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2022-12-31-accounts

REGISTERED CHARITY NUMBER: 1042773

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2022

For

Girlguiding Worcestershire

Girlguiding Worcestershire

Contents of the Financial Statements for the Year Ended 31 December 2022

Page
Report of the Trustees 1 to 3
Independent Examiners Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 11

Index

Girlguiding Worcestershire

Report of the Trustees

for the Year Ended 31 December 2022

What a brilliant year 2022 has been for Girlguiding Worcestershire. We have managed to catch up on all the events originally planned for 2020 to celebrate our campsite Blackmore’s 50[th] birthday. These had been put on hold because of the pandemic and we added some extra ones as well! Our numbers are increasing with girls as well as volunteers, but not quite up to our pre-covid numbers. We have a growth plan and will continue to welcome more members into our organisation. The region Promotional Bus came to our county in August to enable us to talk to prospective Leaders.

Firstly in May we had the Mad Hatter’s Tea Party for our Rainbows. Fran and her team organised an exciting event on a lovely warm day that was enjoyed by all. Rainbows went around various activities including bouncy castles, bubble blowing, treasure hunt, bingo, story telling, tea pot craft and hair band craft. Everyone really enjoyed the day.

On 3[rd] June – we had a Beacon lighting event to celebrate the Queen’s Jubilee – an amazing bonfire was lit by Jacqui, Ann, Barbara and Liz. Indoor and outdoor activities were organised by Vicky and Esther with burgers and hotdogs from a team from Hagley and singing from Liz. Sadly, our Queen, who was our Patron, passed away in September and several of our Leaders volunteered to help out in London before and during the funeral.

It was the Brownies’ turn in June to have their Sense-ation event, led by Yvonne and her team. Not quite so lucky with the weather but this didn’t deter the Brownies enthusiasm dipping their feet into the ‘slime’, tasting smores cooked on barbecues, making lavender bags, line dancing, sniff jars, golden trail, bingo and making sun catchers. The day finished with some singing, led by Mandy. Another successful event with all the Brownies leaving with smiles on their faces.

The county camp for Guides, Rangers and Young Leaders took place in July with Carol leading this team – what a fabulous weekend. Events on site included hamster ball, crazy golf, silent disco, escape room plus half a day at Aztec for water activities.

We were given a grant to put on an Outdoor Skills day in September so that Leaders could either learn or refresh their outdoor cooking, camping, orienteering and rambling skills. Really nice weekend with lovely weather.

All of the above events were held at our lovely campsite at Blackmore – what a treat to be able to be using this to its full advantage and a massive thank you to all the teams for organising these fantastic events.

We managed to fit in a Ranger/Young Leader event to Stratford upon Avon in December including the Mad Museum and the Victorian market which was well supported and enjoyed.

Of course, it is not just about events as both Leaders and girls achieve such a lot in the way of badges, awards, community, and long service. This year a Queen’s Guide award, the highest attainable award for 16 -25yrs, was achieved by Hannah McGarr. We have a varied programme that allows members to challenge themselves to achieve things that they might not have if not with Girlguiding. Our volunteers are amazing and the opportunities that they offer to their units – a huge thank you to every one of you.

Janet Long, County Commissioner

Page 1

Girlguiding Worcestershire

Report of the Trustees

for the Year Ended 31 December 2022

FINANCIAL REVIEW

The Statement of Financial Activities for the year ended 31 December 2022 shows income for the year of £120,307 (2021: £75,103) and expenditure for the year of £95,179 (2021: £87,806). This gave a net sorplus of income over expenditure of £25,128 (2021: deficit £12,703).

