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2023-12-31-accounts

Trustees’ Annual Report for the period

From 1[st] January 2023 To 31[st] December 2023

Charity name: Clwyd County Guides operating as Girlguiding Clwyd

Charity registration number: 1029693

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 Working with and providing activities and
education for girls and women.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 Girls have gained Bronze, Silver and Gold
Awards
Ladies have achieved leadership
qualifications
Camps and activities have been held in the
County and by individual Units
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 The Trustees have had regard to the
guidance issued by the Charity
Commission and make sure updated
guidance is read

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 Girls have gained Bronze, Silver and Gold
Awards
Ladies have achieved leadership
qualifications
Camps and activities have been held in the
County and by individual Units. More girls
have been given opportunities to attend
events and camps and enjoy the outdoors.
Girls have been able to attend County day
events to meet other girls in the County
and gain skills and badges.

Additional information (optional) You may choose to include further statements where relevant about:
Achievements against
objectives set		 Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 Cash at bank and in hand was £177,969.
Total assets of £675,304
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 A detailed reserves policy is held and
reviewed annually. Held to maintain Ty
Clwyd (our residential centre), support
Leaders with training, provide
administrationand events,maintain IT.
Amount of reserves held Para 1.22 £177,969
Reasons for holding zero
reserves		 Para 1.22 N/A
Details of fund materially in
deficit		 Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 N/A

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Royal Charter
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 Unincorporated association
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Trustees are members of the executive
committee and represent a role or a
Division in the County. They are chosen
based on nominations (and elected if more
than one nomination). Division
representatives are nominated and elected
by their Division and Role holders by the
County Commissioner (Chair)

Additional information (optional)

You may choose to include further statements where relevant about:
Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51
Other

Reference and Administrative details

Charityname Clwyd County Guides
Other name the charity uses Girlguiding Clwyd
Registered charitynumber 1029693
Charity’s principal address Ty Clwyd
Glan Elwy, Llanfairtalhaiarn, Abergele LL22 8S

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee(if any)
Rachel Pigott
Zoe Fox
Paula McPeake
Alison Williams
Ann Jones
Isabel Blore
Lynn Denney
Jennifer Maxwell
Brenda Lewis
Joanna Rachel
Ritchie		 Appointed 13/01/2023
Jacqueline Duffield
Christina Hunt Appointed 12/07/2023
Heather Quayle
Ellen Ruth Davies
Megan Jones

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Megan Jones Full name(s) Megan Andrea Jones Position (eg Secretary, Treasurer Chair, etc) Date 02/10/2024

Registered Charity No. 1029693

Girlguiding Clwyd

Accounts

31 December 2023

Independent Examiner’s Report

Report to the trustees of GirlGuiding Clwyd, charity number 1029693, on the accounts for the year ended 31st December 2023 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 2023.

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,:

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: 28th April 2024

1

Girlguiding Clwyd Statement of Financial Activities for the year ended 31 December 2023

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
2023
2022
£
£
£
£
Note
13,447
-
13,447
12,292
3
16
-
16
-
3
2,019
-
2,019
-
3
20,856
9,999
30,855
10,792
3
1,361
-
1,361
924
3
3,005
-
3,005
772
40,704
9,999
50,703
24,780
159
-
159
138
1,534
-
1,534
1,402
6
50
-
50
1,295
4
5,052
-
5,052
6,730
4
26,842
9,999
36,841
15,672
4
491
-
491
354
34,128
9,999
44,127
25,591
6,576
-
6,576
-811
12
75
-75
-
-
6,651
-75
6,576
-811
668,036
692
668,728
669,539
12
674,687
617
675,304
668,728		 Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
Note
13,447
-
13,447
12,292
3
16
-
16
-
3
2,019
-
2,019
-
3
20,856
9,999
30,855
10,792
3
1,361
-
1,361
924
3
3,005
-
3,005
772
40,704
9,999
50,703
24,780
159
-
159
138
1,534
-
1,534
1,402
6
50
-
50
1,295
4
5,052
-
5,052
6,730
4
26,842
9,999
36,841
15,672
4
491
-
491
354
34,128
9,999
44,127
25,591
6,576
-
6,576
-811
12
75
-75
-
-
6,651
-75
6,576
-811
668,036
692
668,728
669,539
12
674,687
617
675,304
668,728
3
3
3
3
3
6
4
4
4
12
12
40,704
9,999
50,703
24,780
159
-
159
138
1,534
-
1,534
1,402
50
-
50
1,295
5,052
-
5,052
6,730
26,842
9,999
36,841
15,672
491
-
491
354
34,128
9,999
44,127
25,591
6,576
-
6,576
-811
75
-75
-
-
6,651
-75
6,576
-811
668,036
692
668,728
669,539
674,687
617
675,304
668,728

