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2025-04-30-accounts

North Yorkshire West County Guides

Trustees report and unaudited financial statements for the year ended 30 April 2025

Charity no: 1037585

North Yorkshire West County Guides (Charity number 1037585)

Financial statements

for the year ended 30 April 2025

Contents

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Page
Legal & administrative information 1
Trustees report 2-5
Independent Examiners report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9-18
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North Yorkshire West County Guides (Charity number 1037585)

Legal & administrative information

for the year ended 30 April 2025

Charity name North Yorkshire West County Guides

Charity Registration Number 1037585 (England & Wales) Contact Community House 46-50 East Parade Harrogate HG1 5RR Telephone 07512777348

Website www.girlguidingnyw.org.uk

Trustees

C Halls (Chair) S Jennings A Wright , S Langley H Sanderson (appointed 26th June 2024)

Independent examiners The Barker Partnership Chartered Accountants 24 High Street Pateley Bridge Hatrogate HG3 5JU

Page 1

North Yorkshire West County Guides (Charity number 1037585)

Trustees annual report for the year ended 30 April 2025

Structure & governance

North Yorkshire West County Guides, which operates as Girlguiding North Yorkshire West, was formed under Royal Charter granted on the 14th December 1922.

Aims & objectives

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 that, whether they're 4 or 18 or in between. All girls have a home at Girlguiding - whoever they are, and wherever they are. We show them a world of possibilities, big and small. We help them think big and be bold in a space where they can be themselves, get creative, explore, and have fun. We're a powerful collective voice - with girls, led by girls - changing the world for the

Statement of public benefit

A report on Girlguiding's public benefit activities during the previous year can be found in its latest Annual Report.

Girlguiding North Yorkshire West continues to provide it's own public benefit activities. We support our four divisions and their districts to deliver Girlguiding to the area which we cover.

_

Annual review

The leadership of Girlguiding 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 divisions.

Membership figures have decreased slightly again and while the demand is there to open new units and waiting lists are growing, the limiting factor is the recruitment and retention of adult volunteers.

Training & development

We now havea training lead, Babs Jones. She returns to the post so brings experience and enthusiasm to the role.

First Response Trainings have been run around the county and have been well attended.

Eight volunteers have completed the new Leadership Development Program, which is still quite new. They have been supported by our mentors and LDP Coordinator.

Page 2

North Yorkshire West County Guides

(Charity number 1037585)

Trustees annual report for the year ended 30 April 2025

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 not held this year, one is planned for Summer 2025.

International

An international trip to Adelboden, Switzerland was run very successfully during the summer of 2025. Further trips are planned for 2026/7.

Administration

We continue to utilise the administration solution offered by Girlguiding North East England Region, whereby Girlguiding 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 working well and we intend to continue it for the next year.

The office space at Community House has been kept on, but will be vacated soon.

Birk Crag HQ redevelopment

Fundraising continues to be the main challenge. Our Lottery Grant application was successful and we awarded £391,000 in November 2024. This is drawn upon as work progresses. There were challenges around the legal requirements of the funding, but these were overcome mid-January and work continued at a pace. While our hopeful opening date of Summer 2025 is unlikely, we are hopeful for an Autumn opening.

The lottery grant is to complete the basement and ground floor, with further fundraising to be done to complete upstairs.

Results

A summary of the year's activities is given on page 7 of the accounts.

The charity returned a surplus of £319,430 (2024 £191,689). The surplus included donations, legacies and fundraising activities related to the redevelopment of Birk Crag Centre. The surplus on Girlguiding activities excluding Birk Crag was £6,916 (2024 - £4,907).

Page 3

North Yorkshire West County Guides (Charity number 1037585)

Trustees annual report for the year ended 30 April 2025

Future Plans

The main aim for 25/26 is to complete the build and open the doors of Birk Crag. personnel are in place.

The plans and the

The charity also needs to recruit additional volunteers, to ensure that the aims of the charity continue to be met. Experienced volunteers need to be recruited into positions of responsibility, to ensure that the charity continues to grow and carry out its aims well.

Reserves policy

The reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.

The trustee's aim is to maintain the charity's reserves at a level which is at least equivalent to six months operational expenditure. This has been achieved.

