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2025-03-31-accounts

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Document Details

West Mercia County Guides - Accounts - Year end Filename: 31 03 25 - Updated.pdf ~~OC~~ Client of: Lewis Smith & Co. ~~__=«~«#=FSté<CSCS~S~~

Signature Details

Name: Kristie Mander ~~L__<_i = |~~ Email: treasurer@girlguiding-westmercia.org.uk ~~=#=#& °«©#€}||~~ Date & Time: 29/01/2026 21:19:52 PM (GMT) ~~=#=#& °«©#€}||~~ IP Address: 82.32.43.129 ~~__=«=~@=FStsSs~~ The trustees approve the financial statements and Signing Statement: gives Lewis Smith & Co authority to file with the Charity Commmission. ~~— le~~

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REGISTERED CHARITY NUMBER: 1017729

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025

for

West Mercia County Guides

Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House

74 Grange Road Dudley West Midlands DY1 2AW

West Mercia County Guides

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14
Detailed Statement of Financial Activities 15 to 16

West Mercia County Guides

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Significant activities

Through adult volunteers we provide a weekly programme of activities, training and opportunities to the girls and young women across the county. The guiding programme allows members of Girlguiding West Mercia to experience activities suited to the abilities and needs of everyone; the structure of the sections and age groupings make possible.

Rainbows 4-7 Years Brownies 7-10 Years Guides 10-14 Years Rangers 14-18 Years Inspire 18-30 Years Adult volunteers 18+

FINANCIAL REVIEW

Investment policy and objectives

Girlguiding West Mercia has an investment of £75,000 in the COIF. The current market value of this investment at time of this report is £88,774. Girlguiding receive an interest payment from this investment every quarter. This payment is then transferred to the restricted funds for the Making Adventures Possible (MAP) fund.

Page 1

West Mercia County Guides

Report of the Trustees for the Year Ended 31 March 2025

FINANCIAL REVIEW Reserves policy Restricted funds

Girlguiding West Mercia has several funds that are restricted:

Reserve Unrestricted Funds

Girlguiding West Mercia unrestricted funds are used for the day to day running of the county. These include but are not limited to; the running of the county office, gas and electric for the county headquarters, yearly insurance policy, training and future events for both young members and adult volunteers

Division subscriptions - During this year's accounts there are subscriptions which belong to Division. The subscriptions are held within Creditors and General Reserves, this was due to Division not having a bank account, which has subsequently been resolved. This amount has now been paid to Division.

Girlguiding West Mercia have a reserve of £136,984 which is within the Business Manager Bank Account.

Sale of land - Girlguiding West Merica have also sold some land that they jointly owned with Girlguiding Staffordshire.

Page 2

West Mercia County Guides

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

West Mercia County Guides (Known as Girlguiding West Mercia) is part of Girlguiding a leading charity for girls and young women in the UK. It administers Girlguiding within the county of West Mercia, including locations within; Wolverhampton, Dudley, Wednesbury, Warley, Dudley, West Bromwich, Bloxwich, Tettenhall, Himley and Walsall. It is governed by a county executive committee of 16 Trustees, all of whom are volunteers, with one trustee from each of the 13 divisions, the county commissioner, the assistant county commissioner and the county treasurer. The county commissioner is appointed by the Midland Region Chief Commissioner for a term of 5 years. The current county commissioner was appointed on 2nd August 2022. All other members of the Executive committee are appointed by the county commissioner. The organisational structure of the county is as per the constitution of the charity.

Guiding - Our vision, Mission and values.

Girlguiding West Mercia is a leading charity for girls and young women. We are open to girls of all faiths and none, whatever their background, circumstances and abilities.

Our vision - For equal world where all girls can make a positive difference, be happy, safe and fulfil their potential.

Our mission - Whoever they are, wherever they're from, girls and young women can do amazing things - we give them the chance through fun, friendship, challenge and adventure. We empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community.

Our values - We are caring, challenging, empowering, fun, inclusive and inspiring.

