally O’Neill
Mette Grønvold Olave Baden–Powell Society
Chairman, World Centres Committee Patron
Linden Edgell HRH Princess Benedikte of Denmark

Fatimah Mohamed President

Lucía Piñerio Gastañeta Charlotte Christ-Weber

Regional Chairmen Bankers & Professional Advisors

Africa Region Bankers
Honorine Kiplagat (until 17/6/07) National Westminster
World AssociationBank
of Girlplc
Guides and Girl Scouts Annual Review 2007
Marie-Anne Tofani-Fofana (from 17/6/07) 141 Ebury Street, London SW1W 9QP

Arab Region Auditors

Zeina Kfoury (until 22/5/07) Baker Tilly UK Audit LLP
Essia Fathallah (from 22/5/07) Registered Auditor
Chartered Accountants
Asia Pacific Region 1st Floor, 46 Clarendon Road, Watford, Herts WD17 1JJ
Cristina Lim-Yuson (until 8/6/07)
June Cameron (from 8/6/07) Investment Managers
Merrill Lynch Portfolio Managers Limited
Europe Region 2 King Edward Street, London EC1A 1HA
Diane Dixon (until 9/5/07)
Fabiola Canavesi (from 9/5/07) Solicitors
Bircham, Dyson Bell LLP
Western Hemisphere Region 50 Broadway, Westminster, London SW1H 0BL
Angela Dawson (until 10/7/07)
María Elena Murillo Echeverría (from 10/7/07)
World Bureau
Olave Centre
12c Lyndhurst Road, London NW3 5PQ

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 17
Statement of Financial
Activities for the year ended 31 December 2007

Notes Unrestricted Restricted Endowment Total Funds Total Funds

Funds Funds Fund 2007 2006

£’000 £’000 £’000 £’000 £’000

Voluntary income 2 846 193 153 1,192 1,188
Investment income 2 375 – – 375 323

Incoming resources from generated funds 1,221 193 153 1,567 1,511
Incoming resources from charitable activities 3 3,236 661 – 3,897 3,544

Total incoming resources 4,457 854 153 5,464 5,055

Cost of generating voluntary income 4 243 – – 243 193
Investment management costs 4 13 – 41 54 51

Costs of generating funds 256 – 41 297 244

Charitable activities 4 4,197 665 36 4,898 4,533
Governance costs 4 191 – – 191 133

Total resources expended 4,644 665 77 5,386 4,910

before transfers and other gains & losses (187) 189 76 78 145

Transfer between funds 13 36 (36) – – –

Other gains 6 47 7 50 104 476

NET MOVEMENT IN FUNDS (104) 160 126 182 621

Total Funds at 1 January 2007 3,768 4,468 5,198 13,434 12,813

Reclassification of opening balances 13 14 (14) – – –

Total Funds at 31 December 2007 3,678 4,614 5,324 13,616 13,434

The notes on pages 21 to 32 form an integral part of these financial statements.

18 Annual Report and Financial Statements 2007

sheet as at 31 December 2007

2007 2006

£’000 £’000

Tangible Assets 7 3,924 4,006
Investments 8 8,069 7,118

Total fixed assets 11,993 11,124

Stocks 9 129 73
Debtors 10 410 255
Short Term investments 1,895 2,829
Cash at Bank and in hand 59 51

2,493 3,208

CREDITORS - amounts falling due within one year 11 (870) (898)

Net Current Assets 1,623 2,310

NET ASSETS 13,616 13,434

FUNDS of the Charity

Endowment Fund 12 5,324 5,198
Restricted Funds 12 4,614 4,468

General Funds 13 2,232 2,448
Designated 13 1,446 1,320
World Association of Girl Guides and Girl Scouts Annual Review 2007
Total Unrestricted 3,678 3,768

TOTAL FUNDS 14 13,616 13,434

Approved and authorised for issue by the Board of Trustees on 15 May 2008 and signed on its behalf by

Elspeth Henderson (Chairman of the World Board)

The notes on pages 21 to 32 form an integral part of these financial statements.

