North Yorkshire County Guldes Trustees report and unaudited financlAI statements for tbe year eDded 30 April 2024 Charity no: 1037585
North Yorkshire West County Guides (Charlty number 1037585) FinADcial statements for the year ended 30 Aprll 2024 Conlents Page L£gal & administrative InforntIon TneeS report Independent Examiners report Statement of financial activities Balance sheet No*s to the financial statements 9-18
North Yorksbire West County Guldes (Charity number 1037585) IKgal & admfinistrativ¢ informallo for the year ended 30 Aprll 2024 Charity name North Yorkshire West County Guides Charity Registration Number 1037585 (England & Wales) Contact Community House 46-50 East Parade Harro8ate HGI 5RR Telephone 01423 564568 Website WWW.8irl8uidingnyw.org.uk Trus*es H Mumby S Jennings C Halls A Wright H Sanderson S Langley (Resigned 29th February 2024) (Chair) (appointed 26th June 2024) (appointed 31 st January 2024) Independent examiners The Barker Partnetship Chartered Accountants 24 High Street Pateley Bridge Harrogate HG3 5JU Page I
North Yorkshire West County Guides (Charity number 1037585) Trusttts annual report for the year ended 30 Aprll 2024 Structure & governance North Yorkshire West County Guide4 which operdtes &8 Girlguiding North Yorkshire Wes( Wds fornied under Royal Charter granted on the 14th December 1922. Alms & objeclfves Girlguiding North Yorkshire West is a branch of Girlguiding. the leading charity for girls and young women in the UK. Girlguiding is the UK'S largest youth organisation dedicated to girls. with around 370.000 members. Girls can do anything. We help them know thaL whether they're 4 or 18 or in between. All girls have a home at Girlguiding - whoever they arè and wherever they are. We show them a world of possibilities, big and srnall. We help them think bi8 and be bold in a space where they can be themselve4 get creative, explore, and have fun. We're a powerful colledive voice - with girls. led by girls - changing the world for the Statement of publlc beneflt A report on Girlguiding's public benefit adivities during the previous year can be found in its lalest Annual ReporL Girlguiding North Yorkshire West continues to provide i¢s own public benefit activities. We support our four divisions and their districts to deliver Girlguidin8 to the area which we cover. The after<ffects of the COVID pandemic are still rippling through Girlguidin8 at all levels. These range from a reduced number of volunteers to an increased number of young members with mental health stru88les, the evolving challenges faced by the organisation in the wake of the pandemi¢ are still pr¢senL Annual revlew The leadership of Girlguidin8 North Yorkshire West consists of County Commissioner Carly Halls and her Assistant County Commissioners Caroline Bentham and Sam Cramby. The trustees are the Division Commissioners of the four division& Membership figures have decreased slightly, with 1858 (1928 a decrease of 70 from last year) with volunteers remaining s(dY at 199 (394 volunteers last year). We have opened five new units this year. with 129 now. The recruitment and retention of volunteers is still our main l¢ern. The type of volunteer has Chang with new volunteers less willing to commit as fully as existing volunteer4 leaving a large burden on a key nucleus of personnel. Tralnlng & development A training lead w&$ not secured during the 23r24 financial year and this is an area that we need to focus on in the next 12 months. First Response Trninings have been n]n around the county and have been well attended. Due to the change in the leadership development program. 17 volunteers have completed their leadet3hip training this year. one cornpleted the new "Becoming a Lead and 6 complded th¢ Young Leader Qualification, we expect this to increase in fuwre years &$ the new program beds in. Page 2
