Girlguiding Worcestershire
Contents of the Financial Statements for the Year Ended 31 December 2023
||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|
|Detailed Statement of Financial Activities||
Index
Girlguiding Worcestershire
## Report of the Trustees for the Year Ended 31 December 2023
In March this year Girlguiding launched their new branding on International Women’s Day. The new master brand sits alongside all the section brands showing a unified family. The refreshed look brings together everyone from Rainbows to Rangers with a new trefoil and individual colours to represent each section.
Our numbers continue to increase with a total of 4813 (young members and volunteers) recorded when annual subscriptions were taken in Feb 2023, which is approx. 9% increase from 2022. These numbers increased further by the end of the year, but we have still not reached our pre-covid numbers.
Events took place for each section with 207 Guides, Rangers and Young Leaders taking part in “Brumopoly” in March. This was a monopoly type game whereby groups of girls set off from various locations in Birmingham having to both find a variety of places using paper maps (not google!) and also complete lots of challenges on route. All teams ended up at Trefoil House to have pizza and prizes were presented for not only scoring the most points, but also ‘silliest shaped statue; ‘best song’, ‘best mascot’.
In May it was the turn of the Brownies in our county with 345 girls going to Warwick Castle for the Day. As well as visiting the castle and grounds they had a falconry display, watched the legend of the trebuchet, Britain’s largest siege machine, and had the chance to go on the Zog golden star trail.
236 Rainbows went on an adventure to ‘Conkers’ in Ashby de la Zouch, on a very hot day in June. Some of the activities that they took part in were barefoot walks, sensory trails, fairy labyrinth and the splash park. They also watched a 4D film in the Discovery Centre.
All of these events were a great success enabled by having amazing volunteers that both organise and bring their girls along.
We had 2 county international trips this year:-
· ‘Sustainable Europe’ – this group travelled around Europe including visiting our Girlguiding centre in Switzerland, Our Chalet. They went on lots of trains, looked at other countries’ projects on sustainability and faced a variety of challenges.
· ‘Ulfljotsvatn Scout Centre’ – Iceland. An adventurous trip with a glacier walk, swimming in a secret lagoon and hot springs, horse riding, whale watching and lots more.
We hold an annual selection weekend to ensure that we have the most suitable girls to represent our county abroad and provide experiences that are unforgettable. These can often be challenging but the girls get such a lot out of them. The Leaders give up their own time to be able to accompany them and the trips are planned by all the group.
We are proud that we had 5 leaders that were selected to help at the King’s coronation in May. What an amazing experience for them. They have been rewarded with a special medal from the King.
The Friends of Blackmore are a great support to us by raising money to help us to maintain our beautiful camp site at Hanley Swan. We are really grateful for this as it enables us to look after both the residential buildings and camp site.
This year the Worcestershire Trefoil Guild celebrated their 80th Birthday. They put on a variety of events within the county that leaders were invited to attend. Their members are always willing to help at county events where we are always pleased to see them.
As well as county events our volunteers provide a varied programme for all the girls including residential weekends away and camps. We really appreciate all the volunteering hours that they put in to enable these to happen.
Janet Long, County Commissioner
Page 1
Girlguiding Worcestershire
Report of the Trustees for the Year Ended 31 December 2023
## **FINANCIAL REVIEW**
The Statement of Financial Activities for the year ended 31 December 2023 shows income for the year of £168,160 (2022: £120,307) and expenditure for the year of £136,933 (2022: £95,179). This gave a net surplus of income over expenditure of £31,227 (2022: £25,128).
The charity's total funds at the end of the year were £500,877 (2022: £469,650). This included unrestricted funds of £382,236 (2022: £357,354) and restricted funds of £118,641 (2022: £112,296)
## **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 Mrs C Ready Ms J Capewell Ms G Bretherton Mrs K Rice until 04.04.23 Ms T J Riley until 13.09.23 Ms S Smithson until 25.10.23 Mrs D Nash until 12.11.23 Mrs A Williams from 04.04.23 Mrs M Flynn from 13.09.23 Mrs L Roberts from 25.10.23 Mrs C. Howell from 12.11.23
## **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 2023
## **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
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charity SORP 2019 (FRS 102)
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material disclosures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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 2023
## **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:
- 1 accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
- 2 the accounts do not accord with those records; or
- 3 the accounts do 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.
