**REGISTERED CHARITY NUMBER: 1055356**
## **Report of the Trustees and**
**Unaudited Financial Statements**
**for the Year Ended 31 December 2020**
**for**
**Wiltshire North County Guide Association**
MHA Monahans Chartered Accountants 38-42 Newport Street Swindon Wiltshire SN1 3DR
**Wiltshire North County Guide Association**
**Contents of the Financial Statements for the Year Ended 31 December 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**||7||
|**Notes to the Financial Statements**|8|to|15|
**Wiltshire North County Guide Association**
## **Report of the Trustees for the Year Ended 31 December 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Girlguiding is the leading charity for girls and young women in the UK. Thanks to the dedication and support of 100,000 amazing volunteers, we are active in every part of the UK, giving girls and young women a space where they can be themselves, have fun, build brilliant friendships, gain valuable life skills and make a positive difference to their lives and their communities. We build girls' confidence and raise their aspirations. We give them the chance to discover their full potential and encourage them to be a powerful force for good.
## **Public benefit**
The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding the activities the charity should undertake. The trustees consider that they have acted in the public benefit.
Page 1
**Wiltshire North County Guide Association**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **ACHIEVEMENT AND PERFORMANCE**
In 2020 Girlguiding launched its new strategy Today, Tomorrow and Together.
The strategy introduced a set of priorities that Girlguiding have identified through consultation and research.
For girls and young women -
I'm free to be me: I have more confidence in myself.
## For all members -
I care: I make a positive difference to others and the world around me.
For volunteers -
I empower girls: I use my time and talents to empower the next generation of women.
For society -
We inspire change: We use our influence as Girlguiding to remove barriers so girls and women can thrive.
The research that went towards forming the strategy has also been used to help build shared goals for Girlguiding.
## Shared goals for Girlguiding:
" Create exceptional experiences for girls and young women
" Develop a rewarding volunteer experience
" More inclusive and impactful
On Monday 16th March 2020 Girlguiding announced the suspension of units meeting face to face. Some units adapted their programme to enable them to meet on a virtual platform giving our young members the opportunity of continuing their guiding activities during a global pandemic. Other units provided packs for their girls during this time which included activities for badges and online activities.
Peer Education sessions were moved online and delivered virtually to Brownies, Guides and Rangers on Think Resilient and Breaking Free by our team of Peer Educators ( 14-25 year old members)
Virtual sleepovers were popular in 2020 with units who were unable to run their normal residential activities. These gave the girls, and their parents, opportunities to build dens in their own homes to sleep in, with many ending their events with virtual campfires.
UK Parliament week continued virtually throughout the county. Units held online debates and voted on issues important to them.
Our 18-30's now "Inspire" held monthly virtual events from Murder Mystery's to craft sessions.
Our volunteers have embraced the challenges that the Covid-19 pandemic has brought to County, with many leaders having to rapidly learn the virtual platforms used to be able to continue their guiding and deliver sessions to enthusiastic girls.
Trainings for our volunteers such as A Safe Space (ASS) that had previously been delivered face to face moved online. New and relevant trainings including how to run a virtual meeting and how to run a virtual sleepover were created.
Our annual County Day was held virtually over zoom where we used breakout rooms for Trainings. This was received well by those who attended with feedback being positive.
Recruitment of new volunteers was successful in some parts of the County with District and Division teams using Facebook to raise the profile of Girlguiding in Wiltshire North.
Girlguiding nationally partnered up with Children in Need, with units taking part in the "Act your Age" campaign by acting their age and raising funds towards both Girlguiding and BBC Children in Need.
## Achievement and Awards
Over 100 Long Service Awards were sent to volunteers during 2020, as we were unfortunately unable to hold any large-scale events to present these personally.
Bronze, Silver and Gold Awards, achieved by the girls as part of the Guiding programme, were presented in various socially distanced ways across the County to all sections during 2020.
