REGISTERED CHARITY NUMBER: 1024268 Glrlguldlng 11 li •• Greater Manchester West Annual Accounts Year Ended 31st March 2024 I I I ulde Associatlon Grealer Manche er West Re ort of the Truslees for the Year Ended 31 March 2024 Name County Executive Member/ Chari Trustee Division Commissioner Ashley Management Committee Other Role / Comment Mrs Laura Keller County Commissioner from I'se tember 2023 County Commissioner Irole share} until 31, Au ust 2023 County Commissioner Irole share} until 31, Au ust 2023 Coun Treasurer Mrs Christine Mazeika-Rimmer Miss Amy Fraser Mr5 Paula Ta lor Mrs Belinda Henshall Mrs Elizabeth Southern Mrs Sarah C03ckle Mrs Sarah Bartlett Mrs Pamela Williams Mrs L nette McGar Mrs An ela Hardman Miss Rebecca Patten Miss Eleanor Davies Mr5 Sue Fraser Mrs Vick Isaac Miss Katie Isaac Mrs G neth Perkin Mrs Mar aret Blowe Mrs Liz Anderson Mrs S Ivia McGreal Mrs Ros Scott Mrs Kath Woods Mr Andrew Olive Mrs Paula Gra Mrs Rachel cu￿en Coun Trainin Lead GO Co-ordinator Coun Chair of Finance Chair of Ashle Mana ement Secreta Bookin Secreta Treasurer Until 14. December 2023 Charity Number 1024268 Email.. county@gmwguiding.org.uk Bankers Leeds Building Society, School Rd, Sale Nat West. 23 Stamford New Road, Altrincham, Cheshire, WA14 IDB TSB. Croft Bank Road, Urmston, Manchester The Co-operative Bank, Balloon Street, Manchester CCLA One Angel Lane, London, EC4R 3AB Independent Examiner Joanne M Elliott FCA BFP FMAAT Clarity Accountants I st Floor 107 Lees Road Oldham Lancashire OL4 IJW Page 3 Guide As$ocialion Greater Manchester West ort of the Trustees for Ihe Year Ended 31 March 2024 OBJECTIVES AND ACTivmES Structure. Governance and Management Governing Document The charity's formal name is The Guide Association Greater Manchester West. Its operational name is Girlguiding Gieater Manchester West and is often referred to in thi5 report as The County. The charity'5 governing document is The Guide Association Royal Charter of 1922. The Royal Charter and Byelaws. The Guiding Manual, various handbooks and The County Constitution together determine how the charity is governed. Organisational Structure The Guide Association {known as Girlguidingl Charity No 306016 The Guide Association NW England (The Region) Charity No 521694 Girl Guiding Greater Manchester West (The County) Incorporatlng the Ashley Centre Divisions181 Districts (201 Units 1193) The Guide Association Greater Manchester West is constituted as a branch of the Guide Association in accordance with the Roy31 Charter. and has the status of a Girlguiding County within North West Region of the Guide Association. The struclural organisation of the Guide Association is linked ihrough.. a) the appointment of Commissioners and Leaders. The County Commissioner is appointed by the Region Chief Commissioner and is an ex officio voting member of the Region Executive Committee. The County Commissioner appoints the Division Commissioners within the County and the Division Commissioners are ex officio voting members of the County Executive Committee. b) shared commitment to the objects of the Royal Charter and adherence to the rules and regulations set out in the Guiding Manual and Association handbooks. Page 3 ulde Assoclatlon Grealer Manch ter We Re ort of the Trustees for the Year Ended 31 March 2024 Within Girlguiding and a5 accepted by the Charity Commissioners, the various organisational levels retain Separate identity for charity registration and accounting purposes. Accordingly, no consolidated account5 are prepared, and the County'5 accounts do not include the transactions or assets and liabilities of any Division, District or Unit within the County. The financial administration of the County is subject to the Rules and other provisions of The Guiding Manual and Charity The Charity Trustees of The Guide Association Greater Manchester West have delegated particular responsibility for The Ashley Centre la property in Mobberley, Cheshire) to a sub-committee. The propety title to the Ashley Centre is held by The Guide Association Trust Corporation in trust for Greater Manchester West. The arrangements are based on the trusts of the Guide Association 1938 Trust Deed, under which the Trust Corporation acts at the direction of the County Executive