As part of Girlguiding, members of Girlguiding West Mercia are encouraged to "learn by doing" with the five distinct elements known as 'The Five Essentials"

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1017729

Principal address

Mercia Point Hordern Road Wolverhampton West Midlands WV6 0HT

Page 3

West Mercia County Guides

Report of the Trustees for the Year Ended 31 March 2025

Trustees K Belcher Trustee R Hughes Trustee K L Mander Trustee A Hughes Trustee F Wenman Trustee H Bleakley Trustee J Mynett Trustee J Burrell Trustee D Drohan Trustee G Fletcher-Gardner Trustee E Bolton Trustee C Jackson Trustee (appointed 5.11.24) F Lucas Trustee (resigned 4.11.24) A Ford Trustee W CowdreyTrustee C Ramsdale-Chapman Trustee J Mason Trustee Independent Examiner Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House 74 Grange Road Dudley West Midlands DY1 2AW Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ K Mander - Trustee

Page 4

County Commissioners Report to the Trustees of West Mercia County Guides

County Commissioners report to the trustees of West Mercia County Guides

Membership in Girlguiding West Mercia has remained stable, with around 4700 members across the county.

2024 was a particularly special year as Girlguiding West Mercia celebrated its 50th Anniversary. The year began with a county Thinking Day event held at Walsall Football Ground, open to all sections—Rainbows, Brownies, Guides and Rangers. Around 600 young members and their leaders attended. The theme, Skills from our past, skills for our present and skills for our future, offered a wide range of engaging activities, from shining pennies and code breaking to making electrical circuits. The day concluded with a candle ceremony, during which we remembered guiding friends near and far and renewed our Promise together.

In September, 1,500 members from across the county came together to celebrate the anniversary in festival style at 50FEST!, held at Blackwell Adventure in Bromsgrove. Brownies, Guides, Rangers and adult volunteers enjoyed a weekend of pod accommodation and camping, with additional members joining for the day on Saturday. The celebrations began with a vibrant neon party, creating a spectacular sight as everyone danced in glowing outfits. Saturday’s activities included a funfair, inflatables, games, and craft activities such as graffiti art. The evening featured a concert with Ed Sheeran and Taylor Swift tribute acts, and despite the rain, everyone enjoyed a fantastic night of celebration. On Sunday, members and volunteers took part in a range of “queue and do” adventure activities provided by the Blackwell team. The zip wire proved extremely popular, and some members even braved a dip in the swimming pool.

In November, we held a Service of Thanksgiving to mark 50 years of Girlguiding West Mercia. County Commissioners, past and present, shared their guiding highlights. It was a proud moment to watch the county and division standards parade at both the beginning and end of the service, and a deeply emotional experience hearing everyone sing Taps together. The service concluded with tea and cakes, including a special anniversary cake created by one of our very talented members, featuring elements of guiding in West Mercia.

Girlguiding West Mercia continues to empower all young members and volunteers to believe that they can do anything. Through weekly unit meetings and district, division and county events, members have enjoyed a wide range of opportunities, from learning new life skills to attending days out and residential experiences.

Throughout the year, many young members achieved badges and awards through the Girlguiding Programme. Five members gained their Commonwealth Award, and Guides and Rangers worked together across the county towards their Bronze, Silver and Gold Duke of Edinburgh’s Awards.

We have also continued to support our adult volunteers by offering a range of training opportunities, including A Safe Space, First Response, Risk Assessment and Programme training.

In June 2024, we held our annual County Awards and Recognition Celebration, recognising long service and presenting awards that celebrate the dedication and commitment of our adult volunteers. This year also marked the first presentation of our Young Member of the Year and Volunteer of the Year awards.

Looking ahead, 2025–2026 promises to be just as busy and exciting. In summer 2026, nine young members and four volunteers will embark on a once-in-a-lifetime trip to Kenya. They will take part in a service project at a local school, experience a safari to see Kenya’s wildlife, and visit the resting place of Lord Baden-Powell.

Plans are also underway for Thrillseeker in July which is our Guide and Ranger outdoor activity day. To aid with transition and retention plans are in place for a Ranger taster day, as well as many more opportunities for our young members and volunteers.

I would like to thank all our adult volunteers for their time, commitment and dedication in running weekly meetings and providing such amazing opportunities for our young members. I would also like to thank their families for the invaluable support they give—without this, our volunteers would not be able to give so much of their time to guiding. Finally, I would like to thank the county team for their hard work, commitment and dedication, and for the time they give to planning fabulous events and opportunities, as well as the support they provide to our adult volunteers.

The county team looks forward to continuing to work alongside our volunteers to offer fantastic guiding experiences. Together, we will continue to work towards an equal world, where our young members know they can do anything and be anything they choose to be.

Page 4

Approved by the county commissioner on ............................................. and signed by:

........................................................................ K Belcher – County Commissioner

Page 4

Independent Examiner's Report to the Trustees of West Mercia County Guides

Independent examiner's report to the trustees of West Mercia County Guides

I report to the charity trustees on my examination of the accounts of West Mercia County Guides (the Trust) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Craig Beale FCCA

Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House 74 Grange Road Dudley West Midlands DY1 2AW

Date: .............................................

