## **Trustees’ Annual Report for the period** ## **From 1[st] January 2024 To 31[st] December 2024** **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 1.14|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 £190,880.
Total assets of £686,344| |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|£190,880| |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||To 22/09/2024|| ||Alison Williams|||| ||Ann Jones|||| ||Isabel Blore||To 23/09/2024|| ||Lynn Denney||To 26/04/2024|| ||Jennifer Maxwell||To 26/04/2024|| ||Brenda Lewis||To 22/01/2024|| ||Joanna Rachel
Ritchie||Appointed 13/01/2023|| ||Jacqueline Duffield|||| ||Christina Hunt||Appointed 12/07/2023|| ||Heather Quayle|||| ||Ellen Ruth Davies||To 26/04/2024|| ||Megan Jones|||| ||Danielle Evans||Appointed 22/09/2024|| ||Aletia Rogers||Appointed 23/09/2024|| ||Elizabeth Taylor||Appointed 26/04/2024|| ||Jennifer Lloyd||Appointed 04/05/2024|| ||Alice Lovegrove-
Jones||Appointed 04/05/2024|| 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** 18/10/2025 Registered Charity No. 1029693 Girlguiding Clwyd Accounts 31 December 2024 ## **Independent Examiner’s Report** Report to the trustees of GirlGuiding Clwyd, charity number 1029693, on the accounts for the year ended 31st December 2024 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 2024. ## **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: 15 October 2025 1 ## **Girlguiding Clwyd Statement of Financial Activities for the year ended 31 December 2024** |**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**
**2024**
**2023**
£
£
£
£
**Note**
13,818
-
13,818
13,447
**3**
20
-
20
16
**3**
85
-
85
2,019
**3**
22,439
-
22,439
30,855
**3**
5,403
-
5,403
1,361
**3**
3,744
-
3,744
3,005
45,509
-
45,509
50,703
168
-
168
159
1,577
-
1,577
1,534
**6**
700
-
700
50
**4**
2,650
-
2,650
5,052
**4**
28,724
-
28,724
36,841
**4**
650
-
650
491
34,469
-
34,469
44,127
11,040
-
11,040
6,576
**12**
-
-
-
-
11,040
-
11,040
6,576
674,687
617
675,304
668,728
**12**
685,727
617
686,344
675,304|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2024**
**2023**
£
£
£
£
**Note**
13,818
-
13,818
13,447
**3**
20
-
20
16
**3**
85
-
85
2,019
**3**
22,439
-
22,439
30,855
**3**
5,403
-
5,403
1,361
**3**
3,744
-
3,744
3,005
45,509
-
45,509
50,703
168
-
168
159
1,577
-
1,577
1,534
**6**
700
-
700
50
**4**
2,650
-
2,650
5,052
**4**
28,724
-
28,724
36,841
**4**
650
-
650
491
34,469
-
34,469
44,127
11,040
-
11,040
6,576
**12**
-
-
-
-
11,040
-
11,040
6,576
674,687
617
675,304
668,728
**12**
685,727
617
686,344
675,304| |---|---|---| ||**3**
**3**
**3**
**3**
**3**
**6**
**4**
**4**
**4**
**12**
**12**|| |||45,509
-
45,509
50,703| |||168
-
168
159
1,577
-
1,577
1,534
700
-
700
50
2,650
-
2,650
5,052
28,724
-
28,724
36,841
650
-
650
491| |||34,469
-
34,469
44,127| |||11,040
-
11,040
6,576
-
-
-
-| |||11,040
-
11,040
6,576
674,687
617
675,304
668,728| |||685,727
617
686,344
675,304| 2 **Girlguiding Clwyd Balance Sheet as at 31 December 2024** |**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**|**2024**
**£**
494,892
494,892
1,787
-
190,880
192,667
1,215
191,452
686,344
686,344
156,343
101
8,458
125
391
501,949
18,977
686,344|**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| Approved on behalf of the trustees of Girlguiding Clwyd Mrs J Duffield, County Commissioner Date: 15 October 2025 3 **Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2024** ## **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 2024** **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 2024** |**3 Analysis of income**
**Unrestricted**
**Funds**
**Analysis**
**£**
**Grants, donations and legacies:**
Donations and gifts
20
Gift aid
-
**Total**
20
**Charitable activities:**
Sale of badges
55
Girlguiding UK funding
-
Receipts contra payments:
Young Leader events
30
**Total**
85
**Ty Clwyd:**
Donations and bequests
1,837
Grants
-
House fees