Committee in regard to the propety. The day to day management and administration of the Ashley centre is the responsibility of the sub-committee. Recruitment, Appointment, Induction and Training of New Trustees The Guide Association's Chief Guide appoints the Region Commissioner who in turn appoints the County Commissioner who in turn appoints the ei9ht Division Commissioners within the County, and the County Administrators ffreasurer, County Secretary and Chairs of Guiding Development). The holders of these posts are voting members of the County Executive and the Charity Trustees of the Guide Association Greater Manchester West, They serve as charity trustees for the term of their respective appointments, which in the case of the County Appointment Holders other than the County Commissioner,. terminate on the expiration of the County Commissioner's term of office. Charity Trustees serye for a lerm of office of up to five years, but would be removed as Charity Trustees should they cease to hold office as Division Commissioner/County Adviser for any reason before their anticipated term has expired. The County Administrators are appointed with each new County Commissioner. Charity Trustees are assigned a mentor who ensures that informal trainin9 is available to meet individual needs and helps prepares them for management of their Divisions. Risk Management The Charity Trustees have reviewed the major strategic, business and operation31 risks which the charity faces. These will be detailed in a risk register and the trustees, have an annual review programme in place. Policies, systems and processes exist to mitigate risks as far Js possible. Page 4 Gulde Assoclatlon Greater Manchesler West Re ort of Ihe Truslees lor the Year Ended 31 March 2024 OBJECTIVES AND ACTivfTIES Review of activitie5 to 31 March 2024 Girlguiding Gre3ter Manchester West proudly continues it5 mission as part of Giilguiding, the UK'S leading charity for girls and young women. Thanks to our dedicated volunteers, we provide a nurturing space where gir15 can truly be themselves, enjoy memorable experience5, build lifelong friendships. develop essential life skills, and positively impact their communities. The heart of Girlguiding Greater Manchester West is our incredible volunteers, whose unwavering commitment makes everything p055ible. We are fortunate to have so many dedicated individuals stepping up to fill key roles, and the trustees extend heartfelt thanks to each of them for their ongoing support and devotion to both the county and its young members. A key focus at the start of the new financial year was the completion of our 5-year plan, aimed at 5LlPPOrting the county's development and growth, while laying the groundwork for a comprehensive county risk assessment. This milestone document, finali2ed and presented to the County Executive in June 2023, con51Sts of an A4 leaflet and a detailed working document guiding our operations through to 2028. We express our deep gratitude to the workin9 team for their diligence and hard work in completing this important project. It was wonderful to see such a strong turnout at the annual presentation awards evening in April, hosted by Urmston Division. The sense of community was palpable, with so many coming together to celebrate the achievements of our members. In the spring of 2023, Girlguiding launched its new branding. In response, county reserves were used to fund new banners for each division, with further branded materials in the pipeline. This two.year transition will culminate in a new uniform design set for 2026, ensuring that we remain modern and recognizable across all activities. A grant from the region enabled us to host the Brownie Extravaganza - Fun Football and Fitness, a lively event held at Bulle Hill School in Salford. The day was a tremendous success, drawing yovng members from across the county to enjoy activilies like bouncy castles, cheerleading, and football skills. Securing grants allowed us to keep the cost per participant low, ensuring the event was accessible to all. In September 2023, Amy Fraser and Chris Mazeika-Rimmer handed over the role of County Commissioner to Laura Kellei. As they passed the baton. they wished Laura and her team every success and expressed their