Page 2
**Wiltshire North County Guide Association**
## **Report of the Trustees for the Year Ended 31 December 2020**
3 Region Compass Awards were presented virtually to volunteers in Wiltshire North, these were nominated by their guiding peers.
10 of our volunteers were able to complete their Leadership Qualifications during the pandemic in 2020. Mentors and mentees both finding ways to complete this to the required standard.
5 Chief Commissioners awards were presented to our volunteers. These were awarded after parents had contacted Guiding to express their thanks for leaders who have gone above and beyond to support their daughters during their guiding journey.
## Covid-19 Impact on the County
After the first lockdown eased units were able to meet outside face to face, and some even made it inside for a meeting before rising numbers of covid-19 cases caused a second lockdown, reverting to virtual meetings again.
Both Maud Heath Centre and Chilton Farm properties were impacted by lack of hire from units and other organisations. The biannual Chilton Farm campsite week did not take place during 2020.
Much of the planned work at Maud Heath was unable to take place in 2020. The allocated funds for this work have been carried over to 2021. Maintenance and development of both the building and the outside green area continue to be a priority.
International trips to Denmark and Greece were cancelled due to the pandemic and international travel restrictions.
Membership numbers dropped with over 800 girls and adult volunteers leaving our County during the year. Some of this drop may be attributed to the national requirement for all adult members to be compliant in their roles safe space training by the end of December 2020.
The Wiltshire North County team stepped up to the logistical challenge of running a county during lockdown and subsequent restrictions from government and Girlguiding.
County Exec meetings and subcommittee meetings moved online to ensure that we continued to follow the required management of the county.
This enforced moving online highlighted some benefits of using a virtual platform for meetings. Volunteers expressed that not having to travel for meetings - for some an hour each way, meant that meetings impacted less on an evening. Environmentally and personally, we have decided that a mix of virtual and face to face meetings will be the norm going forward.
Looking towards the future, we need to be honest. The recovery from the ongoing issues from covid-19, for Guiding as a whole and for Wiltshire North will be long.
Recruitment of leaders to replace those who have left is a priority. As we start to be able to promote ourselves face to face at events spending on marketing will need to increase.
To make sure all our volunteers are best placed to support this recovery we will continue to offer trainings to our volunteers free at point of delivery.
As internationals restart, we will continue to offer grants towards travel opportunities from the county for both girls and adults.
## **FINANCIAL REVIEW**
## **Financial position**
At 31 December 2020 the charity had total funds of £511,279.
Total income for the year was £57,638, down £40,117 on the prior year. Total spend for the year was £69,739, down £23,831 on the prior year. Investments rose by £4,473.
## **Reserves policy**
The total value of funds held at the balance sheet date was £511,279 (2019: £518,907). The value of restricted funds was £83,779 (2019: £77,169). The charity also holds £205,072 of funds that can only be realised by disposing of tangible fixed assets. Therefore, the free reserves of the charity are £222,428.
Girlguiding recommends that three to six months operating costs are retained as a reserve i.e. £48,000 which is equivalent to 6 months of running costs for the charity. The charity holds in excess of these reserves.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 3
**Wiltshire North County Guide Association**
## **Report of the Trustees for the Year Ended 31 December 2020**
The constitution of the Guide Association is found on the Royal Charter and Bye Laws. Girlguiding Wiltshire North is governed by its own constitution and by the provisions of the Guiding Manual. It is registered as a charity. It is headed by two joint County Commissioners who chair the County Executive meetings in turn.
The constitution was amended and approved by the trustees at its meeting on 7th March 2020.
## **Recruitment and appointment of new trustees**
Girlguiding Wiltshire North is divided into eight Divisions: Kennet, Malmesbury, North Wiltshire, North West Wiltshire, Swindon East, Swindon West, Swindon South and Swindon North. Each of the Divisions is headed by a Division Commissioner or a Division Team.