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 19
Cash Flow
Statement for the year ended 31 December 2007

2007 2006
£’000 £’000

Net cash (outflow)/ inflow from operating activities A (387) 22

Returns on investments and servicing of finance B 375 323
Capital expenditure and financial investment C 20 (383)
Increase/(Decrease) in cash D 8 (38)


A) Reconciliation of net incoming resources to the net cash (outflow)/ inflow from operating activities
Net incoming resources 78 145
Exchange and revaluation movements 43 (77)
Less Investment income (375) (323)
Depreciation 106 102
(Increase)/Decrease in stock (56) 29
(Increase)/Decrease in debtors (155) 103
(Decrease)/Increase in creditors (28) 43
Net cash (outflow)/inflow from operating activities (387) 22

B) Returns on Investments and servicing of Finance

Dividends received 279 248
Interest received 96 75
Total 375 323

C) Capital Expenditure and Financial Investment

Purchase of tangible fixed assets (24) (12)
Purchase of investments (2,440) (2,149)
Sale of investments 1,550 2,254
Decrease/ (Increase) in short term investments 934 (476)
Total 20 (383)

D) Reconciliation of Net Cash Flow to Movement in Net Funds

Increase/(Decrease) in cash 8 (38)
(Decrease)/Increase in Short Term Deposits (934) 476
Change in Net Funds (926) 438
Net Funds brought forward 2,880 2,442
Net Funds carried forward 1,954 2,880

E) Analysis of changes in Net Funds 1 January 31 December

2007 Cash Flow 2007
£’000 £’000 £’000

Cash at Bank and in Hand 51 8 59

Short Term deposits 2,829 (934) 1,895
Total 2,880 (926) 1,954

20 Annual Report and Financial Statements 2007

Notes to the
accounts for the year ended 31 December 2007

1. ACCOUNTING POLICIES 1.3 Incoming Resources

1.1 Basis of accounting All incoming resources are included in the accounts when the
charity is legally entitled to the income and the amount can
The financial statements have been prepared under the be quantified with reasonable accuracy. The following specific
historical cost convention, with the exception of listed policies apply to categories of income.
investments, which are included on market value basis.
The financial statements have been prepared in accordance • Quota income relates to the annual fee payable by Member
with the Charity Commission for England and Wales Statement Organizations as a condition of membership. This is
of Recommended Practice on Accounting and Reporting by accounted for on a receivable basis, net of provisions.
Charities (SORP 2005), the Charities Act 1993 and applicable
United Kingdom accounting standards. • Legacy entitlement is taken as the earlier of the cash being
received or estate accounts being settled.
The particular accounting policies adopted by the Trustees are
described below and have been applied consistently throughout • Donations are accounted for where there is adequate
certainty of receipt.
the current year and preceding year.
• Grants for specific purposes are recognized as income when
received and are shown as restricted income. The exception
1.2 Fund Accounting to this rule is where grants are received with preconditions
attached, and where the preconditions have not been met
Restricted Funds - these funds are subject to specific by the balance sheet date. Such grants are included in
conditions imposed by the donors. creditors.

Endowment Fund - this is an expendable endowment fund • Investment income, primarily from dividends and interest,
established by a resolution of the World Conference in 1999. is included gross and accounted for when receivable.
Its aim is to provide a fund, the income of which can be used
to safeguard the continuing development, promotion and • Charitable trading income includes the sale of publications,
expansion of WAGGGS. uniform and other items purely for charitable purposes by
the World Bureau.
General Funds - these are funds which are available for
use at the discretion of the World Board in the furtherance • World Centres Operating Income consists primarily of
of WAGGGS’ Object. receipts for board and lodging. This is accounted for on an
accruals basis.
Designated Funds - these funds have been set aside out
of General funds, at the discretion of the World Board, for • Donated services, where
World Association material,
of Girl Guides andmeasurable and readily
Girl Scouts Annual Review 2007

specific purposes. The Finance Committee reviews the status identifiable are included at the value of the service received
and adequacy of the individual designated funds in relation by the charity.
to the achievement of WAGGGS’ Strategic Goals and the need to
provide for activities which are held at different stages of
sthe Triennium.