North Yorkshlre West County Gufdes (Charlty number 1037585) Trnstees annual report for the year ended 30 Aprll 2024 Outdoors The outdoor team is led by Helen Cressey. A full program of day and short residential outdoor activities was planned and delivered. with activities for all sections to do outdoor cooking, archery. bushcraft. County Camp. was held outside Settle in the West of the County in August 2023 and was a great success. Brownie& Guides & Rangers camped, indoor accommodation for Brownies and a day visit for Rainbows. All sections were included. Admln15trndon We continue to utilise the administsation solution offered by Girlguiding North East England Region, wher¢by Girl8uiding NYW pay an hourly rate for an administrator based in the Region office and employed by them. to carry out work on our behalf. This reduces the complication of being an employer and allows us access to an administrator who has Girlguiding knowledge & the support of the region office and is proving to be a flexible option for us. This arrangement is WOTking well and we intend to continue it for the next year. The office space at Community House has Ixen kept on. but as soon as we are able to mov¢ to Birk Crag, we shall do. Blrk Crng HQ redevelopment Work has continued on the redevelopment of Birk Cra& but hasnl progressed at a pace we would have liked due to fvnd raising challenges. The team hav¢ worked tirelessly to identify sources of revenue and have completed numerous fundraising events over the year. The project rnanager is confident that with continued fundin& he will be able to welcome users back into the building by summer 2025. Applications have been made to trusts and funds, including a large grant application to the National Lottery. Fundraising efforts have been increased around the county with all rnembers encouraged to fundraise to help the build, The costs for completion are escalating due to th¢ increasing pri¢¢ of materials and while we have raised & spent around £l.Sm to date, we estirnate around another £500-600K is needed to complete the build. We will be working on a tWO•phase approach to finish the building with phase one being to finish the ground floor and basemenl allowing us to welcome users back into the building. Phase two will be to complete Upstairs to open for residential again. Results A summary of the yeavs activities is given on page 7 of the accounts. The charity returned a surplus of £191.689 (2023 £153,278). The surplus included donations, legacies and fundraising activities related to the redevelopment of Birk Crag Centre. The deficit on Girlguiding activities excluding Birk Crag was £5.515 (2023 - £23.540). Page 3
North York%hOre West County Gllides (Charity number 1037585) Trnstees aDDual report for the year ended 30 April 2024 Future Plans The main aim for 24r25 is to complete the build and open the doors of Birk Crdg. The key steps to this are to secure funding. The plans and the personnel are in place. The charity also needs to recruit additional volunt¢er& to ensure that the aims of the clwity continue to be meL Experienced volunteeTS to be recruited into positions of responsibility, to ensure that the charity continues to grow and carry out its aims well. Reserves policy In the Trustees view. the reservts should provide the charity with adequate financial sthbility and the means for it to meet its charitable objectives for th¢ foreseeable future. The trustees aim is to maintain the charitys reseryes at a level which is at least equivalent to six months operational expenditure and this has been achieved. The trustees review the amount of reserves that are required to ensure that they are adequate to fulfill the tharitys continuing obligations on a quarterly basis at their finance meeting. Page 4
North Yorkshlre West County Guides (Charfty number 1037585) Trustees annual report for the year ended 30 April 2024 Statement of trusteu responsibilities The trustees are responsible for preparing the Trns*es' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generdlly Accepted A¢¢ounting Practice). The law applicable to Charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: select suitsble accounting policies and apply them consistently; obseThe the methods and principles in the charities SORP: make judgements and estimat¢s that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures dI105¢d and explained in the financial statements: and prepare the financial slat¢m¢nts on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with re&sonable accuracy at any time the financial position of the charity and to enable them to ensure thai the accounts comply with the Charities Act 2011. 2ts.10.2Ltr This report was approved by the Trustees on .......... .. . and signed on its behalf by Printed name .C.A.R.LX...H.ALLS Printed name Page 5