The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations on a quarterly basis at their finance meeting.

Page 4

North Yorkshire West County Guides (Charity number 1037585)

Trustees annual report for the year ended 30 April 2025

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Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting 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:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011.

This report was approved by the Trustees on [ST™Novth 202s"I5and signed on its behalf by rane SOWEy Printed tam DAN,. NEON ING TrusteeOe Printed name CARIN. HALLS ca

Page 5

North Yorkshire West County Guides

(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 2025 which are set out on pages7 to 8 and in the notes on pages 9 - 18.

Respective responsibilities of trustees and independent examiner

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 that an independent examination is needed.

It is my responsibility to:

Basis of independent examiners 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 records. 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 audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiners statement

In connection with my examination, no matter has come to my attention;

(i) No other matters have come to my attention;

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GMM TEE cre
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Date 1. JA MMerg. 2226

David Thomas ACA FCCA- Independent Examiner

The Barker Partnership

Chartered Accountants

Pateley24 High BridgeStreet ; Harrogate, HG3 5JU

Page 6

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North Yorkshire West County Guides (Charity number 1037585)

Statement of financial activities for the year ended 30 April 2025

Unrestricted Restricted Designated 2025 2024
; Notes Funds Funds Funds Total Total
£ £ £ £ £
Incoming resources
Incomingand endowments from:
Donations&legacies 6 - 295,382 10 295,392 164,897
Charitable activities 7 - 25.915 33,299 59,214 64,862
Othertrading activities 8 - 2,100 1,802 3,902 1,308
Investmentincome - 28 341 369 528
Totalincomingresources - 323,425 35,452 358,877 231,595
Resources expended
Expenditure on:
Raisingfunds 9 - 565 1,446 2,011 512
Charitable activities 10 - 10,346 25,338 35,684 37,804
Otherexpenses 11 - - 1,752 1,752 1,590
Totalresourcesexpended - 10,911 28,536 39,447 39,906
Netincome - 312,514 6,916 319,430 191,689
Transfers 19 - 4,080 (4,080) - -
Netmovement infunds - 316,594 2,836 319,430 191,689
Reconciliation offunds
Totalfunds broughtforward - 1,597,237 37,969 1,635,206 1,443,517
Totalfundscarriedforward 19 - 1,913,831 40,805 1,954,636 1,635,206

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)

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Balance sheet
as at 30 April 2025
2025 2024
Notes £ £ £ £
Fixed Assets
Tangible assets 12 1,898,860 1,575,269
Current Assets
Stocks 13 862 1,368
Debtors 14 2,549 1,122
Cash at bank and in hand 15 149,944 64,028
153,355 66,518
Creditors: amounts falling
due within one year 16 (97,579) (6,581)
Net Current assets 55,776 59,937
Total Assets Less Current
Liabilities 1,954,636 1,635,206
The funds of the charity ;
Restricted funds 19 1,913,831 1,597,237
Designated funds 19 40,805 37,969
Total charity funds 1,954,636 1,635,206
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Signed on behalf of all the trustees on AST!~th Noy. 2029©
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;
S \ (insert date)
TrusteeNOR. Printed name SA, Jems
Trusteeoem Printed nameCARLY HALLS
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The notes on pages 9 to 18 form an integral part of these financial statements.

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Page 8

North Yorkshire West County Guides

(Charity number 1037585)

Notes to the financial statements for the year ended 30 April 2025 Accounting policies policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceeding year. .

1. Accounting policies policies

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 Ireland (FRS 102), issued 16th July 2014, and with the Charities Act 2011.

1.2. Fund accounting

There are three different funds held by the charity; unrestricted, restricted and designated. Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Unrestricted funds

These are funds which can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted 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 Activities (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 the accounts when all of the criteria regarding entitlement, probable and measurement are met.

Recognition of grants and donations

Income is only recognised in the accounts when all of the criteria regarding entitlement, probable and measurement are met. In the case of a grant, evidence of entitlement usually exists when the formal offer of funding is communicated in writing to the charity. However, in the event that conditions are placed on the grant, those conditions must be met before income is recognised. In the case of a donation, entitlement arises immediately on its receipt.