Page 5

West Mercia County Guides

Statement of Financial Activities

for the Year Ended 31 March 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Trading and Investment Activities
71,577
Other trading activities
2
13,759
Total
85,336
EXPENDITURE ON
Trading and Investment Activities
3
30,442
Trading and Investment Activities
20,958
Total
51,400
NET INCOME
33,936
Transfers between funds
10
23,796
Net movement in funds
57,732
RECONCILIATION OF FUNDS
Total funds brought forward
341,119
TOTAL FUNDS CARRIED FORWARD
398,851
Restricted
funds
£
109,938
-
109,938
2,720
82,187
84,907
25,031
(23,796)
1,235
55,281
56,516
31.3.25
Total
funds
£
181,515
13,759
195,274
33,162
103,145
136,307
58,967
-
58,967
396,400
455,367
31.3.24
Total
funds
£
63,250
-
63,250
21,483
40,836
62,319
931
-
931
395,469
396,400

The notes form part of these financial statements

Page 6

West Mercia County Guides

Balance Sheet

31 March 2025

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
6
144,129
Investments
7
88,774
232,903
CURRENT ASSETS
Cash at bank
167,929
CREDITORS
Amounts falling due within one year
8
(1,981)
NET CURRENT ASSETS
165,948
TOTAL ASSETS LESS CURRENT
LIABILITIES
398,851
NET ASSETS
398,851
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
114,729
(58,213)
56,516
56,516
56,516
31.3.25
Total
funds
£
144,129
88,774
232,903
282,658
(60,194)
222,464
455,367
455,367
398,851
56,516
455,367
31.3.24
Total
funds
£
144,129
75,015
219,144
190,349
(13,093)
177,256
396,400
396,400
341,119
55,281
396,400

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. K Mander - Trustee

The notes form part of these financial statements

Page 7

West Mercia County Guides

Notes to the Financial Statements for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - No depreciation on land and buildings

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES

31.3.25 31.3.24 £ £ Unrealised Gain Investment 13,759 -

continued...

Page 8

West Mercia County Guides

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. TRADING AND INVESTMENT ACTIVITIES

Raising donations and legacies

Raising donations and legacies
31.3.25 31.3.24
£ £
Other Costs 33,162 21,483

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Trading and Investment Activities
35,002
EXPENDITURE ON
Trading and Investment Activities
20,832
Trading and Investment Activities
22,406
Total
43,238
NET INCOME/(EXPENDITURE)
(8,236)
RECONCILIATION OF FUNDS
Total funds brought forward
349,355
TOTAL FUNDS CARRIED FORWARD
341,119
6.
TANGIBLE FIXED ASSETS
COST
At 1 April 2024 and 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
Restricted
funds
£
28,248
651
18,430
19,081
9,167
46,114
55,281
Total
funds
£
63,250
21,483
40,836
62,319
931
395,469
396,400
Freehold
property
£
144,129
144,129
144,129
Total
funds
£
63,250
21,483
40,836
62,319
931
395,469
396,400

continued...

Page 9

West Mercia County Guides

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

7. FIXED ASSET INVESTMENTS

7. FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 April 2024 75,015
Revaluations 13,759
At 31 March 2025 88,774
NET BOOK VALUE
At 31 March 2025 88,774
At 31 March 2024 75,015
There were no investment assets outside the UK.
Cost or valuation at 31 March 2025 is represented by:
Listed
investments
£
Valuation in 2025 13,759
Cost 75,015
88,774
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£ £
Bank loans and overdrafts (see note 9) - 11,893
Other creditors 60,194 1,200
60,194 13,093
9. LOANS
An analysis of the maturity of loans is given below:
31.3.25 31.3.24
£ £
Amounts falling due within one year on demand:
Bank overdrafts - 11,893

continued...