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 2023
|Unrestricted
Funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
60,917
Charitable activities
97,655
Other trading activities
2
2,086
Investment income
3
1,157
Total
161,815
EXPENDITURE ON
Raising funds
4,532
Charitable activities
80,645
Governance
51,756
Total
136,933
NET INCOME/(EXPENDITURE)
24,882
RECONCILIATION OF FUNDS
Transfer to restricted funds
-
Net movement in funds
24,882
Total funds brought forward
357,354
TOTAL FUNDS CARRIED FORWARD
382,236|Restricted Funds
£
-
-
6,345
-
6,345
-
-
-
-
6,345
-
6,345
112,296
118,641|31/12/2023
Total Funds
£
60,917
97,655
8,431
1,157
168,160
4,532
80,645
51,756
136,933
31,227
-
31,227
469,650
500,877|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|
Page 5
## Girlguiding Worcestershire
## Balance Sheet
## 31 December 2023
|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
£
116,230
98
116,328
14,056
27,318
258,521
299,895
33,987 )
(
265,908
382,236
382,236|Restricted
Funds
£
-
118,641
118,641
118,641
118,641
118,641|31/12/2023
Total
Funds
£
116,230
98
116,328
14,056
27,318
377,162
418,536
33,987 )
(
384,549
500,877
500,877
382,236
118,641
500,877|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|
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 2023
## 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 2023
## **2 OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
|Fundraising events
Friends of Blackmore Income
Blackmore Shop Income
Shower Block
**INVESTMENT INCOME**
Deposit account interest|31/12/2023
£
159
3,198
5,074
-
8,431
31/12/2023
£
1,157|31/12/2022
£
3,757
2,277
8,488
120|
|||14,642|
|||31/12/2022
£
67|
## **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 2023 nor for the year ended 31 December 2022.
Trustees' expenses
There were no trustees expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
The Charity had 3 employees (2022: 3). No employee received benefits exceeding £60,000
The Independent examiners fee is £780 (2022: £780)
## **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
Transfer to restricted funds
Net movement in funds
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD|Unrestricted
Funds
£
49,068
56,530
10,400
67
116,065
3,586
51,623
39,970
95,179
20,886
73,461 )
(
52,575 )
(
409,929
357,354|Restricted
Funds
£
-
-
4,242
-
4,242
-
-
-
-
4,242
73,461
77,703
34,593
112,296|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|
Page 8
Girlguiding Worcestershire
## Notes to the Financial Statements for the Year Ended 31 December 2023
## **6 TANGIBLE FIXED ASSETS**
|COST
At 1 January 2023
At 31 December 2023
DEPRECIATION
At 1 January 2023
Charge for the year
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
COST
At 1 January 2023
Additions in year
At 31 December 2023
DEPRECIATION
At 1 January 2023
Charge for the year
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022|County
Meeting
Room
£
113,245
113,245
11,256
2,831
14,087
99,158
101,989
Equipment
£
3,537
-
3,537
2,097
160
2,257
1,280
1,440|Blackmore Lease
£
21,000
21,000
5,040
168
5,208
15,792
15,960
Office Equipment
£
12,290
-
12,290
12,290
-
12,290
-
-|Blackmore
Camp
£
121,273|
|---|---|---|---|
||||121,273|
||||121,273
-|
||||121,273|
||||-|
||||-|
||||Total
£
271,345
-|
||||271,345|
||||151,956
3,159|
||||155,115|
||||116,230|
||||119,389|
Page 9
## Girlguiding Worcestershire
## Notes to the Financial Statements for the Year Ended 31 December 2023
## 7 **FIXED ASSET INVESTMENTS**
|**FIXED ASSET INVESTMENTS**||
|---|---|
|MARKET VALUE
At 1 January 2023 and 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022|Unlisted
Investments
£
98|
|||
||98|
|||
||98|
There were no investment assets outside the UK.
## 8 **STOCKS**
|**9**|31/12/2023
£
Blackmore Shop Stock
6,033
Badges - County Stock
7,918
Bags
105
14,056
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31/12/2023
£
Other debtors
27,318
27,318
Fair FX Credit Cards
3,568
Brumopoly costs in advance
-
Europe Costs in advance
-
Scandinavia Costs in advance
-
Mexico costs in advance
19,439
Germany costs in advance
1,183
Insurance
3,128
27,318|31/12/2022
£
4,987
9,604
105|
|---|---|---|
|||14,696|
|||31/12/2022
£
10,839|
|||10,839|
|||1,482
9
4,345
1,406
-
-
3,597|
|||10,839|
Page 10
Girlguiding Worcestershire
Notes to the Financial Statements
## for the Year Ended 31 December 2023
## **10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Taxation and social security
Other creditors
Europe Income in advance
Scandinavia Income in advance
Mexico income in advance
Germany income in advance
Other creditors
**11**
**MOVEMENT IN FUNDS**
At
1/01/2023
Unrestricted Funds
General fund
357,354
Restricted Funds
Restricted funds
112,296
TOTAL FUNDS
469,650
Net movement in funds included above are as follows:
Incoming
resources
Resources
expended
Unrestricted Funds
General fund
161,815
136,933 )
(
Restricted Funds
Restricted funds
6,345
-
TOTAL FUNDS
168,160
136,933 )
(|31/12/2023
£
905
33,082
33,987
-
-
19,695
11,754
1,633
33,082
Net
movement
24,882
6,345
31,227
Transfer to
Restricted
Funds
-
-
-|31/12/2022
£
305
23,059|
|---|---|---|
|||23,364|
|||10,598
11,680
-
-
781|
|||23,059|
|||At
31/12/2023
382,236
118,641|
|||500,877|
|||Movement
in funds
24,882
6,345|
|||31,227|
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 £84,048.
## **12 RELATED PARTY TRANSACTIONS**
There were no related party transactions for the year ended 31 December 2023.
Page 11