deep gratitude to all county members for their support during their tenure. We look forward to continued success and growth as we enter this new chapter. with the same spirit of teamwork and dedication that has always defined Girlguiding Greater Manchester West. One of Laura's first actions was to attend the presentation of a Laurel Award to Ann Healey by Region Chief Commissioner J(Jlie Walton to thank Ann for her contribution to Girl guiding at all levels. This was very well deserved. Our young members and leaders made the most of international opportunities, with trips to South Korea, Japan, Canada, Romania and a 'Eurohop" tour across multiple cities. At Ashley, Bookings for 2023 have been consistent. The House continues to remain popular and is booked up for most weekends throughout the year. The committee continue to maintain the site. Our new Membership Growth Team is focusing on increasing our numbers. Membership numbers for girls are growirTrg again but going forward we recognise that to continue to grow we need more volunteers. Page 5 ulde Assoclatlon Greater Manchester Wes ort of Ihe Trustees for the Year Ended 31 March 2024 OBJECTIVES AND ACTivmES Over the year, we have continued to 5UPPOrt local initiatives such as the St Georges Day Parade, Manchester Marathon, the poppy appeal and Sale Gang Show. The members of GMW have collected 15,732 bras so far, for Against Breast Cancer we will continue to collect as more donations are still needed. We also continue to collert toiletries for comfort bags for people in hospital. Girlguiding GMW would like to thank the following companies who have provided grants during this financial year so that we have been able to provide events and activities for the girls.. Salford CVS Barclays Bank Sports Grant Forest Recruitment Skelton Charity STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The chality 15 controlled by its governing document, 3 deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charfty number 1024268 Prlncipal address 15 Dartford Avenue Eccles Manchester M30 8NF Trustees C Mazeika-Rimmer A S Fraser L Keller Independent Examiner Joanne M. Elliott FCA BFP FMAAT Clarity Accountants 1 st Floor 107 Lees Road Oldham Larbcashire OL4 1JW Approved by order of the board of trustees on C Mazeika-Rimmer - Trustee A S Fraser - Trustee L Keller Tnjstee Page 7 Inde ndent Examiner's Re ort to Ihe Trustees of Guide Associatlon Greater Manchester Wesl Independent examiner's report to the trustees of Guide Association Greater Manchester West I report to the charity trustees on my examination of the accounts of Guide Association Greater Manchester West (the Trust) for the year ended 31 March 2024. Responsibilities and basi5 of report As the charity trustee5 of the Trust you are responsible for the preparation of the accour)ts in accordance with the requirements of the Charitie5 Act 2017 I'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{5llbl of the Act. Independent examiner'5 Stalement I have completed my examination. I confirm that no material matter5 have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records., or 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 malter 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. Joanne M. Elliott FCA BFP FMAAT Clarity Accountants 1 st Floor J07 Lees Road Oldham Lancashire OL4 IJW Date. ao.. w ..￿1 Page 7 Gulde Assoclatlon Greater Manchester W t Statement of Flnancial Aclivities lor the Year Ended 31 March 2024 2024 Total lunds 2023 Total funds UnrestTicled funds Restricted funds Note5 INCOME AND ENDOWMENTS FROM Donations and legacies 30,968 30,968 34,665 Charitable activltles General 25,152 25,152 35,269 Other trading activities Investment income 3,453 2,830 3.453 2,830 3,427 183 Total 62,403 62,403 73,544 EXPENDrruRE ON Raising funds 6,246 6,246 4,931 Charitable artivitles General 69.971 69,971 85.160 Other 1,239 Tolal 76,217 76,217 91,330 NET INCOMV(EXPENDrruRE) Other reco9nised gainsl{l0ss￿) Gains on revaluation of fixed assets 113,8141 {13,8141 117,7861 136,430 136,430 Net movement In funds 122,616 122,616 117,7861 RECONCIUATION OF FUNDS Total funds brought forward 1,360,417 1,360,417 1,378,203 TOTAL FUNDS CARIUED FORWARD 1,483,033 1,483,033 1,360,417 The notes torm part of these financial