2021-03-31-accounts - County Of Greater Manchester West Of The Guides Association

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		Page
Report of the Trustees	1	to	7
Independent Examiner's Report		8
Statement of Financial Activities		9
Balance Sheet		10
Notes to the Financial Statements	11	to	15
Detailed Statement of Financial Activities	16	to	17

Name						County	Division	Ashley	Other Role / Comment
						Executive	Commissioner	Management
						Member/		Committee
						Charity
						Trustee
Mrs Ann Healey						v		v	County Commissioner until
									August 2020
Mrs Paula Gray						v			Asst Commissioner until August
									2020
Mrs Christine Mazeika−Rimmer						v		v	County Commissioner from
									September 2020
Miss Amy Fraser						v		v	County Commissioner from
									September 2020
Miss Christine Tyler						v			Secretary until August 2020
Mrs Laura Backhouse						v			Secretary from September 2020
Mrs Sue Fraser								v	Treasurer until December 2020
Mrs Paula Taylor						v		v	Treasurer from January 2021
Mrs Rebecca Carr						v			County Training Advisor
Mrs Belinda Henshall						v	i
Mrs Elizabeth Southern						v	v
Miss Emma Levenston						v	v
Mrs Laura Keller						v	v
Mrs Christine Ricketts						v	v		Until February 2021
Mrs Alison Forshaw						v	v
Mrs Hilary White						v	v		From March 2021
Mrs Vicky Isaac						v		v	Chair of Ashley Management
Miss Katie Isaac								v	Secretary
Mrs Gwyneth Perkin								v	Booking Secretary
Mrs−Matgaret BlOwejr.:
M t i Li'Ander§Or$			.;'.. J,..)		I	I I r i /A 11 J		v
MrS Sylvia McGreal Mrs Ros Scott '	. −F−, ' '		,1 (−−, ,−−, ".−−/ '			'—'		v
MrS Kath Woods								v
MrlAndrew Olive	,..		t	−,1 , i.	A p.			v
Chariti, Number 1024268
		,	• i	tr'sfmr−Ift
Contact
Email:lcounty@gmwgcidiAg.oduk

				Period
				1.1.20
				to	Year Ended
				31.3.21	31.12.19
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies		42,976		42,976	20,753
Charitable activities
General		8,036		8,036	40,285
Other trading activities	2	6,333		6,333	4,408
Investment income	3	68		68	49
Total		57,413		57,413	65,495
EXPENDITURE ON
Raising funds		1,929		1,929	5,589
Charitable activities
General		42,505		42,505	55,065
Total		44,434		44,434	60,654
*NET INCOME*		12,979		12,979	4,841
Transfers between funds	10	50,000	50,000)
Other recognised gains/(losses)
Gains on revaluation of fixed assets		78,496		78,496
Net movement in funds		141,475	(50,000)	91,475	4,841
RECONCILIATION OF FUNDS
Total funds brought forward		1,112,905	50,000	1,162,905	1,158,064
TOTAL FUNDS CARRIED FORWARD		1,254,380		1,254,380	1,162,905

				2021	2019
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	6	1,138,346		1,138,346	1,062,175
CURRENT ASSETS
Stocks •	7	5,938		5,938	3,992
Debtors	8	8,141	−	8,141	27,376
Cash in hand		113,535		113,535	154,805
		127,614		127,614	186,173
CREDITORS
Amounts falling due within one year	9	(11,580)		(11,580)	(85,443)
NET CURRENT ASSETS		116,034		116,034	100,730
TOTAL ASSETS LESS CURRENT LIABILITIES		1,254,380		1,254,380	1,162,905
NET ASSETS		1,254,380		1,254,380	1,162,905
FUNDS	10
Unrestricted funds				1,254,380	1,112,905
Restricted funds					50,000
TOTAL FUNDS				1,254,380	1,162,905

	Period
	1.1.20
	to	Year Ended
	31.3.21	31.12.19
Fundraising events	6,003		1,297
Shop income	276		3,111
Sponsorships	54
	6,333		4,408
INVESTMENT INCOME
	Period
	1.1.20
	to	Year Ended
	31.3.21	31.12.19
Bank interest	68		49

	Unrestricted	Restricted	'Total
	funds	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies	20,753		20,753
Charitable activities
General	40,285		40,285
Other trading activities	4,408		4,408
Investment income	49		49
Total	65,495		65,495
EXPENDITURE ON
Raising funds	5,589		5,589
Charitable activities
General	55,065		55,065
Total	60,654		60,654
NET INCOME	4,841		4,841

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	−continued
		Unrestricted		Restricted		Total
			funds	funds		funds
	Transfers between funds		(50,000)	50,000
	Net movement in funds		(45,159)	50,000		4,841
	RECONCILIATION OF FUNDS
	Total funds brought forward	1,158,064				1,158,064
	TOTAL FUNDS CARRIED FORWARD	1,112,905		50,000		1,162,905
6.	TANGIBLE FIXED ASSETS
		Fixtures
		Freehold	and
		property	fittings	Equipment		Totals
	COST OR VALUATION
	At 1 January 2020	1,007,504	51,078	30,602		1,089,184
	Revaluations	78,496				78,496
	At 31 March 2021	1,086,000	51,078	30,602		1 167 680
	DEPRECIATION
	At 1 January 2020		18,752	8,257		27,009
	Charge for year		1,361	964		2,325
	At 31 March 2021		20,113	9,221		29,334
	NET BOOK VALUE
	At 31 March 2021	1,086,000	30,965	21,381		1,138,346
	At 31 December 2019	1,007,504	32,326	22,345	•	1,062,175
	Cost or valuation at 31 March 2021 is represented by:
		Fixtures
		Freehold	and
		property	fittings	Equipment		Totals
		£	£	£		£
	Valuation in 2021	78,496	−	−		78,496
	Cost	1,007,504	51,078	30,602		1,089,184
		1,086,000	51,078	30,602		1,167,680