Members of the Executive Committee are nominated or appointed in accordance with the procedures established by Girlguiding Wiltshire North. The charity trustees are the voting members of the Executive Committee. The constitution has been amended to reflect the shared role of County Commissioner. All trustees are volunteers and Girlguiding Wiltshire North does not employ any staff.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1055356
## **Principal address**
c/o 29 Byron Avenue Royal Wootton Bassett Swindon SN4 8EY
## **Trustees**
Mrs T Warren - County Commissioner Mrs E Radford - County Commissioner Mrs C Blakesley - Swindon East Mrs V Roberts - Malmesbury Mrs G Shaw - Malmesbury Mrs S Pulleyn - North Wilts and Swindon North Mrs S Greenhow - North West Wilts Mrs M Moreton - Kennet Miss M Morse - Swindon South Mrs K Cooper - Swindon West
## **Independent Examiner**
S G Fraser FCA MHA Monahans Chartered Accountants 38-42 Newport Street Swindon Wiltshire SN1 3DR
Approved by order of the board of trustees on 28 October 2021 and signed on its behalf by:
T Warren - Trustee
Page 4
**Independent Examiner's Report to the Trustees of Wiltshire North County Guide Association**
## **Independent examiner's report to the trustees of Wiltshire North County Guide Association**
I report to the charity trustees on my examination of the accounts of Wiltshire North County Guide Association (the Trust) for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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.
S G Fraser FCA MHA Monahans Chartered Accountants 38-42 Newport Street Swindon Wiltshire SN1 3DR
28 October 2021
Page 5
**Wiltshire North County Guide Association**
## **Statement of Financial Activities for the Year Ended 31 December 2020**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
2,027
**Charitable activities**
6
Guiding activities and events
46,689
Other trading activities
4
6,519
Investment income
5
266
**Total**
55,501
**EXPENDITURE ON**
Raising funds
7
16,318
**Charitable activities**
8
Guiding activities and events
53,421
**Total**
69,739
Net gains on investments
-
**NET INCOME/(EXPENDITURE)**
(14,238)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
441,738
**TOTAL FUNDS CARRIED FORWARD**
427,500|Restricted
funds
£
-
-
-
2,137
2,137
-
-
-
4,473
6,610
77,169
83,779|2020
Total
funds
£
2,027
46,689
6,519
2,403
57,638
16,318
53,421
69,739
4,473
(7,628)
518,907
511,279|2019
Total
funds
£
2,958
45,515
46,626
2,656|
|---|---|---|---|
||||97,755
37,208
56,362|
||||93,570
10,570|
||||14,755
504,152|
||||518,907|
The notes form part of these financial statements
Page 6
## **Wiltshire North County Guide Association**
|**FIXED ASSETS**
Tangible assets
Investments
**CURRENT ASSETS**
Stocks
Debtors
Cash at bank
**CREDITORS**
Amounts falling due within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Balance Sheet**
**31 December 2020**
Notes
14
15
16
17
18
20|2020
£
205,072
74,092
279,164
11,945
5,963
233,555
251,463
(19,348)
232,115
511,279
511,279
427,500
83,779
511,279|2019
£
215,533
69,619
285,152
17,860
700
222,780
241,340
(7,585)
233,755
518,907
518,907
441,738
77,169
518,907|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 October 2021 and were signed on its behalf by:
T Warren - Trustee
The notes form part of these financial statements
Page 7
**Wiltshire North County Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **1. GENERAL INFORMATION**
The charity is an unincorporated trust constituted by a trust deed. The registered office address and principal activities are given in the trustees report.
## **2. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
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 (FRS 102) issued on 16 July 2014 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 in sterling which is the functional currency of the charity and rounded to the nearest pound.
There are no significant areas of judgements or key sources of estimation uncertainty. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **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.
Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
Fundraising is funds raised by shop income and other events and are accounted for gross.
Dividends and investments are accounted for when receivable except for Bank interest when unpaid interest is accrued. Tax recoverable on such income is recognized in the same accounting year.
## **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 benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 5% on a straight line basis Long leasehold - 5% on a straight line basis, 4% on a straight line basis and 1% straight line
Page 8
continued...