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 21
Notes to the
accounts for the year ended 31 December 2007 continued

1.4 Resources Expended 1.6 Tangible Fixed Assets and Depreciation

All expenditure is accounted for on an accruals basis and has Freehold properties are stated in the balance sheet at cost,
been classified under headings that aggregate all costs related net of depreciation with the exception of ‘Our Cabaña’ in
to the category, inclusive of any irrecoverable VAT. Mexico which is based on the net book value of the building
at 30 September 1999. Freehold land is not depreciated. Other
The allocation of staff salaries and overheads not directly tangible fixed assets are stated at cost, net of depreciation.
attributable to a particular functional activity are apportioned
over the relevant categories on the basis of management Depreciation is provided in equal annual instalments over the
estimates of time spent by individual staff on various activities estimated useful lives of the assets as follows:
in support of WAGGGS’ goals.
• Freehold Buildings – 50 years
Cost of Generating Funds includes those expenses which are
directly attributable to the generation of funds. These include • Leasehold Buildings – the length of the lease*
Investment Managers fees and the salaries and overheads
of the staff that directly undertake fundraising activities plus
• Leasehold improvements – 20 years or length of remaining
lease if shorter
allocated support costs.

Charitable Activities expenditure is allocated against goals and

• Fixtures and fittings – 5 years

activities on the basis noted above. Activities include: • Office equipment other than computers – 5 years

• Operational Support Services represent the central costs • Computer equipment – 3 years
not directly attributable to WAGGGS’ goals but are in
support of WAGGGS’ charitable activities. Further details of • Database management system – 5 years
items included in operational support are included in the
All tangible fixed assets are capitalised subject to a cost
notes to the financial statements.
threshold of £1,000.
• Governance costs include the direct costs of the
*Where the length of the lease is in excess of 50 years an
administration of WAGGGS and compliance with
impairment review is carried out each year to ensure fixed
constitutional and statutory requirements including an
assets are not overvalued.
appropriate share of support costs. These costs include
audit, legal advice for trustees and costs associated with
Board meetings, the governance element of the World
Conference and the preparation of the statutory accounts. 1.7 Investments
• Triennial Expenditure The cost of the World Conference and Investments listed on a recognized stock exchange are stated
Regional Conferences which take place on a triennial basis, at market value. Unrealized gains and losses arising from
are met from designated funds built up by annual transfers the revaluation of the investment portfolio are shown in the
from General Funds. appropriate section of the Statement of Financial Activities.

• Pensions are provided through money purchase schemes

and costs recognized when payments into those schemes
are due and payable. 1.8 Stocks
Stocks are valued at the lower of cost and net realisable value.
1.5 Foreign Currencies Cost comprises purchase of materials.

Assets and liabilities denominated in foreign currencies and

the results of overseas operations are translated at the rates
of exchange ruling at the balance sheet date. Exchange 1.9 Taxation
differences arising from the retranslation of opening net
No taxation is payable due to the charitable status of the
investment in overseas operations are dealt with as a
movement in the funds. Transactions in foreign currencies are
recorded at the rate ruling at the date of the transactions and
exchange differences are dealt with through the Statement
of Financial Activities.

22 Annual Report and Financial Statements 2007

2. Analysis of income from Unrestricted Restricted Endowment Total Funds Total
generated funds Funds Funds Fund 2007 2006

£’000 £’000 £’000 £’000 £’000

Voluntary Income
Donations 37 – – 37 120
World Thinking Day 177 – – 177 234
Olave Baden-Powell Society 108 – 153 261 272
Regions 286 – – 286 316
World Centres 238 193 – 431 246

Total voluntary income 846 193 153 1,192 1,188

Investment income
Dividend income 279 – – 279 248
Interest 96 – – 96 75
Total investment income 375 – – 375 323