Page 9

North Yorkshire West County Guides (Charity number 1037585)

Notes to the financial statements for the year ended 30 April 2025

Recognition of investment income

Income from interest is recognised when its receipt is probable and the amount receivable can be measured accurately.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Expenditure is the amount of a charity's resources that have been spent or otherwise used in carrying out its activities. An expense results in either a decrease in a charity's assets or an increase in its liabilities. Liabilities and expenditure are only recognised in the accounts when all of the criteria regarding entitlement, probable and measurement are met.

Support costs

These costs are incurred by the charity in providing the infrastructure which underpins the operation of individual projects and include management, payroll preparation, office supplies, telephones, information technology, premises etc.

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment - 10% reducing balance Premises - Until the development of Birk Crag is complete, the depreciation rate is nil.

Stock is valued at the lower of cost and net realisable value.

Page 10

North Yorkshire West County Guides

(Charity number 1037585)

Notes to the financial statements for the year ended 30 April 2025

2. Employees

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|||||| |---|---|---|---|---| |Number of employees|2025|2024| |The average|monthly numbers|of employees| |during|the year were:|1|1| |1|1| |Employment costs|2025|2024| |£|£| |Wages|and|salaries|5,086|3,437| |5,086|3,437|

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During the year, no employee earned £60,000 per annum or more.

No trustees received a remuneration for services rendered, however, when incurred, trustees are reimbursed for out of pocket expenses. No trustee, or anyone connected with a trustee, has a material interest in any of the charity's transactions.

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|||||| |---|---|---|---|---| |.| |4.|Net incoming resources|for the year|2025|2024| |£|£| |Net incoming|resources|is|stated|after charging:| |Depreciation|3,114|3,253| |5.|Fees|for independent examination|of accounts| |2025|2024| |£|£| |Independent examination|1,752|1,590|

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Page 11

North Yorkshire West County Guides (Charity number 1037585)

Notes to the financial statements

for the year ended 30 April 2025

6. Donations & legacies

Unrestricted Unrestricted Restricted Designated 2025 2024
Funds Funds Funds , Total Total
£ £ £ £ £
Donations - 295,357 10 295,367 145,479
Gift aid - - - 18,666
FriendsofBirkCrag - 25 25 -
Grants received - - - - 752
- 295,382 10 295,392 164,897
Charitable activities
Unrestricted Restricted
§Designated
2025 2024
Funds Funds Funds Total Total
£ £ £ £ £
Censusreceipts - - 23,029 23,029 17,001
Training - - 1,389 1,389 1,310
Fundraising - 25,915 - 25,915 26,468
Outdooractivities - - 8,881 8,881 20,083
- 25,915 33,299 59,214 64,862

7. Charitable activities

Page 12

North Yorkshire West County Guides

Notes to the financial statements for the year ended 30 April 2025

(Charity number 1037585)

8. Other trading activities

Unrestricted Restricted Designated 2025 2024
Funds Funds Funds Total Total
£ £ £ £ £
Equipment&hirecharges - - 50 50 -
Sale ofsouvenirs&badges - 2,100 1,752 3,852 1,308
- 2,100 1,802 3,902 1,308
Raisingfunds
Unrestricted § Restricted §Designated 2025 2024
Funds Funds Funds Total Total
£ £ £ £ £
Souvenirs&badges - - 1,446 1,446 -
Costs offundraising - 565 - 565 512
- 565 1,446 2,011 512
  1. Raising funds

Page 13

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North Yorkshire West County Guides

(Charity number 1037585)

Notes to the financial statements

for the year ended 30 April 2025

10. Charitable activities

Unrestricted Restricted Designated 2025 2024
Funds Funds Funds Total Total
£ £ £ £ £
Printing& stationery - - 48 48 51
Postage&telephone - - 1,093 1,093 1,057
Travel expenses - - 719 719 560
Grants&donations - - 3,025 3,025 3,417
Census - - 1,450 1,450 1,276
Presentations& lunches - - 179 179 1,102
Sundryexpenses - 3,817 © 1,742 5,559 1,392
Public relations - - 187 187 -
Training - - 468 468 343
Outdoor activities expenses - - 8,168 8,168 17,082
Premises costs - 3,892 2,696 6,588 4,834
Administrator - - 5,086 5,086 3,437
Depreciation - 2,637 477 3,114 3,253
- 10,346 25,338 35,684 37,804
11. Otherexpenses
Unrestricted Restricted Designated 2025 2024
Funds Funds Funds Total Total
£ £ £ £ £
Independent examiners fees - - 1,752 1,752 1,590
- - 1,752 1,752 1,590