2

Girlguiding Clwyd Balance Sheet as at 31 December 2023

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
Llio Evans fund
Ty Clwyd
Friends of Ty Clwyd
Total funds		 Note
7
8
9
10
11
12		 2023
£
494,892
494,892
2,588
-
177,969
180,557
145
180,412
675,304
675,304
148,590
101
8,458
125
391
502,915
14,724
675,304		 2022
£
494,892
494,892
3,610
267
169,959
173,836
-
173,836
668,728
668,728
140,724
101
8,458
150
441
504,000
14,854
668,728

Approved on behalf of the trustees of Girlguiding Clwyd

Ms E R Davies, County Commissioner

Date: 21st March 2024

3

Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2023

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 2023

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 2023

3 Analysis of income
Unrestricted
Funds
Analysis
£
Grants, donations and legacies:
Donations and gifts
16
Gift aid
-
Total
16
Charitable activities:
Sale of badges
89
Girlguiding UK funding
1,930
Total
2,019
Ty Clwyd:
Donations and bequests
119
Grants
-
House fees
14,848
Camp site fees
2,382
Full site fees
1,750
Challenge badges
563
Shop sales
771
Bank interest
3
Grazing rent
300
Badge machine
-
Telephone
-
Wayleave
120
Total
20,856
Friends of Ty Clwyd:
100 Club subscriptions
820
Friends subscriptions
-
Donations
-
Gift Aid
-
Friends gathering
-
Quiz
-
Bank interest
541
Total
1,361
Income from Investments:
Interest income
3,005
Total
3,005		 Restricted
Funds
£
-
-
-
-
-
-
-
9,999
-
-
-
-
-
-
-
-
-
-
9,999
-
-
-
-
-
-
-
-
-
-		 Total
2023
£
16
-
16
89
1,930
2,019
119
9,999
14,848
2,382
1,750
563
771
3
300
-
-
120
30,855
820
-
-
-
-
-
541
1,361
3,005
3,005		 Total
2022
£
-
-
-
-
-
-
503
1,000
6,231
1,501
290
-
846
1
300
-
-
120
10,792
780
-
-
25
-
-
119
924
772
772

Other information:

All income in the prior year was unrestricted

6

Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2023

4 Analysis of expenditure
Unrestricted
Funds
Analysis
£
Expenditure on charitable activities:
Annual Review, reports, awards and expenses
2,698
Advisers' expenses
322
Going away with expenses
55
LQ and Mentor expenses
502
Executive expenses and travel
861
PR
151
Website and e-mail hosting
93
Sundries
134
Moel Fammau room
-
Subscriptions
-
Bank charges
60
Badges
126
Gifts
50
Total
5,052
Ty Clwyd:
Grass cutting
-
Oil
2,331
Gas
74
Electric
4,400
Water
337
Waste collection
2,280
Telephone
650
Travel expenses
511
Warden
2,000
Cleaning and laundry
256
Repairs and maintenance
8,233
Replacement and new items
-
Printing, postage and PR
-
Shop purchases (adjusted for stock)
1,145
Performing Rights licences
155
Insurances
4,083
Gifts
-
Website
93
Bank charges
84
Challenge badges
210
Depreciation of fixtures and fittings
-
Total
26,842
Friends of Ty Clwyd:
100 Club prizes
330
Postage
80
Bank charges
81
Travel expenses
-
Friends gathering
-
Quiz
-
Total
491		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,999
-
-
-
-
-
-
-
-
-
-
9,999
-
-
-
-
-
-
-		 Total
2023
£
2,698
322
55
502
861
151
93
134
-
-
60
126
50
5,052
-
2,331
74
4,400
337
2,280
650
511
2,000
256
18,232
-
-
1,145
155
4,083
-
93
84
210
-
36,841
330
80
81
-
-
-
491		 Total
2022
£
1,695
3
47
330
951
464
2,551
219
360
-
70
-
40
6,730
-
2,712
-
2,130
159
1,711
644
28
1,500
427
831
-
-
574
651
3,899
-
42
76
288
-
15,672
270
-
84
-
-
-
354