10,225
Camp site fees
3,450
Full site fees
5,660
Challenge badges
-
Shop sales
842
Bank interest
4
Grazing rent
300
Badge machine
-
Wayleave
121
**Total**
22,439
**Friends of Ty Clwyd:**
100 Club subscriptions
1,000
Friends subscriptions
915
Donations
1,690
Gift Aid
-
Friends gathering
1,138
Quiz
-
Bank interest
660
**Total**
5,403
**Income from Investments:**
Interest income
3,744
**Total**
3,744|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
20
-
20
55
-
30
85
1,837
-
10,225
3,450
5,660
-
842
4
300
-
121
22,439
1,000
915
1,690
-
1,138
-
660
5,403
3,744
3,744|**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| ## **Other information:** All income in the prior year was unrestricted, except for a grant of £9,999 6 **Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2024** |**4 Analysis of expenditure**
**Unrestricted**
**Funds**
**Analysis**
**£**
**Expenditure on charitable activities:**
Annual Review, reports, awards and expenses
428
Advisers' expenses
57
Going away with expenses
12
LQ and Mentor expenses
320
Executive expenses and travel
790
PR
381
Website and e-mail hosting
244
Sundries
148
Subscriptions
-
Bank charges
60
Badges
130
Gifts
80
**Total**
2,650
**Ty Clwyd:**
Grass cutting
-
Oil
2,852
Gas
149
Electric
4,021
Water
1,046
Waste collection
883
Telephone and broadband
560
Travel expenses
241
Warden
1,000
Cleaning and laundry
300
Repairs and maintenance
12,134
Replacement and new items
-
Printing, postage and PR
-
Shop purchases (adjusted for stock)
1,205
Skillsbuilder day
287
Performing Rights licences
85
Insurances
3,720
Gifts
59
Website
110
Bank charges
72
Challenge badges
-
Depreciation of fixtures and fittings
-
**Total**
28,724
**Friends of Ty Clwyd:**
100 Club prizes
390
Postage
42
Bank charges
81
Travel expenses
-
Friends gathering
137
Quiz
-
**Total**
650|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
428
57
12
320
790
381
244
148
-
60
130
80
2,650
-
2,852
149
4,021
1,046
883
560
241
1,000
300
12,134
-
-
1,205
287
85
3,720
59
110
72
-
-
28,724
390
42
81
-
137
-
650|**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| 7 **Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2024** ## **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|-
700|**Total**
**£**
700
-
700
**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
-
-|**2024**
**£**
-
-
-|**2023**
**£**
-
-| |---|---|---|---|---|---| ||||||-| ||||||**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 2024** ## **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**
**£**
2,588
404
-1,205
1,787
2,588
**2024**
**£**
-
-
**2024**
**£**
190,880
190,880
**2024**
**£**
1,215
1,215|**2023**
**£**
-| |---|---|---| |||-| |||**2023**
**£**
177,969| |||177,969| |||**2023**
**£**
145| |||145| ## **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**|148,590|17,667|-5,095|-4,819|156,343| |Pioneering and camp equipment fund|**R**|101||||101| |Events fund|**D**|8,458||||8,458| |Sponsor a girl fund|**R**|125||||125| |Llio Evans fund|**R**|391||||391| |Ty Clwyd|**D**|502,915|22,439|-28,724|5,319|501,949| |Friends of Ty Clwyd|**D**|14,724|5,403|-650|-500|18,977| |**Total funds**||675,304|45,509|-34,469|-|686,344| |**Transfers between funds during the CURRENT reporting period**||||||| |**Reason for transfer**||||||**£**| |Subscriptions from accumulated fund to Ty Clwyd fund||||||1,283| |Transfer from accumulated fund to Ty|Clwyd fund for sewage pump repair|||||3,536| |Transfer from Llio Evans fund to accumulated fund for international||||||-| |Transfer from Sponsor a Girl fund to accumulated fund for uniform||||||-| |Transfer from Friends of Ty Clwyd fund to Ty Clwyd fund||||||500| ## **12.2 Transfers between funds during the CURRENT reporting period** 9 **Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2024** ## **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**| |---|---| ||**£**
**£**
**£**
**£**
**£**
140,724
