Registered Charity No. 1029693
Girlguiding Clwyd
Accounts
31 December 2020
Independent Examiner’s Report
Report to the trustees of GirlGuiding Clwyd, charity number 1029693, on the accounts for the year ended 31 December 2020 which are set out on pages 2 to 10.
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st December 2020.
Responsibilities and basis of report
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with 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 2011 Act and in carrying out my examination, I have followed all the 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 which gives me cause to believe that in, any material respect,:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
the accounts did 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.
Ms S Daly 67 Well Street Buckley CH7 2PQ
Date: 12th September 2021
1
Girlguiding Clwyd Statement of Financial Activities for the year ended 31 December 2020
| Incoming resources Income and endowments from: Membership subscriptions Grants, donations and legacies Charitable activities Ty Clwyd Friends of Ty Clwyd Investments Total Resources expended Expenditure on: Membership subscriptions: Girlguiding UK Divisions Grants and donations Charitable activities Ty Clwyd Friends of Ty Clwyd Total Net income Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ Note 22,321 - 22,321 24,134 3 16 - 16 - 3 - - - 2,280 3 12,732 - 12,732 17,541 3 3,643 - 3,643 2,144 3 207 - 207 438 38,919 - 38,919 46,537 85 - 85 200 2,098 - 2,098 2,271 6 - - - 2,488 4 2,215 - 2,215 7,129 4 16,867 - 16,867 23,138 4 447 - 447 557 21,712 - 21,712 35,783 17,207 - 17,207 10,754 11 - - - - 17,207 - 17,207 10,754 642,517 251 642,768 632,014 11 659,724 251 659,975 642,768 |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ Note 22,321 - 22,321 24,134 3 16 - 16 - 3 - - - 2,280 3 12,732 - 12,732 17,541 3 3,643 - 3,643 2,144 3 207 - 207 438 38,919 - 38,919 46,537 85 - 85 200 2,098 - 2,098 2,271 6 - - - 2,488 4 2,215 - 2,215 7,129 4 16,867 - 16,867 23,138 4 447 - 447 557 21,712 - 21,712 35,783 17,207 - 17,207 10,754 11 - - - - 17,207 - 17,207 10,754 642,517 251 642,768 632,014 11 659,724 251 659,975 642,768 |
|---|---|---|
| 3 3 3 3 3 6 4 4 4 11 11 |
||
| 38,919 - 38,919 46,537 |
||
| 85 - 85 200 2,098 - 2,098 2,271 - - - 2,488 2,215 - 2,215 7,129 16,867 - 16,867 23,138 447 - 447 557 |
||
| 21,712 - 21,712 35,783 |
||
| 17,207 - 17,207 10,754 - - - - |
||
| 17,207 - 17,207 10,754 642,517 251 642,768 632,014 |
||
| 659,724 251 659,975 642,768 |
2
Girlguiding Clwyd Balance Sheet as at 31 December 2020
| Fixed assets Tangible assets Total fixed assets Current assets Stocks Debtors Cash at bank and in hand Total current assets Creditors:amounts falling due within one year Net current assets Total assets less current liabilities Total net assets Funds of the charity Unrestricted and restricted funds Accumulated fund Pioneering and camp equipment fund Events fund Sponsor a girl fund Ty Clwyd Friends of Ty Clwyd Total funds |
Note 7 8 9 10 11 |
2020 £ 494,892 494,892 4,196 183 160,704 165,083 - 165,083 659,975 659,975 130,302 101 8,458 150 507,839 13,125 659,975 |
2019 £ 495,371 |
|---|---|---|---|
| 495,371 4,196 75 143,126 |
|||
| 147,397 | |||
| - | |||
| 147,397 | |||
| 642,768 | |||
| 642,768 | |||
| 113,863 101 8,458 150 510,267 9,929 |
|||
| 642,768 |
Approved on behalf of the trustees of Girlguiding Clwyd
Ms E R Davies, County Commissioner
Date: 21st October 2021
3
Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2020
1 Basis of preparation
1.1 Basis of accounting
These accounts have been prepared on the historic cost convention with items recoginsed at cost or transaction value unless otherwise stated in the relevent note(s) to these accounts
These accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdon and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102
2 Accounting policies
2.1 Income
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources; it is more likely than not that the trustees will receive the resources; and the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants, donations and Grants and donations are only included in the SoFA when the general legacies income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on Gift Aid receivable is included in income when there is a valid declaration donations and gifts from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Volunteer help
The value of any volunteer help received is not included in the accounts but is described in the trustees' annual report.