North Yorkshlre West County Guide8 (Charity number 1037585) Independent Examiners Report I report on the accounts of North Yorkshire West County Guides (charity number 1037585) for the year ended 30 April 2024 which are set out on pages 7 to 8 and in the notes on pages 9 - 18. Respectlve responsfjbilities of trustees and Independent examlner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and thv4t an independent examination is needed. It Is my responsibility to: examine the accounts under section 145 of the 201 l ACL to follow the procedures laid down in the general dIrtionS given by the charity commission under section 145(5Xb) of the 201 l Ac( and to state whether particular matters have come to our attention. Basls of Independent examtners statement My examination was carried out in accordance with general directions given by the charity commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those rewrds. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from all trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audil and consequently no opinion is given as to whether the accounts pre5¢nt a 'tru¢ and fair view and the report is limited to those matters set out in the statement below. Independent examlners statement In connection with my examination, no matter has come to my attention; (i) No other matters have come to my attention. lo keep proper a¢¢ounting record5 in a¢cordance with section 130 of the 2011 A¢¢ and to prepare accounts which accord with the accounting records and comply with the accounting requirements of section the 2011 Act have not been met; or (li) to which, in my opinion, attention should be drv4wn in order to enable a proper understanding of the accounts to be reached. Date.. Sarah Lawson FCCA ACA - Independent Examlner The Barker Partnership Chartered Ac¢ounlants 24 High Street Patrley Bridge Harrogate. HG3 5JU Page 6
North Yorkshlre West County Guldes (Charity number 1037585) Statement of financiAI aetivlties for the year ended 30 Aprll 2024 Unreslrieted Restricted Deslgnated Not£$ Funds Funds Funds 2024 Total 2023 Total Incoming resourees Incomfing and endowments from: Donations & legacies Charitable activities Other trading activities Investment income 164,887 26.468 1,289 251 10 38,394 19 277 164,897 64,862 1,308 528 135,103 38,523 2,030 160 Total Incomlng rosourees 192.895 38.700 231.595 175,816 Resour¢u exp¢nded Expendltur¢ on: Raising funds Charitable activities Other expenses 512 5,601 512 37.804 1,590 2,421 18,581 .536 10 32,203 1.590 Total resoureeJ expended 6,113 33,793 39,906 22,538 Net Ineome 186,782 4,907 191,689 153.278 Transfers 19 (11.119) Net movement In funds 197,901 (6,212) 191,689 153,278 Reconclllatfjon of thndj Total funds brou8ht forward l J99,336 44,181 1,443.517 1,290,239 Totsl fuDds rrIed forward 19 1,597,237 37,969 1.635.206 1,443,517 The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities. Page 7
North Yorkshire West County Guides (Charity number 1037585) Baknnce sheet as at 30 Aprfl 2024 2024 2023 Notes Ffjxed Assets Tangible assets 12 1575.269 1,321.293 Current knets Stocks Debtot3 C&sh at bank and in hand 13 14 15 1.368 1065 335 127.979 64.028 66,518 130.379 Credllors: amounts falllng due wlthln one year Nd Current &uets 16 (6.581) (8.155) 59,937 122,224 Totsl Assets Currenl Llabllltle8 1.635.206 1.443.517 The fvnds of the ¢harlty Restricted funds D&8ignated funds 19 19 1,597,237 37.969 1399,336 44,181 Tot81 ¢harlty funds 1,635,206 1,443,517 Signed on behalf of all the trustees on ....... (Inserl dale) Trustee .. . Printed name.. ....... . Printed name .... The notes on pages 9 to 18 forni an integral part of these finan¢ial statement& Page 8