3. Analysis of income from Unrestricted Restricted Endowment Total Funds Total

charitable activities Funds Funds Fund 2007 2006

£’000 £’000 £’000 £’000 £’000

Quota (Fees payable by Member Organizations) 1,669 – – 1,669 1,669

World Centres Operating income 1,362 – – 1,362 1,187
Sale of materials and goods 44 – – 44 18
Grants for specific programmes 161 661 – 822 670

Total income form charitable activities 3,236 661 – 3,897 3,544

4. Analysis of total resources expended Unrestricted Restricted Endowment Total Total

Funds Funds Fund 2007 2006

£’000 £’000 £’000 £’000 £’000

Cost of generating Funds

Direct cost of generating funds 62 – – 62 11
Fundraising management and support 181 – – 181 182
Investment Manager’s Fees 3 – 41 44 41
Management of investments 10 – – 10 10

Total cost of generating funds 256 – 41 297 244

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 23
Notes to the
accounts for the year ended 31 December 2007 continued

4. Analysis of total resources expended Unrestricted Restricted Endowment Total Total

continued Funds Funds Fund 2007 2006

£’000 £’000 £’000 £’000 £’000

Charitable Activities

Goal 1 – Leadership
Supporting and working with Member Organizations 167 68 – 235 233
Workshops/Seminars and Training 130 – – 130 127
World Conference 30 – – 30 12
Triennial Theme and Publications 9 – – 9 1
Supporting and working with Regions 7 – – 7 8
Regional Conferences 67 – – 67 5
World Centres - Operating Costs 807 67 – 874 681
Supporting and working with World Centres 103 – – 103 92
Promoting WAGGGS 41 – – 41 45

Total 1,361 135 – 1,496 1,204

Goal 2 – Membership
Supporting and working with Member Organizations 378 393 – 771 1,100
Workshops/Seminars and Training 139 – – 139 158
World Conference 29 – – 29 12
Supporting and working with Regions 35 – – 35 23
Regional Conferences 20 – – 20 -
World Centres - Operating Costs 346 41 – 387 279
Supporting and working with World Centres 47 – – 47 45
Promoting WAGGGS 112 – – 112 87
Charitable Trading 21 – – 21 23

Total 1,127 434 – 1,561 1,727

Goal 3 – Advocacy
Supporting and working with Member Organizations 133 55 – 188 121
Workshops/Seminars and Training 18 – – 18 23
World Conference 10 – – 10 12
Triennial Theme and Publications – – – – –
Supporting and working with Regions 7 – – 7 5
Regional Conferences 39 – – 39 4
World Centres - Operating Costs 461 27 – 488 396
Supporting and working with World Centres 62 – – 62 55
Promoting WAGGGS 109 – – 109 89

Total 839 82 – 921 705

24 Annual Report and Financial Statements 2007

4. Analysis of total resources expended Unrestricted Restricted Endowment Total Total
continued Funds Funds Fund 2007 2006

£’000 £’000 £’000 £’000 £’000

Operational Support Services

Supporting World Board 130 – – 130 136
Regional Committees support 165 – – 165 162
Regional Conferences 207 – – 207 39
Olave Baden-Powell Society 45 – 36 81 72
General and Financial Management 323 14 – 337 488

Total 870 14 36 920 897

Total Expenditure on Charitable Activities 4,197 665 36 4,898 4,533

World Board and Committees 48 – – 48 37
World Conference 25 – – 25 10
Statutory Costs 116 – – 116 84
Strategic Direction 2 – – 2 2

Total 191 – – 191 133

Total Resources Expended 4,644 665 77 5,386 4,910

Support costs not directly attributable to the charitable activities, generating funds and governance, have been allocated to each of the
categories shown below on the basis of estimated time and number of staff employed during the year on each of the relevant activities.