7.		STOCKS
					2021		2019
		Stocks			5,938		3,992
8.		DEBTORS: AMOUNTS FALLING DUE WITHIN	ONE YEAR
					2021		2019
		Prepayments and accrued income			8,141		27,376
9.		CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
					2021		2019
		Other creditors			11,580		85,443
10.		MOVEMENT IN FUNDS
				Net	Transfers
				movement	between		At
			At 1.1.20	in funds	funds	31.3.21
		Unrestricted funds
		General fund	1,020,905	91,475	40,000	1,152,380
		Designated fund −Office equipment	3,000				3,000
		Designated fund −International events	6,000				6,000
		Designated fund −Building costs (roof)	20,000				20,000
		Designated fund −Advisors	3,000				3,000
	'	Designated fund −Operating costs Designated fund −Guiding support	31,000 5,000		4,000 .	•	35,000 5,000
		(Technology)
		Designated fund −GMW Mini Grant	4,000				4,000
		Designated fund −Refurbishment and repairs
			4,000				4,000
		Designated fund −New programme training	2,000				2,000
		Designated fund −PR	2,000				2,000
		Designated fund −Ashely Special Projects	9,000		6,000		15,000
		Designated fund −International budget	3,000				3,000
			1,112,905	91,475	50,000	1,254,380
		Restricted funds
		Restricted Fund	50,000		(50,000)
		TOTAL FUNDS	1,162,905	91,475		1,254,380
		Net movement in funds, included in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in	funds
			£	£	£		£
		Unrestricted funds
		General fund	57,413	(44,434)	78,496		91,475
		TOTAL FUNDS	57,413	(44,434)	78,496		91,475

			Net	Transfers
		movement		between	At
	At 1.1.19	in	funds	funds	31.12.19
	£		£	£	£
Unrestricted funds
General fund	1,079,064		4,841	(63,000)	1,020,905
Designated fund −Office equipment	3,000				3,000
Designated fund −International events	6,000				6,000
Designated fund −Building costs (roof)	20,000				20,000
Designated fund −Advisors	3,000				3,000
Designated fund −Operating costs	22,000			9,000	31,000
Designated fund −Guiding support	5,000				5,000
Technology)
Designated fund −GMW Mini Grant	4,000				4,000
. Designated fund −Refurbishment and repairs
	4,000				4,000
Designated fund −New programme training	6,000			(4,000)	2,000
Designated fund −PR	1,000			1,000	2,000
Designated fund −Ashely Special Projects	5,000			4,000	9,000
Designated fund −International budget	−			3,000	3,000
	1,158,064		4,841	(50,000)	1,112,905
Restricted funds
Restricted Fund				50,000	50,000
TOTAL FUNDS	1,158,064		4,841		1,162,905
Comparative net movement in funds, included in the above are as follows:
		Incoming		Resources	Movement
		resources		expended	in funds
			£	£	£
Unrestricted funds
General fund		65,495		(60,654)	4,841
TOTAL FUNDS		65,495		(60,654)	4,841

	Period
	1.1.20
	To	Year Ended
	31.3.21	31.12.19
INCOME AND ENDOWMENTS
Donations and legacies
Subscription −Levy	15,015	14,914
Donations	7,992	5,839
Grants	19,969
	42,976	20,753
Other trading activities
Fundraising events	6,003	1,297
Shop income	276	3,111
Sponsorships	54
	6,333	4,408
Investment income
Bank interest	68	49
Charitable activities
Baden Powell expenses		1,572
Other General Activities	6,698	20,360
County training	163	922
Deposits and fees	1,175	17,431
	8,036	40,285
Total incoming resources	57,413	65,495
EXPENDITURE
Other trading activities
Opening stock	3,992	3,193
100 Club	607	545
Shop	624	2,054
Trading service	2,644	2,189
Baden Powell expenses		1,600
Closing stock	(5,938)	(3,992)
	1,929	5,589
Charitable activities
Annual meeting		1,084
Administration, postage and stationery	2,221	3,879
Training	1,166	8,791
Building maintenance	2,621	7,372
Activity costs	11,760	21,696
Carried forward	17,768	42,822

	Period
	1.1.20
	to	Year Ended
	31.3.21	31.12.19
Charitable activities
Brought forward	17,768	42,822
Grants	9,887	2,737
Services	5,781	5,313
Other charitable expenditure	1,247	846
Depreciation of fixtures and fittings	1,361	1,433
Depreciation of equipment	964	1,014
	37,008	54,165
Support costs
Management
Insurance	4,507
Governance costs
Accountancy and legal fees	990	900
Total resources expended	44,434	60,654
Net income	12,979	4,841