4
Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2020
Income from interest, This is included in the accounts when receipt is probable and the amount royalties and dividends receivable can be measured reliably.
Settlement of insurance Insurance claims are only included in the SoFA when the general income claims recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
2.2 Expenditure and liabilities
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Grants with performance Where the charity gives a grant with conditions for its payment being a conditions specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Deferred income No material item of deferred income has been included in the accounts.
2.3 Assets
Tangible fixed assets for Ty Clwyd building is not depreciated as it is well maintained and the use by the Charity residual value is not materially different from the carrying amount of the asset.
Fixtures and fittings are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt.
The depreciation rates and methods used are disclosed in note 7.
Stocks Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
5
Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2020
| 3 Analysis of income Unrestricted Funds Analysis £ Grants, donations and legacies: Donations and gifts 16 Gift aid - Total 16 Charitable activities: Sale of challenge badges - Receipts contra payments: Brownie transition - BP weekends - Total - Ty Clwyd: Donations and bequests - Grants 10,000 House fees 2,208 Camp site fees - Full site fees - Shop sales 101 Bank interest - Grazing rent 300 Badge machine - Telephone - Insurance claim - BT refunds - Bank compensation - Wayleave 123 Total 12,732 Friends of Ty Clwyd: 100 Club subscriptions 852 Friends subscriptions - Friends donations 2,550 Gift Aid 152 Friends gathering - Quiz 69 Band concert - Bank interest 20 Total 3,643 Income from Investments: Interest income 207 Total 207 |
Restricted Funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2020 £ 16 - 16 - - - - - 10,000 2,208 - - 101 - 300 - - - - - 123 12,732 852 - 2,550 152 - 69 - 20 3,643 207 207 |
Total 2019 £ - - |
|---|---|---|---|
| - | |||
| - 1,030 1,250 |
|||
| 2,280 | |||
| - - 10,932 1,263 3,792 822 - 300 - - 177 36 100 119 |
|||
| 17,541 | |||
| 730 341 104 - 498 141 293 37 |
|||
| 2,144 | |||
| 438 | |||
| 438 |
Other information:
All income in the prior year was unrestricted
6
Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2020
| 4 Analysis of expenditure Unrestricted Funds Analysis £ Expenditure on charitable activities: PR - Annual Review, reports, awards and expenses 723 Advisers' expenses 73 LQ and Mentor expenses 678 Executive expenses and travel 403 Payments contra receipts: Brownie transition - BP weekends - County camp - Website and e-mail hosting 57 Sundries 40 Moel Fammau room - Subscriptions - Gifts 241 Total 2,215 Ty Clwyd: Grass cutting - Oil 1,142 Gas 53 Electric 2,035 Water 1,188 Waste collection 1,048 Telephone 775 Travel expenses 399 Warden 2,000 Cleaning and laundry 410 Repairs and maintenance 2,400 Replacement and new items 488 Printing, postage and PR 73 Shop purchases (adjusted for stock) - Performing Rights licences - TV licence 155 PO box fees 353 Insurances 3,828 Website 41 Depreciation of fixtures and fittings 479 Total 16,867 Friends of Ty Clwyd: 100 Club prizes 360 Postage 57 Printing - Travel expenses - Friends gathering - Quiz 30 Total 447 |
Restricted Funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2020 £ - 723 73 678 403 - - - 57 40 - - 241 2,215 - 1,142 53 2,035 1,188 1,048 775 399 2,000 410 2,400 488 73 - - 155 353 3,828 41 479 16,867 360 57 - - - 30 447 |
Total 2019 £ - 2,394 546 602 1,360 567 1,052 84 42 2 300 60 120 |
|---|---|---|---|
| 7,129 | |||
| - 2,205 106 2,111 1,502 2,428 602 100 2,000 634 4,220 134 54 1,299 1,146 151 342 3,597 28 479 |
|||
| 23,138 | |||
| 330 23 34 83 57 30 |
|||
| 557 |
7
Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2020
5 Details of certain items of expenditure
| Fees for examination of the accounts Independent examiner's fees Other fees 6 Grants and donations paid Grants made to individuals Training International Grants to institutions Total value and number of grants and donations 7 Tangible fixed assets 7.1 Cost At the beginning of the year Additions Disposals At the end of the year 7.2 Depreciation Depreciation, SL 20% At the beginning of the year Disposals At the end of the year 7.3 Net book value Net book value at the beginning of the year Net book value at the end of the year Depreciation |
Total £ - - - Freehold land & buildings £ 494,892 - - 494,892 - - - - 494,892 494,892 |
Fixtures, fittings & equipment £ 25,390 - - 25,390 Straight line 20% 24,911 479 - 25,390 479 - |
2020 £ - - - |
2019 £ - - |
|
|---|---|---|---|---|---|
| - | |||||
| Number of grants - - - |
|||||
| - | |||||
| Total £ 520,282 - - |
|||||
| 520,282 | |||||
| 24,911 479 - |
|||||
| 25,390 | |||||
| 495,371 | |||||
| 494,892 |
Ty Clwyd building is not depreciated as it is well maintained and the residual value is not materially different from the carrying amount of the asset.