7

Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2023

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		 -
50		 Total
£
50
-
50
Freehold
land &
buildings
£
494,892
-
-
494,892
-
-
-
-
494,892
494,892		 Fixtures,
fittings &
equipment
£
25,390
-
-
25,390
Straight
line
20%
25,390
-
-
25,390
-
-		 2023
£
-
-
-		 2022
£
-
-
-
Number
of grants
-
1
-
1
Total
£
520,282
-
-
520,282
25,390
-
-
25,390
494,892
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 2023

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
11 Creditors
Subscriptions
Total		 Stock
for resale
£
3,610
122
-1,144
2,588
3,610
2023
£
-
-
2023
£
177,969
177,969
2023
£
145
145		 2022
£
267
267
2022
£
169,959
169,959
2022
£
-
-

12 Charity funds

12.1 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 Fund
balances balances
brought carried
Fund names Type forward Income Expenditure Transfers forward
£ £ £ £ £
Accumulated fund U 140,724 18,487 -6,795 -3,826 148,590
Pioneering and camp equipment fund R 101 101
Events fund D 8,458 8,458
Sponsor a girl fund R 150 -25 125
Llio Evans fund R 441 -50 391
Ty Clwyd D 504,000 30,855 -36,841 4,901 502,915
Friends of Ty Clwyd D 14,854 1,361 -491 -1,000 14,724
Total funds 668,728 50,703 -44,127 - 675,304
Transfers between funds during the CURRENT reporting period
Reason for transfer £
Subscriptions from accumulated fund to Ty Clwyd fund 1,249
Transfer from accumulated fund to Ty Clwyd fund for oil tank fence 2,352
Transfer from Llio Evans fund to accumulated fund for international 50
Transfer from Sponsor a Girl fund to accumulated fund for uniform 25
Transfer from Friends of Ty Clwyd fund to Ty Clwyd fund 1,000

12.2 Transfers between funds during the CURRENT reporting period

9

Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2023

12.3 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
Llio Evans fund
R
Ty Clwyd
D
Friends of Ty Clwyd
D
Total funds		 Fund
Fund
balances
balances
brought
carried
forward
Income
Expenditure
Transfers
forward
£
£
£
£
£
138,366
13,064
-9,565
-1,141
140,724
101
101
8,458
8,458
150
150
441
441
507,739
10,792
-15,672
1,141
504,000
14,284
924
-354
14,854
669,539
24,780
-25,591
-
668,728

12.4 Transfers between funds during the PREVIOUS reporting period

Reason for transfer £ Subscriptions from accumulated fund to Ty Clwyd fund 1,141

12.5 Restricted funds Description and purpose Pioneering and camp equipment fund For pioneering and camp equipment to be used by members of the charity Sponsor a girl fund For the charity's girls for Girlguiding uniform or resources (to £25 per girl) Llio Evans fund For Girlguiding international or sililar activities for Llio Evans until 31st December 2025, then for international for members of the charity

12.6 Unrestricted funds Description and purpose Accumulated fund For general expenditure in all areas relating to the charity for the benefit of its members

12.7 Designated funds Description and purpose Events fund Net surplus from the charity's events to cover deficits on the charity's events Ty Clwyd For any expenditure relating to Ty Clwyd Friends of Ty Clwyd For capital and enhancement expendiure relating to Ty Clwyd

13 Transactions with trustees and related parties

13.1 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

13.2 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		 2023
£
861
377
1,238
15		 2022
£
951
50
1,001
13

10

Registered Charity No. 1029693

Girlguiding Clwyd

Accounts

31 December 2023

Independent Examiner’s Report

Report to the trustees of GirlGuiding Clwyd, charity number 1029693, on the accounts for the year ended 31st December 2023 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 2023.

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,:

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: 28th April 2024

1

Girlguiding Clwyd Statement of Financial Activities for the year ended 31 December 2023