18,487
-6,795
-3,826
148,590
101
101
8,458
8,458
150
-25
125
441
-50
391
504,000
30,855
-36,841
4,901
502,915
14,854
1,361
-491
-1,000
14,724| ||668,728
50,703
-44,127
-
675,304| ## **12.4 Transfers between funds during the PREVIOUS 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| **12.5 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 similar 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**|**2024**
**£**
861
377
1,238
15|**2023**
**£**
861
377| |---|---|---| |||1,238| |||15| 10 Registered Charity No. 1029693 Girlguiding Clwyd Accounts 31 December 2024 ## **Independent Examiner’s Report** Report to the trustees of GirlGuiding Clwyd, charity number 1029693, on the accounts for the year ended 31st December 2024 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 2024. ## **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: 15 October 2025 1 ## **Girlguiding Clwyd Statement of Financial Activities for the year ended 31 December 2024** |**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**
**2024**
**2023**
£
£
£
£
**Note**
13,818
-
13,818
13,447
**3**
20
-
20
16
**3**
85
-
85
2,019
**3**
22,439
-
22,439
30,855
**3**
5,403
-
5,403
1,361
**3**
3,744
-
3,744
3,005
45,509
-
45,509
50,703
168
-
168
159
1,577
-
1,577
1,534
**6**
700
-
700
50
**4**
2,650
-
2,650
5,052
**4**
28,724
-
28,724
36,841
**4**
650
-
650
491
34,469
-
34,469
44,127
11,040
-
11,040
6,576
**12**
-
-
-
-
11,040
-
11,040
6,576
674,687
617
675,304
668,728
**12**
685,727
617
686,344
675,304|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2024**
**2023**
£
£
£
£
**Note**
13,818
-
13,818
13,447
**3**
20
-
20
16
**3**
85
-
85
2,019
**3**
22,439
-
22,439
30,855
**3**
5,403
-
5,403
1,361
**3**
3,744
-
3,744
3,005
45,509
-
45,509
50,703
168
-
168
159
1,577
-
1,577
1,534
**6**
700
-
700
50
**4**
2,650
-
2,650
5,052
**4**
28,724
-
28,724
36,841
**4**
650
-
650
491
34,469
-
34,469
44,127
11,040
-
11,040
6,576
**12**
-
-
-
-
11,040
-
11,040
6,576
674,687
617
675,304
668,728
**12**
685,727
617
686,344
675,304| |---|---|---| ||**3**
**3**
**3**
**3**
**3**
**6**
**4**
**4**
**4**
**12**
**12**|| |||45,509
-
45,509
50,703| |||168
-
168
159
1,577
-
1,577
1,534
700
-
700
50
2,650
-
2,650
5,052
28,724
-
28,724
36,841
650
-
650
491| |||34,469
-
34,469
44,127| |||11,040
-
11,040
6,576
-
-
-
-| |||11,040
-
11,040
6,576
674,687
617
675,304
668,728| |||685,727
617
686,344
675,304| 2 **Girlguiding Clwyd Balance Sheet as at 31 December 2024** |**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**|**2024**
**£**
494,892
494,892
1,787
-
190,880
192,667
1,215
191,452
686,344
686,344
156,343
101
8,458
125
391
501,949
18,977
686,344|**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| Approved on behalf of the trustees of Girlguiding Clwyd Mrs J Duffield, County Commissioner Date: 15 October 2025 3 **Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2024** ## **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 2024** **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 2024** |**3 Analysis of income**
**Unrestricted**
**Funds**
**Analysis**
**£**
**Grants, donations and legacies:**
Donations and gifts
20
Gift aid
-
**Total**
20
**Charitable activities:**
Sale of badges
55
Girlguiding UK funding
-
Receipts contra payments:
Young Leader events
30
**Total**
85
**Ty Clwyd:**
Donations and bequests
1,837
Grants
-
House fees
10,225
Camp site fees
3,450
Full site fees
5,660
Challenge badges
-
Shop sales
842
Bank interest
4
Grazing rent
300
Badge machine
-
Wayleave
121
**Total**
22,439
**Friends of Ty Clwyd:**
100 Club subscriptions
1,000
Friends subscriptions
915
Donations
1,690
Gift Aid
-
Friends gathering
1,138
Quiz
-
Bank interest
660
**Total**
5,403
**Income from Investments:**
Interest income
3,744
**Total**
3,744|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
20
-
20
55
-
30
85
1,837
-
10,225
3,450
5,660
-
842
4
300
-
121