**Wiltshire North County Guide Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **2. ACCOUNTING POLICIES - continued**
**Tangible fixed assets** Fixtures and fittings - 20% on straight line basis and 10% on straight line basis
All fixed assets whether purchased or donated are capitalized, except for expenditure incurred in the replacement of assets of less than £500. The cost of fixed assets is the purchase cost together with any incidental costs of acquisition.
Depreciation is calculated to write off the cost of a tangible fixed asset over the expected useful life of the asset. Land is not depreciated.
## **Investments**
Investments are valued at market value at 31st December.
## **Current assets**
Amounts owing to the charity at 31st December in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectable.
## **Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
## **Current liabilities**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Stocks**
Stocks are valued at the lower of cost and 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.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **3. DONATIONS AND LEGACIES**
|**DONATIONS AND LEGACIES**|||
|---|---|---|
||2020|2019|
||£|£|
|Donations|2,027|1,458|
|Grants|-|1,500|
||2,027|2,958|
|Grants received, included in the above, are as follows:|||
||2020|2019|
||£|£|
|Other|||
||-|1,500|
Page 9
continued...
**Wiltshire North County Guide Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
|**4.**
**OTHER TRADING ACTIVITIES**
Hire of facilities and fees (outside girlguides)
Sale of goods
**5.**
**INVESTMENT INCOME**
Dividends
Deposit account interest
**6.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
Guiding activities and events
Boating and campsite
Guiding activities and events
International trips
Guiding activities and events
Misc income
Guiding activities and events
Membership subscriptions
Guiding activities and events
County events
Guiding activities and events
Grants received, included in the above, are as follows:
Swindon Borough Council
Wiltshire County Council|2020
£
1,185
5,334
6,519
2020
£
2,137
266
2,403
2020
£
20,000
481
3,708
-
22,500
-
46,689
2020
£
10,000
10,000
20,000|2019
£
7,068
39,558|
|---|---|---|
|||46,626|
|||2019
£
2,095
561
2,656
2019
£
-
3,489
14,963
153
22,603
4,307|
|||45,515|
|||2019
£
-
-|
|||-|
Government grant income totalling £20,000 was received for COVID 19 relief and Retail, Hospitality and Leisure grant . There were no unfulfilled conditions and other contingencies attached to any of the grants that have been recognised in income.
## **7. RAISING FUNDS**
## **Raising donations and legacies**
|**Raising donations and legacies**|||
|---|---|---|
|Expenses (outside GG)
Cost of sales and other shop running costs|2020
£
462
15,856
16,318|2019
£
220
36,988|
|||37,208|
Page 10
continued...
**Wiltshire North County Guide Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **8. CHARITABLE ACTIVITIES COSTS**
|**8.**|**CHARITABLE ACTIVITIES COSTS**||||
|---|---|---|---|---|
|||Direct|Support||
|||Costs (see|costs (see||
|||note 9)|note 11)|Totals|
|||£|£|£|
||Guiding activities and events|47,341|6,080|53,421|
|**9.**|**DIRECT COSTS OF CHARITABLE ACTIVITIES**||||
||||2020|2019|
||||£|£|
||Boating costs||-|1,088|
||Campsite costs||19,400|5,104|
||INTOPS costs||749|760|
||International trip costs||9,323|16,074|
||Maud heath centre premises and office costs||2,233|9,317|
||Membership subscriptions||1,214|702|
||County event and other costs||1,658|2,822|
||Badges and awards||2,303|1,798|
||Depreciation||10,461|10,461|
||||47,341|48,126|
|**10.**|**GRANTS PAYABLE**||||
||||2020|2019|
||||£|£|
||Guiding activities and events||-|700|
|**11.**|**SUPPORT COSTS**||||
||||Governance||
|||Management|costs|Totals|
|||£|£|£|
||Guiding activities and events|4,790|1,290|6,080|
||Support costs, included in the above, are as follows:||||
||||2020|2019|
||||Guiding||
||||activities||
||||and|Total|
||||events|activities|
||||£|£|
||Equipment||473|270|
||Trustee expenses||-|38|
||Expenses and training||2,795|5,000|
||Administration||1,522|1,146|
||County AGM||-|254|
||Accountancy and independent examination||1,290|828|
||||6,080|7,536|
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continued...