Page 10

West Mercia County Guides

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Training Account
Outdoors Account
Reserves
Make Adventures Possible
Tedstone
TOTAL FUNDS
At 1.4.24
£
341,119
2,342
12,939
40,000
-
-
55,281
396,400
Net
movement
in funds
£
33,936
(267)
6,969
-
(2,975)
21,304
25,031
58,967
Transfers
between
funds
£
23,796
-
-
(40,000)
16,204
-
(23,796)
-
At
31.3.25
£
398,851
2,075
19,908
-
13,229
21,304
56,516
455,367

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Training Account
Outdoors Account
Make Adventures Possible
Tedstone
TOTAL FUNDS
Incoming
resources
£
85,336
-
88,634
-
21,304
109,938
195,274
Resources
Movement
expended
in funds
£
£
(51,400)
33,936
(267)
(267)
(81,665)
6,969
(2,975)
(2,975)
-
21,304
(84,907)
25,031
(136,307)
58,967
Resources
Movement
expended
in funds
£
£
(51,400)
33,936
(267)
(267)
(81,665)
6,969
(2,975)
(2,975)
-
21,304
(84,907)
25,031
(136,307)
58,967
25,031
58,967

continued...

Page 11

West Mercia County Guides

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.23
£
Unrestricted funds
General fund
349,355
Restricted funds
Training Account
2,516
Outdoors Account
3,598
Reserves
40,000
46,114
TOTAL FUNDS
395,469
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
35,002
Restricted funds
Training Account
388
Outdoors Account
27,860
28,248
TOTAL FUNDS
63,250
Net
movement
At
in funds
31.3.24
£
£
(8,236)
341,119
(174)
2,342
9,341
12,939
-
40,000
9,167
55,281
931
396,400
Resources
Movement
expended
in funds
£
£
(43,238)
(8,236)
(562)
(174)
(18,519)
9,341
(19,081)
9,167
(62,319)
931

continued...

Page 12

West Mercia County Guides

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Training Account
Outdoors Account
Reserves
Make Adventures Possible
Tedstone
TOTAL FUNDS
At 1.4.23
£
349,355
2,516
3,598
40,000
-
-
46,114
395,469
Net
movement
in funds
£
25,700
(441)
16,310
-
(2,975)
21,304
34,198
59,898
Transfers
between
funds
£
23,796
-
-
(40,000)
16,204
-
(23,796)
-
At
31.3.25
£
398,851
2,075
19,908
-
13,229
21,304
56,516
455,367

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Training Account
Outdoors Account
Make Adventures Possible
Tedstone
TOTAL FUNDS
Incoming
resources
£
120,338
388
116,494
-
21,304
138,186
258,524
Resources
Movement
expended
in funds
£
£
(94,638)
25,700
(829)
(441)
(100,184)
16,310
(2,975)
(2,975)
-
21,304
(103,988)
34,198
(198,626)
59,898
Resources
Movement
expended
in funds
£
£
(94,638)
25,700
(829)
(441)
(100,184)
16,310
(2,975)
(2,975)
-
21,304
(103,988)
34,198
(198,626)
59,898
34,198
59,898

continued...

Page 13

West Mercia County Guides

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 14

West Mercia County Guides

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25 31.3.24
£ £
INCOME AND ENDOWMENTS
Trading and Investment Activities
Subscriptions 36,277 23,218
Camps/ Holidays/ Outings 87,369 27,860
Training - 55
D Of E, BP and Queens Guide 265 333
Badges and County Merchandise 2,569 1,597
Promotions/ Advertisement 50 -
Grants 21,304 568
Donated services and facilities - 150
Room Hire 3,301 4,484
Other Income 25,000 16
Bank Interest 5,380 4,969
181,515 63,250
Other trading activities
Unrealised Gain Investment 13,759 -
Total incoming resources 195,274 63,250
EXPENDITURE
Trading and Investment Activities
Camps/ Holidays/ Outings 85,646 25,012
Training 52 42
Computer Expenses 1,214 2,053
Mileage 4,626 3,742
Long Service/ Awards 5,009 5,309
County Office Costs 6,536 4,678
103,083 40,836
Other Costs
Support
D of E Award 334 192
Headquarter Maintenance / Runn ing Costs 16,116 7,913
AGM/ PR Costs 1,087 2,664
Insurance 1,263 952
Sundries 1,739 1,937
Accountancy Fee and Independent Examiners
Fee 1,980 1,200
22,519 14,858
Finance
Bank Charges 352 332
Other Costs
Badges 2,058 -
Carried forward 2,058 -

This page does not form part of the statutory financial statements

Page 15

West Mercia County Guides

Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25 31.3.24
£ £
Other Costs
Brought forward 2,058 -
Telephone 1,358 1,311
Postage and stationery 2,143 2,088
Repairs and renewals 4,794 1,694
Transfers - 1,200
10,353 6,293
Total resources expended 136,307 62,319
Net income 58,967 931

This page does not form part of the statutory financial statements

Page 16