The charity's total funds at the end of the year were £469,650 (2021: £444,522). This included unrestricted funds of £357,354 (2021: £409,929) and restricted funds of £112,296 (2021: £34,593)

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The name of the Charity is Worcestershire Guide Association. It's working name is Girlguiding Worcestershire

The Charity is administered by the existing Trustees.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity number: 1042773 Principal address Acre Lane Droitwich Spa Worcestershire WR9 9BE

Trustees

Ms J Long Ms E J Anstey Ms A Broadhead Ms J Chester Ms M Hargreaves Ms S Crowther (until 31st Aug 2022) Ms K Walker (until 31st Aug 2022) Mrs C Ready (appointed 1st September 2022) Ms J Capewell Ms S Smithson Mrs K Rice Ms T J Riley Mrs D Nash (appointed 1st June 2022) Ms G Bretherton (appointed 1st August 2022) Jessica Bridgewater (until 31.05.2022)

Independent Examiner

Sally Bishop FCA Bishop’s Accountancy Limited Unit 3 Elgar Business Centre Moseley Road Hallow Worcestershire WR2 6NJ

Page 2

Girlguiding Worcestershire

Report of the Trustees for the Year Ended 31 December 2022

PUBLIC BENEFIT STATEMENT

When planning our activities for the year the Trustees have considered the Charity Commission’s general guidance on public benefit and, in particular, the guidance on charities for the advancement of community development.

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 (UK Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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, including the income and expenditure 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 to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safe guarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on and signed on its behalf by:

Ms J Long - Trustee

Page 3

Independent Examiners Report to the Trustees of Girlguiding Worcestershire

I report to the charity trustees on my examination of the accounts of Girlguiding Worcestershire (the trust) for the year ended 31 December 2022

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of 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 Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sally Bishop FCA

Bishop’s Accountancy Limited Unit 3 Elgar Business Centre Moseley Road Hallow Worcestershire WR2 6NJ

Page 4

Girlguiding Worcestershire

Statement of Financial Activities

for the Year Ended 31 December 2022

Unrestricte
d Funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
49,068
Charitable activities
56,530
Other trading activities
2
10,400
Investment income
3
67
Total
116,065
EXPENDITURE ON
Raising funds
3,586
Charitable activities
51,623
Governance
39,970
Total
95,179
NET INCOME/(EXPENDITURE)
20,886
RECONCILIATION OF FUNDS
Transfer to restricted funds
73,461 )
(
Net movement in funds
52,575 )
(
Total funds brought forward
409,929
TOTAL FUNDS CARRIED FORWARD
357,354		 Restricted Funds
£
-
-
4,242
-
4,242
-
-
-
-
4,242
73,461
77,703
34,593
112,296		 31/12/2022
Total
Funds
£
49,068
56,530
14,642
67
120,307
3,586
51,623
39,970
95,179
25,128
-
25,128
444,522
469,650		 31/12/2021
Total
Funds
£
49,438
19,153
6,499
13
75,103
4,993
33,185
49,628
87,806
12,703 )
(
12,703 )
(
457,225
444,522

Page 5

Girlguiding Worcestershire

Balance Sheet

31 December 2022

Notes
FIXED ASSETS
Tangible Assets
6
Investments
7
CURRENT ASSETS
Stocks
8
Debtors
9
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
11
Restricted funds
TOTAL FUNDS		 Unrestricted
Funds
£
119,389
98
119,487
14,696
10,839
235,696
261,231
23,364 )
(
237,867
357,354
357,354		 Restricted
Funds
£
-
112,296
112,296
112,296
112,296
112,296		 31/12/2022
Total
Funds
£
119,389
98
119,487
14,696
10,839
347,992
373,527
23,364 )
(
350,163
469,650
469,650
357,354
112,296
469,650		 31/12/2021
Total
Funds
£
121,280
98
121,378
10,305
13,220
314,421
337,946
14,802 )
(
323,144
444,522
444,522
409,929
34,593
444,522

The financial statements were approved and authorised for issue by the Board on and signed on its behalf by:

Ms J Long - Trustee

Page 6

Girlguiding Worcestershire

Notes to the Financial Statements

for the Year Ended 31 December 2022

1 ACCOUNTING POLICIES

Basis of preparing the financial statements

Girlguiding Worcester is a registered charity regulated by the Charity Commissioners for England and Wales.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefit will be required in settlement and the amount of the obligation can be reliably measured. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful life.