**Wiltshire North County Guide Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **12. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **Trustees' expenses**
No (2019 - 3) trustees were paid travel expenses this year (2019 - £38).
## **13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Guiding activities and events
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Guiding activities and events
**Total**
Net gains on investments
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**
**14.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2020 and 31 December 2020
**DEPRECIATION**
At 1 January 2020
Charge for year
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019|Freehold
property
£
12,287
5,822
397
6,219
6,068
6,465|Unrestricted
fund
£
1,458
45,515
46,626
561
94,160
37,208
54,162
91,370
-
2,790
438,948
441,738
Long
leasehold
£
299,135
96,856
8,768
105,624
193,511
202,279||Restricted
funds
£
1,500
-
-
2,095
3,595
-
2,200
2,200
10,570
11,965
65,204
77,169
Fixtures
and
fittings
£
11,923
5,134
1,296
6,430
5,493
6,789|Total
funds
£
2,958
45,515
46,626
2,656
97,755
37,208
56,362
93,570
10,570
14,755
504,152
518,907
Totals
£
323,345
107,812
10,461
118,273
205,072
215,533|Total
funds
£
2,958
45,515
46,626
2,656|
|---|---|---|---|---|---|---|
|||||||97,755
37,208
56,362|
|||||||93,570
10,570|
|||||||14,755
504,152|
|||||||518,907|
||||||||
||||||||
||||||||
||||||||
Page 12
continued...
**Wiltshire North County Guide Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **15. FIXED ASSET INVESTMENTS**
|**MARKET VALUE**
At 1 January 2020
Revaluations
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019
There were no investment assets outside the UK.
**16.**
**STOCKS**
Stocks
**17.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments
**18.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
Accruals and deferred income
**19.**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
fund
£
Fixed assets
205,072
Investments
-
Current assets
241,776
Current liabilities
(19,348)
427,500|Restricted
funds
£
-
74,092
9,687
-
83,779|Listed
investments
£
69,619
4,473
74,092
74,092
69,619
2020
2019
£
£
11,945
17,860
2020
2019
£
£
5,963
700
2020
2019
£
£
26
-
9,235
-
10,087
7,585
19,348
7,585
2020
2019
Total
Total
funds
funds
£
£
205,072
215,533
74,092
69,619
251,463
241,340
(19,348)
(7,585)
511,279
518,907|
|---|---|---|
Page 13
continued...
**Wiltshire North County Guide Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **20. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
International grants
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
55,501
**Restricted funds**
International grants
2,137
**TOTAL FUNDS**
57,638
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
International grants
**TOTAL FUNDS**|At 1.1.20
£
441,738
77,169
518,907
Resources
expended
£
(69,739)
-
(69,739)
At 1.1.19
£
438,948
65,204
504,152|Net
movement
At
in funds
31.12.20
£
£
(14,238)
427,500
6,610
83,779
(7,628)
511,279
Gains and
Movement
losses
in funds
£
£
-
(14,238)
4,473
6,610
4,473
(7,628)
Net
movement
At
in funds
31.12.19
£
£
2,790
441,738
11,965
77,169
14,755
518,907|
|---|---|---|
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|94,160|(91,370)|-|2,790|
|**Restricted funds**|||||
|International grants|2,095|(700)|10,570|11,965|
|Campsite|1,500|(1,500)|-|-|
||3,595|(2,200)|10,570|11,965|
|**TOTAL FUNDS**|97,755|(93,570)|10,570|14,755|
International grants - to assisting members to get the opportunity to attend international events and support to attend international events in the UK and the activities in County
Page 14
continued...
**Wiltshire North County Guide Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **21. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2020.
Page 15