North Yorkshire West County Guides (Charity number 1037585) Notes to the financlal statements for the year ended 30 April 2024 Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceeding year. 1.1. Basis of accounting The 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 Treland (FRS 102). issued 16th July 2014, and with the Charitie5 Act 2011. l.l Fund a¢eount6ng There ar¢ three different funds held by th¢ charity: unrestricted, restrictd and designated. Further explanation of the nature and purpose of each fund is included in the notes to the accounts. Unrestrlcted funds These are funds which can be used in accordance with the charitable objectives at the discretion of the trustees. Restrleted funds These are funds that can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. 1.3. Recognition of assets & income Income is recognised in the Statement of Financial Adivities (SOFA) when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities. Income is only recognised in th¢ accounts when all of the criteria regarding entitlemenl probable and measurement a meL Re¢ognitioD of grants and donations Income is only recognised in the accounts when all of the criteria regarding entitlernent. probable and measurernent are met. In the case of a granL evidence of entitlement usually exists when the fornial offer of funding is communicated in writing to the charity. However. in the event that conditions are placed on the gran( those conditions must be met before incom¢ is recognised. In the case of a donatio entitlement arises immediately on its receipL Page 9
North Yorkshire West County Guides {Charity number 1037585) Notes to the fioaDclal statements for the year ended 30 April 2024 Reeognltlon of Investment Income Income from interest is recognised when its receipt is probable and the amount receivable can be me&sur¢d accurately. Volunteer help The value of any volunlary help received is not included tn the accounts but is described in the trustees, annual reporL l.& Recognltlon of resourtts expended Expenditure is the amount of a charitys resources that have been spent or otherwise used in Carrying out its activities. An expense results in either a de¢se in a charitys assets or an Incre in its liabilities. Liabilities and expenditure are only recognised in th¢ aOUnts when all of the criteria regarding ¢ntitl¢meni probable arKI measurement are meL Support ¢osts These costs are incurred by the charity in providing the infr&struCtU which underpins the operation of individual projects and include man8gemenL payroll preparntion, office suppli4 telephone& inforn)ation technology, premises etc. l.& Tanglble fixed assets and depreelatlon Fixed are valued at cost or a re&8onable value on receipL Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected usefvl life, &s follows: Fixtures. fittings & equipment Premises reducing balance Until the development of Birk Crag is complet the depreciation rnte is nil. 1.6. Sto¢k Stock is valued at the lower of cost and net realisable value. Page 10
North Yorkshire West County Guhles (Charity number 1037585) Notu to the fiDaD¢lal 5tatemeDts for the year ended 30 April 2024 Employees Number of employees The averdge monthly numbers of employe during the year were: 2024 2023 Employment Costs 2024 2023 Wages and salaries 3,437 1899 3,437 2.899 During the year, no employee earned £60,000 per annum or more. Trustee remuneratlon & expenses No trustees received a remuneration for %Yvices rend¢rt however, when incurred. trustees are reimbursed for out of pke[ exp¢ns¢s. No trustee. or anyone conn¢ct¢d with a trustee, has a material interest in any of the charitys transaction Net Incomlng resourees for the year 2024 2023 Net incoming resources is stated after Charying: DeprlatIOn 3.253 841 Fees for IDdependeDt ¢xamlnat5on of accounts 2024 2023 Ind¢p¢ndent eMrnination 1.590 1,536 Page 11
North Yorkshire West County Guldes (Charity number 1037585) Notes to the financial ststements ror the year ended 30 Aprll 2024 Donations & legacles Unrnstiithl Restricted Funds Funds DaignAted Funds 2024 Total 2023 Totsl Donations Gift aid Friends of Birk Crag Grants e¢]Ved 145.469 18,666 10 145,479 126,077 18.666 600 752 8,426 752 164,887 10 164.897 135,103 Charllable actlvltles UnrestrEthI Restrlcted Funds Funds Designrdted Funds 2024 Total 2023 Total Census receipts Trnining Fundraisin8 Outdoor activiti¢s 17,001 1,310 17,001 1,310 26.468 20,083 17,463 1,502 13,698 5,860 26,468 20.083 26,468 38,394 64.862 38.523 Page 12