Page 14

North Yorkshire West County Guides

(Charity number 1037585)

Notes to the financial statements for the year ended 30 April 2025

12. Tangible fixed assets

Development
& premises Fixtures
atBirkCrag & fittings Total
£ £ £
Cost
at 1 May2024 1,565,775 39,490 1,605,265
Additions 324,845 1,860 326,705
At30 30April2025 1,890,620 41,350 1,931,970
Depreciation
At 1 May2024 19,786 10,210 29,996
Charge foryear - 3,114 3,114
At30 30April2025 19,786 13,324 33,110
Net bookvalues
At30 30April2025 1,870,834 28,026 1,898,860
At30 30April2024 1,545,989 29,280 1,575,269

13. Stock

Stock
Unrestricted Restricted Designated 2025 2024
Funds Funds Funds Total Total
£ £ £ £ £
Closing stock ofbadges - - 862 862 1,368
- - 862 862 1,368

Page 15

North Yorkshire West County Guides

(Charity number 1037585)

Notes to the financial statements for the year ended 30 April 2025

14. Debtors

14. Debtors
Unrestricted Restricted Designated 2025 2024
Funds Funds Funds Total Total
£ £ £ £ £
Prepayments and accrued income - - 2,549 2,549 1,122
- - 2,549 2,549 1,122
)
15. Cash atbankand inhand
Unrestricted Restricted Designated 2025 2024
Funds Funds Funds Total Total
£ £ £ £ £
Current account - 110,324 33,608 143,932 54,624
Deposit account - 1,012 5,000 6,012 9,404
- 111,336 38,608 149,944 64,028

16. Creditors: amounts falling due

Creditors: amounts falling duefalling duedue
Unrestricted Restricted Designated 2025 2024
withinoneyear Funds Funds Total Total Total
£ £ £ £ £
Trade creditors - 12,071 - 12,071 -
Accruals&loans - 80,000 3,494 83,494 3,416
Income received in advance - - 2,014 2,014 3,165
- 92,071 5,508 97,579 6,581

17. Taxation

The Charity's activities fall within the exemptions afforded to Charities under the Corporation Tax Act 2010 (CTA 2010). Accordingly, there is no corporation tax liability provided on ordinary activities.

Page 16

North Yorkshire West County Guides (Charity number 1037585)

Notes to the financial statements

for the year ended 30 April 2025

18. Analysis of net assets between funds

Unrestricted Restricted §Designated Designated Total
Funds Funds Funds Funds
£ £ £ £
Fundbalances at30 April 2025 as
represented by:
Tangible fixed assets - 1,894,566 4,294 1,898,860
Current assets - 111,336 42,019 153,355
Current liabilities - (92,071) (5,508) (97,579)
- 1,913,831 40,805 1,954,636

\

Page 17

North Yorkshire West County Guides (Charity number 1037585)

Notes to the financial statements for the year ended 30 April 2025

19. Movements in funds

At Incoming Outgoing At
1May24 resources resources Transfers 30Apr25
£ £ £ £ £
Restrictedfunds 1,597,237 323,425 (10,911) 4,080 1,913,831
Designated funds 37,969 35,452 (28,536) (4,080) 40,805
TotalFunds 1,635,206 358,877 (39,447) - 1,954,636
Breakdown offunds
Restricted funds
BirkCrag 1,597,237 323,425 (10,911) 4,080 1,913,831
1,597,237 323,425 (10,911) 4,080 1,913,831
Designatedfunds
General Account 19,030 23,380 (16,311) 10,334 36,433
BadgeFund 1,616 1,752 (1,489) 1,616 263
Events&Training 138 1,389 (468) 1,059 -
OutdoorFund 15,134 8,931 (10,268) 9,688 4,109
Pegasus Fund 2,051 - - 2,051 -
37,969 35,452 (28,536) (4,080) 40,805

19.1. Breakdown of funds

Page 18