22,439
1,000
915
1,690
-
1,138
-
660
5,403
3,744
3,744|**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| ## **Other information:** All income in the prior year was unrestricted, except for a grant of £9,999 6 **Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2024** |**4 Analysis of expenditure**
**Unrestricted**
**Funds**
**Analysis**
**£**
**Expenditure on charitable activities:**
Annual Review, reports, awards and expenses
428
Advisers' expenses
57
Going away with expenses
12
LQ and Mentor expenses
320
Executive expenses and travel
790
PR
381
Website and e-mail hosting
244
Sundries
148
Subscriptions
-
Bank charges
60
Badges
130
Gifts
80
**Total**
2,650
**Ty Clwyd:**
Grass cutting
-
Oil
2,852
Gas
149
Electric
4,021
Water
1,046
Waste collection
883
Telephone and broadband
560
Travel expenses
241
Warden
1,000
Cleaning and laundry
300
Repairs and maintenance
12,134
Replacement and new items
-
Printing, postage and PR
-
Shop purchases (adjusted for stock)
1,205
Skillsbuilder day
287
Performing Rights licences
85
Insurances
3,720
Gifts
59
Website
110
Bank charges
72
Challenge badges
-
Depreciation of fixtures and fittings
-
**Total**
28,724
**Friends of Ty Clwyd:**
100 Club prizes
390
Postage
42
Bank charges
81
Travel expenses
-
Friends gathering
137
Quiz
-
**Total**
650|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
428
57
12
320
790
381
244
148
-
60
130
80
2,650
-
2,852
149
4,021
1,046
883
560
241
1,000
300
12,134
-
-
1,205
287
85
3,720
59
110
72
-
-
28,724
390
42
81
-
137
-
650|**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| 7 **Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2024** ## **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|-
700|**Total**
**£**
700
-
700
**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
-
-|**2024**
**£**
-
-
-|**2023**
**£**
-
-| |---|---|---|---|---|---| ||||||-| ||||||**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 2024** ## **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**
**£**
2,588
404
-1,205
1,787
2,588
**2024**
**£**
-
-
**2024**
**£**
190,880
190,880
**2024**
**£**
1,215
1,215|**2023**
**£**
-| |---|---|---| |||-| |||**2023**
**£**
177,969| |||177,969| |||**2023**
**£**
145| |||145| ## **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**|148,590|17,667|-5,095|-4,819|156,343| |Pioneering and camp equipment fund|**R**|101||||101| |Events fund|**D**|8,458||||8,458| |Sponsor a girl fund|**R**|125||||125| |Llio Evans fund|**R**|391||||391| |Ty Clwyd|**D**|502,915|22,439|-28,724|5,319|501,949| |Friends of Ty Clwyd|**D**|14,724|5,403|-650|-500|18,977| |**Total funds**||675,304|45,509|-34,469|-|686,344| |**Transfers between funds during the CURRENT reporting period**||||||| |**Reason for transfer**||||||**£**| |Subscriptions from accumulated fund to Ty Clwyd fund||||||1,283| |Transfer from accumulated fund to Ty|Clwyd fund for sewage pump repair|||||3,536| |Transfer from Llio Evans fund to accumulated fund for international||||||-| |Transfer from Sponsor a Girl fund to accumulated fund for uniform||||||-| |Transfer from Friends of Ty Clwyd fund to Ty Clwyd fund||||||500| ## **12.2 Transfers between funds during the CURRENT reporting period** 9 **Girlguiding Clwyd Notes to the accounts for the year ended 31 December 2024** ## **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**| |---|---| ||**£**
**£**
**£**
**£**
**£**
140,724
18,487
-6,795
-3,826
148,590
101
101
8,458
8,458
150
-25
125
441
-50
391
504,000
30,855
-36,841
4,901
502,915
14,854
1,361
-491
-1,000
14,724| ||668,728
50,703
-44,127
-
675,304| ## **12.4 Transfers between funds during the PREVIOUS 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| **12.5 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 similar 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**|**2024**
**£**
861
377
1,238
15|**2023**
**£**
861
377| |---|---|---| |||1,238| |||15| 10