Nortb Yorkshire West County Guides {Cbarlty number 1037585) Notes to the finaDclal statements ror the year ended 30 AprS12024 Other trading aetfvltks Rutricted Designated Fumds Funds 2024 Total 2023 Total Funds Sale of souvenirs & badges 1.289 19 1,308 2.030 1289 19 1.308 2.030 Raising funds unrestted Restrlcted Designated Funds Fund$ Funds 2024 Totsl 21)23 Total Souvenirs & badges Costs of fundrnising 2,421 512 512 512 512 2,421 Page 13
North Yorl(shlre West County Guides (Charity number 1037585) otes to the financlal statements for the year ended 30 April 2024 10. Charltable activilies Unr&*iLtid Restrkted Designated Funds Funds Funds 2024 Total 2023 Totsl Printing & slationery Postage & telephone Travel expenses Grants & donation5 Census Presentations & lunche5 Sundry expen5 Training Outdoor activities expenses Premises costs Administrator Depreciation 51 1,057 560 3.417 1276 1,102 823 343 17,082 2.731 3,437 324 51 1,057 560 3,417 1.276 1,102 1,392 343 17.082 4,834 3.437 3,253 125 1.001 958 1.230 1,494 1.067 673 4,226 4.067 2,899 569 2.103 2.929 5,601 32.203 37.804 18.581 l l. Other expenses Unrntiided Restricted DesigDated Funds Funds Funds 2024 Total 2023 Total Independent examiners fees 1,590 1.590 ,536 1.590 1.590 .536 Page 14
North Yorkshire West County Guides (Charity number 1037585) Notes to the financial slatsments for the year ended 30 Aprll 2024 12. TaDgible fixed assets Development & premises at Birk Crag Fixtures & rittings Total Cost at l May 2023 Additions l J33.500 232.275 14,536 24.954 1,348.036 257.229 At 30 April 2024 1.565,775 39,490 1.605,265 Depreelatton At l May 2023 Charge for year 19.786 6,957 3,253 26.743 3,253 At 30 April 2024 19.786 10,210 29.996 Net book values At 30 April 2024 1.545.989 29,280 1,575,269 At 30 April 2023 l J13.714 7,579 1.321.293 13. Stock Unr£strithd Funds Restricted Designated Funds Funds 2024 Total 2023 Total Closing stock of badges 1,368 1,368 2,065 1.368 1,368 2.065 Page 15
North Yorkshlre West County Guldes (Charlty number 1037585) Notes to the financial statements for the year ended 30 Aprll 2024 14. Debtors UnreStr1d Restrlcted Deslgnated Fpnds Funds Funds 2024 Total 2023 TolAI Prepayments and accnKd income 1.122 .122 335 1.122 1,122 335 15. Cash At bank aDd ID hand Unre4trlthl R&4trlct¢d Iksignated Fullds Funds Funds 2024 Totsl 2023 Totsl Current account Deposit account 23,895 984 30,729 8,420 54,624 9,404 98,934 29.045 24.879 39,149 64.028 127,979 l & Credltors: amounts fglllng doe Unrestrlrted Re8trl¢t¢d Designated Funds Funds Total 2024 Total 2023 Total wlthin One yr Arxruals Income received in advance 3.416 3,165 3.416 3.165 .536 6,619 6,581 6,581 8,155 17. Taxatlon The Charitys activities fall within the exemptions afforded to Charities under the Corporation Tax Act 2010 (A 2010). Accordingly, there is no corporation tsx liability provided on ordinary activities. Page 16
North Yorkshire West County Guides (Charity number 1037585) Notes to the finanefial statements for the year ended 30 April 2024 l& Anatysts of net between funds Unrestrleted Restrieted Funds Funds DesigD2ted Funds Total Funds Fund balances at 30 April 2024 repr&sented by: Tangible fixed Current &8sets Current liabilities 1,572,358 24.879 2,911 41,639 (6,581) 1.575,269 66,518 (6,581) 1,597.237 37,969 1,635,206 Page 17
North Yorkshire West County Guides (Charlty number 1037585) Notes to the financlal statements for the year ended 30 Aprll 2024 19. Movements In funds At May 23 Incoming resources Outgoing resour¢e5 At 30 Apr 24 Transfers Restricted funds Designated funds 1,399.336 44.181 192,895 38.700 (6,113) (33.793) 11,119 1,597,237 (I I,J19) 37.969 Total Funds 1.443.517 231,595 (39.906) 1,635.206 19.1. Breakdown of funds RtrActed fuDds Birk Crag 1,399J36 192,895 (6,113) 11.119 1,597,237 1,399,336 192,895 (6,113) 11.119 1,597,237 Deslgnated funds General Account Badge Fund Events & Training Outdoor Fund Pegasus Fund 30.074 17.251 19 1,310 20.083 37 (16,408) (11,887) 1.597 829 19.030 1,616 138 15.134 2,051 (343) (17.082) 40 12.133 1,974 44,181 38,700 (33,793) (11.119) 37,969 Page 18