statements Page 8 Gulde Associatlon Greater Manchester West Balance Sheel 31 March 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 1,358,769 1,358,769 1,227,902 CURRENT ASSETS Stocks Debtors Cash in hand 5,104 4,383 726,826 5.104 4,383 126,826 5,107 9,114 120,464 136,313 136,313 134,685 CREDrroRS Amounts falling due within one year 112,049) 112,0491 12,1701 NET CURRENT ASSETS 124,264 124,264 132,515 TOTAL ASSETS LESS CURRENT UABILrriES 1,483.033 1,483,033 1,360.417 NET ASSErs 1,483.033 1,483,033 1,360,417 FUNDS Unrestricted funds 10 1,483,033 1,360,417 TOTAL FUNDS 1,483,033 1,360,417 The financial Statements were approved by the Board of Trustees and authorised for issue on3Q OCSK TrOLya signed on its behalf by.. nd were C Mazeika-Rimmer - Trustee A S Fraser - Trustee L Keller - Trustee The notes fom part ol these financial statements Page 9 Gulde A soclation Greater Manchester We Noles to the Finanelal Slalements lor the Year Ended 31 March 2024 ACCOUNTING POUCIES 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 IFRS 1021 'Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stand3rd applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019),, Financial Reporting Starbdard 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, as modified by the revaluation of certain assets. Income All income is Tecogni5ed in the Statement of Financi31 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 construrtive 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 rneasured 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 flxed assets The trustees have estimated the value in use of the land and buildings owned by the charity at £1,343, 168. As it IS the trustees intention to keep the building in good condition, no depreciation is to be charged on the land oy the buildings moving fO￿ard. Depreciation is provided on the cost of fixtures, fittings and equipment in order to write off the cost, after taking account of scrap values over the expected useful lives as follows.. Fixtures and fittings Equipment 5% reducing balance with 10% residual value 5% reducing balance with 10% residual value Stocks Stock5 are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation The charity is exempt from tax on its charitable activities. Fund ac 136.430 104,830 TOTAL FUNDS 135,947 1167,5471 136,430 104,830 Page 16 continued... Gulde Assoclalion Greater Manchester West Notes to Ihe Flnancial Slatements - contlnued lor Ihe Year Ended 31 March 2024 RELATED PARTY DISCLOSURES There were no related party tran5action5 for the year ended 31 March 2024. Page 17 Gulde As ociallon G ater Manch ter West Detalled Ststemenl of Flnancial Acllvllles for the Year Ended 31 March 2024 2024 2023 Charitable activitle5 Brought forward Administration. postage and stationery Training Building maintenance Activity costs Grants Services Other charitable expenditure Freehold property Depreciation of fixtures and fittings Depreciation of equipment 901 5,876 4,605 4,254 18,013 2.094 7,480 11,533 963 6,325 8,271 3,220 10.248 1,435 6,729 7,600 24,147 6,455 5,498 5,138 4,815 64,709 80,291 Other Loss on sale of tangible fixed assets 1,239 Support costs Management Insurance 4,012 3,619 Governance cost5 Accountancy and legal fees 1,250 1,250 Total resources expended 76,217 91,330 Net expenditure 113,8141 (17,7861 This page does not form part of the statutory financial statements Page 19 Gulde Assoclation Greater Manchesler Wesl Detailed Slatement of Financial Acllvllies for Ihe Year Ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donalions and legacies Subscription - Levy Donations Grants 20,136 9,560 1,272 15.749 16,416 2,500 30,968 34,665 Other trading actlvlties Fundraising events Shop income 982 2,471 1,068 2,3S9 3,453 3,427 Investment Income Bank interest 2,830 183 Charitable acliviti Other General Activities County training Deposits and fees 17,671 3,025 4,456 16,922 5,270 13,077 25,152 35,269 Total Incomln9 resources 62,403 73,544 EXPENDtruRE Other trading activitie5 Opening stock 100 Club Shop Trading seNice Closing stock 5,107 499 2,499 3,245 15,1041 5,016 1,438 3,016 15,1071 6,246 4,931 Charitable activilies Ann(Jal meeting Carried forward 901 901 963 963 This page does not form part of the statulory financial statements Page 18