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 25
Notes to the
accounts for the year ended 31 December 2007 continued

4. Analysis of total resources Direct Direct Staff Support Total Total

BY CATEGORY OF EXPENDITURE Costs Costs Costs 2007 2006

£’000 £’000 £’000 £’000 £’000

Cost of Generating Funds 117 134 46 297 244

Goal 1 – Leadership 927 485 84 1,496 1,204
Goal 2 – Membership 1,053 405 103 1,561 1,727
Goal 3 – Advocacy 487 360 74 921 705
Operational Support Services 66 629 225 920 897
Governance 123 50 18 191 133

Total Resources Expended 2,773 2,063 550 5,386 4,910

The support costs shown above comprise the cost of management time in overseeing these activities, office costs cover the cost
of the World Bureau and the Europe Office including maintenance and running of the offices, personnel costs include staff training and
other central staff related expenses and IT and communication costs include all general IT support and other communication costs.

4. Analysis of support costs Management Office Personnel IT and Total

BY functional expenditure Costs Costs Costs Communication Support Costs
Costs 2007
£’000 £’000 £’000 £’000 £’000

Cost of Generating Funds 5 14 17 10 46

Goal 1 – Leadership 10 26 31 17 84
Goal 2 – Membership 12 33 36 22 103
Goal 3 – Advocacy 9 23 27 15 74
Operational Support Services 27 66 84 48 225
Governance 2 5 7 4 18

Total Resources Expended 65 167 202 116 550

26 Annual Report and Financial Statements 2007


2007 2006
Total staff costs £’000 £’000

Wages and salaries 1,926 1,828

Social security costs 228 194
Pension costs 93 76

Total 2,247 2,098

Remuneration policy and benefits

The Association bases its reward polices and strategies on the needs of the organization. Salaries are benchmarked against other
comparable organizations to ensure that it pays a suitable rate of pay to all the staff in relation to the environment in which they
work. The Association has a separate Group personal pension plan set up in 1998 with Norwich Union Life, which is a contributory
money purchase scheme to which the majority of staff belong. A small number of staff contribute to the money purchase
pension scheme with Save & Prosper Group Ltd., which commenced in 1984. The assets of both schemes are in independently
administered funds. Contributions totalling £2K (2006:£2K) were payable at the year end and are included in the creditors.
Where appropriate the World Centres contribute to local pension arrangements for senior staff.

Average number of Full-Time Equivalent Employees 2007 2006


World Bureau 46 47
World Centres 46 46

Total 92 93

2007 2006

The number of employees whose emoluments as defined for taxation purposes Number
amounted to over £60,000

£80,001 - £90,000 1 –
£70,001 - £80,000 – 1
£60,001 - £70,000 3 –

Pension contributions of £22K were paid in 2007 (2006:£5K) to employees earning more than £60,000 within the year.
The trustees did not receive any remuneration or benefits in kind, other than the reimbursement of expenses. During the year
17 (2006:17) trustees were reimbursed for travelling and accommodation expense incurred on the Association’s business which
amounted to £43K (2006:£35K).

Auditors’ Remuneration
Audit fees payable for the year ended 31 December 2007 were £33K (2006: £35K). No fees were payable for non audit work in the
year (2006: nil).

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 27
Notes to the
accounts for the year ended 31 December 2007 continued

6. other gains Unrestricted Restricted Endowment Total Funds Total

Funds Funds Fund 2007 2006

£’000 £’000 £’000 £’000 £’000

(Loss)/Profit on Sale of Capital Investments (2) – (10) (12) 143

Unrealised Gains on Investments 17 – 60 77 483
Exchange and Revaluation Movements 32 7 – 39 (150)

Total Other Gains 47 7 50 104 476

7. TANGIBLE FIXED ASSETS Freehold Leasehold Data

Land & Land & Furniture & Management
Buildings Buildings Equipment System Total
£’000 £’000 £’000 £’000 £’000

Cost or Valuation
Brought forward 1 January 2007 715 4,354 592 130 5,791
Additions – – 24 – 24
Exchange difference (15) – 14 – (1)

Carried forward 31 December 2007 700 4,354 630 130 5,814

Accumulated Depreciation
Brought forward 1 January 2007 465 710 527 83 1,785
Charge for year 14 31 35 26 106
Exchange difference (11) – 10 – (1)

Carried forward 31 December 2007 468 741 572 109 1,890

Net Book Value:

31 December 2007 232 3,613 58 21 3,924

31 December 2006 250 3,644 65 47 4,006

There were no disposals in the year.

