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 Inforn￿tIon
Tn￿eeS 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 dI￿105¢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 dIr￿tionS 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¢ a￿OUnts 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 p￿ke[ 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:
Depr￿latIOn
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
unrest￿ted 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 expen￿5
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 y￿r
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
R￿trActed 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