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