County Meeting Room - 2.5% on cost
Blackmore Lease - Straight line over 125 years
Blackmore Camp - 10% on cost
Equipment - 10% on cost
Office Equipment - 33% on cost

Stocks

Stocks are valued at the lower of cost or net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

Page 7

Girlguiding Worcestershire

Notes to the Financial Statements for the Year Ended 31 December 2022

2 OTHER TRADING ACTIVITIES

Fundraising events
Friends of Blackmore Income
Blackmore Shop Income
Shower Block
INVESTMENT INCOME
Deposit account interest		 31/12/2022
£
3,757
2,277
8,488
120
14,642
31/12/2022
£
67		 31/12/2021
£
-
3,358
1,091
2,050
6,499
31/12/2021
£
13

3 INVESTMENT INCOME

4 TRUSTEES AND STAFF REMUNERATION AND BENEFITS AND INDEPENDENT EXAMINERS FEE

There were no trustees remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

The Charity had 3 employees (2021: 3). No employee received benefits exceeding £60,000

The Independent examiners fee is £780 (2021: £1,320)

5 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Governance
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
49,438
19,153
13
68,604
4,993
33,185
49,628
87,806
19,202 )
(
422,632
403,430		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
34,593
34,593		 Total
Funds
£
49,438
19,153
-
13
68,604
4,993
33,185
49,628
87,806
19,202 )
(
457,225
438,023

Page 8

Girlguiding Worcestershire

Notes to the Financial Statements for the Year Ended 31 December 2022

6 TANGIBLE FIXED ASSETS

COST
At 1 January 2022
At 31 December 2022
DEPRECIATION
At 1 January 2022
Charge for the year
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021
COST
At 1 January 2022
Additions in year
At 31 December 2022
DEPRECIATION
At 1 January 2022
Charge for the year
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021		 County
Meeting
Room
£
113,245
113,245
8,425
2,831
11,256
101,989
104,820
Equipment
£
1,937
1,600
3,537
1,937
160
2,097
1,440
-		 Blackmore Lease
£
21,000
21,000
4,872
168
5,040
15,960
16,128
Office Equipment
£
12,290
-
12,290
12,290
12,290
-
-		 Blackmore
Camp
£
121,273
121,273
120,941
332
121,273
-
332
Total
£
269,745
1,600
271,345
148,465
3,491
151,956
119,389
121,280

Page 9

Girlguiding Worcestershire

Notes to the Financial Statements for the Year Ended 31 December 2022

7 FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 January 2022 and 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021		 Unlisted
Investments
£
98
98
98

There were no investment assets outside the UK.

8 STOCKS

31/12/2022
£
Blackmore Shop Stock
4,987
Badges - County Stock
9,604
Bags
105
14,696
9
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/2022
£
Other debtors
10,839
10,839
Fair FX Credit Cards
1,482
B50
-
Romania 2020
-
SOAR 2020
-
Brumopoly costs in advance
9
Europe Costs in advance
4,345
Scandinavia Costs in advance
1,406
Insurance
3,597
10,839		 31/12/2021
£
2,148
8,052
105
10,305
31/12/2021
£
13,220
13,220
4,380
2,448
5,754
638
13,220

Page 10

Girlguiding Worcestershire

Notes to the Financial Statements

for the Year Ended 31 December 2022

10
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors
B50
Romania 2020
SOAR 2020
Europe Income in advance
Scandinavia Income in advance
Insurance
Other creditors
11
MOVEMENT IN FUNDS
At
1/01/2022
Unrestricted Funds
General fund
409,929
Restricted Funds
Restricted funds
34,593
TOTAL FUNDS
444,522
Net movement in funds included above are as follows:
Incoming
resources
Resources
expended
Unrestricted Funds
General fund
116,065
95,179 )
(
Restricted Funds
Restricted funds
4,242
-
TOTAL FUNDS
120,307
95,179 )
(		 31/12/2022
£
305
23,059
23,364
-
10,598
11,680
-
781
23,059
Net
movement
52,575 )
(
77,703
25,128
Transfer to
Restricted
Funds
73,461 )
(
73,461
-		 31/12/2021
£
119
14,683
14,802
22
3,436
5,320
2,800
3,105
14,683
At
31/12/2022
357,354
112,296
469,650
Movement
in funds
52,575 )
(
77,703
25,128

Restricted funds are a bequest from Lily Wilson in 2014 which is to be used for expenditure at Blackmore Camp amounting to £34,593 and funds raised for the new shower black amounting to £77,703.

12 RELATED PARTY TRANSACTIONS

There were no related party transactions for the year ended 31 December 2022.

Page 11