The total value of land that is not depreciated is £55K.

28 Annual Report and Financial Statements 2007

8. INVESTMENTS Total Total
2007 2006
£’000 £’000

Market value at 1 January 2007 7,118 6,623

Purchases at cost 2,440 2,149
Disposals at book value (1,562) (2,110)
Exchange difference (4) (26)
Net unrealized gain on revaluation 77 482

Market value as at 31 December 2007 8,069 7,118

At the balance sheet date, the portfolio was invested as follows:
UK Equity shares 3,352 3,538
UK Fixed Interest Bonds and Deposits 2,823 1,908
UK Unit Trusts 214 –
Property Unit trusts 532 731
Overseas Mutual Funds 230 230
Overseas Fixed Interest Bonds and Deposits 13 10
Money Market Instruments 905 701

Market value as at 31 December 2007 8,069 7,118

There are no restrictions on the realization of any of the investments.

Investments listed on the UK Stock Exchange amount to £6,921K (2006:£6,178K )

9. STOCK Total Total

2007 2006

£’000 £’000

Uniforms, publications, badges and souvenirs 119 64

Other 10 9

Total Stocks 129 73

10. DEBTORS Total Total

2007 2006

£’000 £’000

General debtors 307 214

Prepaid expenses 103 41

Total Debtors 410 255

Outstanding quota payable by Member Organizations of £108K (2006: £96K) is included within general debtors. The World Board
has agreed rescheduled payment schemes with some Member Organizations in respect of their outstanding quota.

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 29
Notes to the
accounts for the year ended 31 December 2007 continued

2007 2006

£’000 £’000

Accounts payable 131 95

Owed to Member Organizations 14 71
Employees’ salaries provision 63 60
Deferred Income 167 246
Tax and Social Security 52 51
Other creditors 443 375

Total Creditors 870 898

Employees’ salaries provision reserve represents monies set aside in lieu of pension contributions for employees who are not
European Union nationals, and which will be paid to them on termination of employment.
Deferred income relates to potentially refundable income received for future events.

12. ANALYSIS OF MOVEMENTS OF FUNDS Balance Incoming Outgoing Transfer Balance

2006 Funds Funds between 2007
£’000 £’000 £’000 £’000 £’000

WAGGGS’ Endowment Fund 5,198 203 (77) – 5,324

Restricted Funds – comprise of the following unexpended balances on donations and grants given for specific purposes.
The purpose of each fund can be found on page 32.

World Bureau
Property 1,753 – (14) – 1,739
Goal 1 – Leadership 94 68 (68) – 94
Goal 2 – Membership 56 47 (22) – 81
Goal 3 – Advocacy 13 42 (55) – –
UPS Signature Programme 7 422 (334) – 95
Tsunami and other disaster funds 37 9 (37) – 9
World Conference and other travel grants – 67 – – 67
Other Donations 11 6 – – 17
Europe Region 14 – – (14) –
1,985 661 (530) (14) 2,102
World Centres
Pax Lodge – Property 1,891 – (18) – 1,873
Pax Lodge – Other donations 41 20 (7) (36) 18
Our Cabaña – Property 359 – (9) – 350
Our Cabaña – Other donations 20 60 (37) – 43
Our Chalet 118 32 (18) – 132
Sangam 54 88 (46) – 96
2,483 200 (135) (36) 2,512

Total Restricted Funds 4,468 861 (665) (50) 4,614

30 Annual Report and Financial Statements 2007

ANALYSIS OF MOVEMENTS OF FUNDS Balance Incoming Outgoing Transfer Balance
continued 2006 Funds Funds between 2007
£’000 £’000 £’000 £’000 £’000


General 2,448 3,960 (4,058) (118) 2,232

Designated Funds - comprise of the following funds which have been set aside to cover specific costs.
The purpose of each fund can be found on page 32.