8
Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2020
8 Stocks
| 8 Stocks Ty Clwyd shop: Opening Added in year Expensed in year Total this year Total previous year 9 Debtors Subscriptions Total 10 Cash at bank and in hand: Cash at bank and on hand Total |
Stock for resale £ 4,196 - - 4,196 4,196 2020 £ 183 183 2020 £ 160,704 160,704 |
2019 £ 75 |
|---|---|---|
| 75 | ||
| 2019 £ 143,126 |
||
| 143,126 |
11 Charity funds
11.1 Details of material funds held and movements during the CURRENT reporting period
Key: R - restricted income funds, U - unrestricted funds and D - designated funds
| Fund names Type Accumulated fund U Pioneering and camp equipment fund R Events fund D Sponsor a girl fund R Ty Clwyd D Friends of Ty Clwyd D Total funds |
Fund Fund balances balances brought carried forward Income Expenditure Transfers forward |
|---|---|
| £ £ £ £ £ 113,863 22,544 -4,398 -1,707 130,302 101 101 8,458 8,458 150 150 510,267 12,732 -16,867 1,707 507,839 9,929 3,643 -447 13,125 |
|
| 642,768 38,919 -21,712 - 659,975 |
11.2 Transfers between funds during the CURRENT reporting period
Reason for transfer
Reason for transfer £ Subscriptions from accumulated fund to Ty Clwyd fund 1,849
9
Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2020
11.3 Details of material funds held and movements during the PREVIOUS reporting period
| Fund names Type Accumulated fund U Pioneering and camp equipment fund R Events fund D Sponsor a girl fund R Jo Harris Collection - Corwen Guides D Ty Clwyd D Friends of Ty Clwyd D Total funds |
Fund Fund balances balances brought carried forward Income Expenditure Transfers forward |
|---|---|
| £ £ £ £ £ 101,381 26,852 -12,088 -2,282 113,863 101 101 7,881 577 8,458 150 150 144 -144 - 514,015 17,541 -23,138 1,849 510,267 8,342 2,144 -557 9,929 |
|
| 632,014 46,537 -35,783 - 642,768 |
11.4 Transfers between funds during the PREVIOUS reporting period
Reason for transfer
Reason for transfer £ Surplus on events from accumulated fund to events fund 577 Subscriptions from accumulated fund to Ty Clwyd fund 1,849 Balance on Jo Harris Collection fund to accumulated fund at end of designation 144
11.5 Restricted funds
Pioneering and camp equipment fund Sponsor a girl fund
Description and purpose
For pioneering and camp equipment to be used by members of the charity For the charity's girls for Girlguiding uniform or resources (to £25 per girl)
11.6 Unrestricted funds
Accumulated fund
Description and purpose
For general expenditure in all areas relating to the charity for the benefit of its members
11.7 Designated funds
Description and purpose
Events fund Net surplus from the charity's events to cover deficits on the charity's events Jo Harris Collection - Corwen Guides For the opening of a Guide unit in Corwen (before 31st October 2018) Ty Clwyd For any expenditure relating to Ty Clwyd Friends of Ty Clwyd For capital and enhancement expendiure relating to Ty Clwyd
12 Transactions with trustees and related parties
12.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity
12.2 Trustees' expenses
| Trustees' expenses | ||
|---|---|---|
| Type of expenses reimbursed Executive expenses and travel Advisers expenses Total The number of trustees reimbursed for expenses or who had expenses paid by the charity |
2020 £ 403 73 476 11 |
2019 £ 1,360 546 |
| 1,906 | ||
| 14 |
10