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
2023
2022
£
£
£
£
Note
13,447
-
13,447
12,292
3
16
-
16
-
3
2,019
-
2,019
-
3
20,856
9,999
30,855
10,792
3
1,361
-
1,361
924
3
3,005
-
3,005
772
40,704
9,999
50,703
24,780
159
-
159
138
1,534
-
1,534
1,402
6
50
-
50
1,295
4
5,052
-
5,052
6,730
4
26,842
9,999
36,841
15,672
4
491
-
491
354
34,128
9,999
44,127
25,591
6,576
-
6,576
-811
12
75
-75
-
-
6,651
-75
6,576
-811
668,036
692
668,728
669,539
12
674,687
617
675,304
668,728		 Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
Note
13,447
-
13,447
12,292
3
16
-
16
-
3
2,019
-
2,019
-
3
20,856
9,999
30,855
10,792
3
1,361
-
1,361
924
3
3,005
-
3,005
772
40,704
9,999
50,703
24,780
159
-
159
138
1,534
-
1,534
1,402
6
50
-
50
1,295
4
5,052
-
5,052
6,730
4
26,842
9,999
36,841
15,672
4
491
-
491
354
34,128
9,999
44,127
25,591
6,576
-
6,576
-811
12
75
-75
-
-
6,651
-75
6,576
-811
668,036
692
668,728
669,539
12
674,687
617
675,304
668,728
3
3
3
3
3
6
4
4
4
12
12
40,704
9,999
50,703
24,780
159
-
159
138
1,534
-
1,534
1,402
50
-
50
1,295
5,052
-
5,052
6,730
26,842
9,999
36,841
15,672
491
-
491
354
34,128
9,999
44,127
25,591
6,576
-
6,576
-811
75
-75
-
-
6,651
-75
6,576
-811
668,036
692
668,728
669,539
674,687
617
675,304
668,728

2

Girlguiding Clwyd Balance Sheet as at 31 December 2023

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
Llio Evans fund
Ty Clwyd
Friends of Ty Clwyd
Total funds		 Note
7
8
9
10
11
12		 2023
£
494,892
494,892
2,588
-
177,969
180,557
145
180,412
675,304
675,304
148,590
101
8,458
125
391
502,915
14,724
675,304		 2022
£
494,892
494,892
3,610
267
169,959
173,836
-
173,836
668,728
668,728
140,724
101
8,458
150
441
504,000
14,854
668,728

Approved on behalf of the trustees of Girlguiding Clwyd

Ms E R Davies, County Commissioner

Date: 21st March 2024

3

Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2023

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 2023

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 2023

3 Analysis of income
Unrestricted
Funds
Analysis
£
Grants, donations and legacies:
Donations and gifts
16
Gift aid
-
Total
16
Charitable activities:
Sale of badges
89
Girlguiding UK funding
1,930
Total
2,019
Ty Clwyd:
Donations and bequests
119
Grants
-
House fees
14,848
Camp site fees
2,382
Full site fees
1,750
Challenge badges
563
Shop sales
771
Bank interest
3
Grazing rent
300
Badge machine
-
Telephone
-
Wayleave
120
Total
20,856
Friends of Ty Clwyd:
100 Club subscriptions
820
Friends subscriptions
-
Donations
-
Gift Aid
-
Friends gathering
-
Quiz
-
Bank interest
541
Total
1,361
Income from Investments:
Interest income
3,005
Total
3,005		 Restricted
Funds
£
-
-
-
-
-
-
-
9,999
-
-
-
-
-
-
-
-
-
-
9,999
-
-
-
-
-
-
-
-
-
-		 Total
2023
£
16
-
16
89
1,930
2,019
119
9,999
14,848
2,382
1,750
563
771
3
300
-
-
120
30,855
820
-
-
-
-
-
541
1,361
3,005
3,005		 Total
2022
£
-
-
-
-
-
-
503
1,000
6,231
1,501
290
-
846
1
300
-
-
120
10,792
780
-
-
25
-
-
119
924
772
772

Other information:

All income in the prior year was unrestricted

6

Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2023

4 Analysis of expenditure
Unrestricted
Funds
Analysis
£
Expenditure on charitable activities:
Annual Review, reports, awards and expenses
2,698
Advisers' expenses
322
Going away with expenses
55
LQ and Mentor expenses
502
Executive expenses and travel
861
PR
151
Website and e-mail hosting
93
Sundries
134
Moel Fammau room
-
Subscriptions
-
Bank charges
60
Badges
126
Gifts
50
Total
5,052
Ty Clwyd:
Grass cutting
-
Oil
2,331
Gas
74
Electric
4,400
Water
337
Waste collection
2,280
Telephone
650
Travel expenses
511
Warden
2,000
Cleaning and laundry
256
Repairs and maintenance
8,233
Replacement and new items
-
Printing, postage and PR
-
Shop purchases (adjusted for stock)
1,145
Performing Rights licences
155
Insurances
4,083
Gifts
-
Website
93
Bank charges
84
Challenge badges
210
Depreciation of fixtures and fittings
-
Total
26,842
Friends of Ty Clwyd:
100 Club prizes
330
Postage
80
Bank charges
81
Travel expenses
-
Friends gathering
-
Quiz
-
Total
491		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,999
-
-
-
-
-
-
-
-
-
-
9,999
-
-
-
-
-
-
-		 Total
2023
£
2,698
322
55
502
861
151
93
134
-
-
60
126
50
5,052
-
2,331
74
4,400
337
2,280
650
511
2,000
256
18,232
-
-
1,145
155
4,083
-
93
84
210
-
36,841
330
80
81
-
-
-
491		 Total
2022
£
1,695
3
47
330
951
464
2,551
219
360
-
70
-
40
6,730
-
2,712
-
2,130
159
1,711
644
28
1,500
427
831
-
-
574
651
3,899
-
42
76
288
-
15,672
270
-
84
-
-
-
354

7

Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2023

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		 -
50		 Total
£
50
-
50
Freehold
land &
buildings
£
494,892
-
-
494,892
-
-
-
-
494,892
494,892		 Fixtures,
fittings &
equipment
£
25,390
-
-
25,390
Straight
line
20%
25,390
-
-
25,390
-
-		 2023
£
-
-
-		 2022
£
-
-
-
Number
of grants
-
1
-
1
Total
£
520,282
-
-
520,282
25,390
-
-
25,390
494,892
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 2023

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
11 Creditors
Subscriptions
Total		 Stock
for resale
£
3,610
122
-1,144
2,588
3,610
2023
£
-
-
2023
£
177,969
177,969
2023
£
145
145		 2022
£
267
267
2022
£
169,959
169,959
2022
£
-
-

12 Charity funds

12.1 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 Fund
balances balances
brought carried
Fund names Type forward Income Expenditure Transfers forward
£ £ £ £ £
Accumulated fund U 140,724 18,487 -6,795 -3,826 148,590
Pioneering and camp equipment fund R 101 101
Events fund D 8,458 8,458
Sponsor a girl fund R 150 -25 125
Llio Evans fund R 441 -50 391
Ty Clwyd D 504,000 30,855 -36,841 4,901 502,915
Friends of Ty Clwyd D 14,854 1,361 -491 -1,000 14,724
Total funds 668,728 50,703 -44,127 - 675,304
Transfers between funds during the CURRENT reporting period
Reason for transfer £
Subscriptions from accumulated fund to Ty Clwyd fund 1,249
Transfer from accumulated fund to Ty Clwyd fund for oil tank fence 2,352
Transfer from Llio Evans fund to accumulated fund for international 50
Transfer from Sponsor a Girl fund to accumulated fund for uniform 25
Transfer from Friends of Ty Clwyd fund to Ty Clwyd fund 1,000

12.2 Transfers between funds during the CURRENT reporting period

9

Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2023

12.3 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
Llio Evans fund
R
Ty Clwyd
D
Friends of Ty Clwyd
D
Total funds		 Fund
Fund
balances
balances
brought
carried
forward
Income
Expenditure
Transfers
forward
£
£
£
£
£
138,366
13,064
-9,565
-1,141
140,724
101
101
8,458
8,458
150
150
441
441
507,739
10,792
-15,672
1,141
504,000
14,284
924
-354
14,854
669,539
24,780
-25,591
-
668,728

12.4 Transfers between funds during the PREVIOUS reporting period

Reason for transfer £ Subscriptions from accumulated fund to Ty Clwyd fund 1,141

12.5 Restricted funds Description and purpose Pioneering and camp equipment fund For pioneering and camp equipment to be used by members of the charity Sponsor a girl fund For the charity's girls for Girlguiding uniform or resources (to £25 per girl) Llio Evans fund For Girlguiding international or sililar activities for Llio Evans until 31st December 2025, then for international for members of the charity

12.6 Unrestricted funds Description and purpose Accumulated fund For general expenditure in all areas relating to the charity for the benefit of its members

12.7 Designated funds Description and purpose Events fund Net surplus from the charity's events to cover deficits on the charity's events Ty Clwyd For any expenditure relating to Ty Clwyd Friends of Ty Clwyd For capital and enhancement expendiure relating to Ty Clwyd

13 Transactions with trustees and related parties

13.1 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

13.2 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		 2023
£
861
377
1,238
15		 2022
£
951
50
1,001
13

10