Conferences and Roundtables 338 – – 16 354

Regional Funds 395 401 (356) 14 454
Property Maintenance 279 143 (230) 1 193
Specific Goal related activities 148 – - (8) 140
IT enhancement 24 – - 4 28
Others 136 – – 141 277

Total Designated Funds 1,320 544 (586) 168 1,446

Total Unrestricted Funds 3,768 4,504 (4,644) 50 3,678

The transfer of funds from Restricted to Unrestricted of £36K in the year relates to expenditure which has been supported
by restricted donations. The reclassification of opening balances of £14K between Restricted and Designated Funds within
the Europe Region is due to grant classification which has been clarified in 2007.

14. ANALYSIS OF net assets between funds Tangible Net Current

Fixed Assets Investments Assets Total

£’000 £’000 £’000 £’000

Endowment – 5,324 – 5,324

Restricted 3,924 527 163 4,614
General – 877 1,355 2,232
Designated – 1,341 105 1,446

3,924 8,069 1,623 13,616

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 31
Notes to the
accounts for the year ended 31 December 2007 continued

The prime purpose of the Restricted and Designated funds shown on pages 30 and 31 and the estimated timeframe in which these
funds are expected to be utilised are shown below.

Name of Fund Purpose Period to be used

Restricted Funds

Property To be used for the up keep of the World Bureau. Over the period of the remaining lease
Goal 1 – Leadership Primarily for workshops, seminars and training. Within 1 to 2 years
Goal 2 – Membership Primarily for workshops, seminars and training. Within 1 to 2 years
Goal 3 – Advocacy Primarily for workshops, seminars and training. Within 1 to 2 years
UPS Signature Programme Major project on volunteerism. Within 1 year
Tsunami and other disaster funds Specific funds to aid disaster areas. Within 1 year
Other Donations Includes an amount to deal with emergencies Within 1 to 2 years
and other strategic related issues not specifically
in relation to Goals.

World Centres
Pax Lodge and Our Cabaña - Property To be used for the up keep of the Centres. Over the period of the remaining
lease or life of the property
World Centres other Restricted funds Primarily for the provision of scholarships and Between 1 and 3 years
support for training events held the Centres.

Designated Funds

Conferences and Roundtables These funds cover events such as World and Between 1 and 3 years
Regional Conferences which may take place only
once in the triennium and the fund is built up
evenly over the triennium for use in the triennium.
Regional Funds These are funds given to support WAGGGS activities Between 1 and 3 years
and have been allocated to specific regions to use
within the region.
Property Maintenance Funds set aside for major maintenance of the Between 1 and 5 years
World Bureau and World Centres.
Specific Goal related activities Funds set aside for approved activities within the Within 2 years
Strategic plan which span more than one year.
IT enhancement Provision to upgrade IT equipment etc. Within 1 to 2 years

32 Annual Report and Financial Statements 2007

Thank you
The Princess Benedikte Awardees
Vibeke Riemer
Lars Kolind
Helen Laird
Ole Nørregaard
Elinor Ferdon
Martha Smith
Irene Graevenitz
Kata Jouhki
Sheikha Jawaher Bint Mohammed Al-Qassimi

Our many supporters including

Many volunteers serving on Committees,
task groups, training pools etc.
Friends of the World Centres, Regions and WAGGGS
International Scout and Guide Fellowship
Member Organizations
Olave Baden-Powell Society
World Foundation for Girl Guides and Girl Scouts Inc.

And our many partners including

Academy for Educational Development
Cambridge University
Carpe Vitam
Design Group International
Exeter University
Food and Agricultural Organization of the United Nations
International Community of Women living with HIV/AIDS (ICW)
John Ellerman Foundation
Lord Cozens-Hardy Charitable Trust
Soroptimist International
UPS Foundation
Vital Voices Global Partnership
Regional Centre for Quality of Health Care (Uganda)

World Association of Girl Guides and Girl Scouts Registered Charity No. 306125 33