REGISTERED CHARITY NUMBER: 1055356
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2021
for
Wiltshire North County Guide Association
Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA
Wiltshire North County Guide Association
Contents of the Financial Statements for the Year Ended 31 December 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 14 |
Wiltshire North County Guide Association
Report of the Trustees for the Year Ended 31 December 2021
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. 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.
ACHIEVEMENT AND PERFORMANCE
2021 has continued to be challenging for Guiding in Wiltshire North. The ongoing low-level disruption from Covid 19 has resulted in all levels, from units up to county, facing last minute changes due to illness of our volunteers, however in true guiding tradition we have faced this head on and with creative thinking and support from others, our volunteers in Wiltshire North have provided our young members with the opportunity to be themselves, to meet others and to excel to the best of their ability.
Following the 3 key shared goals in Girlguiding members in Wiltshire North have created exceptional experiences for girls, a rewarding volunteer experience whilst being inclusive and impactful.
Exceptional experiences for girls
Our young members have attended unit meetings, many activities having been suggested by the girls themselves. They have taken part in residentials, either in person or virtually, gone on day trips and attended events with other units at local levels.
Girls have worked towards and earned bronze, silver and gold awards linked to the Girlguiding programme. We continue to promote and support the Queens Guide award, the Duke of Edinburgh scheme, The Commonwealth Award and the Young Leader qualification.
Rewarding volunteer experience
In Wiltshire North, we have offered online training and face to face training, giving our volunteers the choice of how they can attend these events. These have supplemented the trainings being offered by national and region. We have sent out monthly information to inform our volunteers of these opportunities. These have also included reminders about important national and regional updates.
Our commissioners continue to support our volunteers who have questions around Girlguiding management including safeguarding issues.
We have posted out long service awards and, as restrictions have allowed us, we have also been able to present these and other awards in person.
Inclusive and impactful
As Covid restrictions eased and life started to take on a more settled period, our volunteers have used differing ways to remind the local people of Girlguiding. They have used media platforms and, when possible, attended events to get our presence back out into the community in a visual way.
Our inclusion advisor has supported units requiring extra help for young members. These have been various in the level of support needed and wide ranging in their complexity.
We continue to support our adult volunteers as needed so that all can accesses Girlguiding.
What next
Looking towards the coming year, we will continue to support adult and girl recruitment and retention at all levels. We will continue to monitor our county management systems to ensure they are robust and review periodically, implementing changes if required.
We will continue to offer training to our volunteers free at point of delivery, using different methods of delivery. We will continue to support all volunteers to deliver the best Guiding they can in Wiltshire North.
FINANCIAL REVIEW
Financial position
At 31 December 2021 the charity had total funds of £527,476.
Total income for the year was £75,088, up £17,450 on the prior year. Total spend for the year was £69,447, down £292 on the prior year. Investments rose by £10,556.
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Wiltshire North County Guide Association
Report of the Trustees for the Year Ended 31 December 2021
FINANCIAL REVIEW
Reserves policy
The total value of funds held at the balance sheet date was £527,476 (2020: £511,279). The value of restricted funds was £99,850 (2020: £83,779). The charity also holds £194,612 of funds that can only be realised by disposing of tangible fixed assets. Therefore, the free reserves of the charity are £233,014.
Girlguiding state that a good starting point is for three to six months operating costs to be 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.
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
| Trustees | |
|---|---|
| Elizabeth Radford | Joint County Commissioner |
| Tracey Warren | Joint County Commissioner |
| Cherie Bennett | Assistant County Commissioner (From 14-7-2022) |
| Vicki Roberts | Division Commissioner- Malmesbury |
| Gillian Shaw | Division Commissioner- Malmesbury - (To 12-8-2021) |
| Sophie Bloodworth | Division Commissioner - Malmesbury (From 26-6-2022) |
| Sharon Greenhow | Division Commissioner - North West Wilts (To 31-8-2021) |
| Cherie Bennett | Division Commissioner - North West Wilts (From 2-10-22) |
| Gemma Millard | Division Commissioner - North West Wilts (From 2-10-2022) |
| Samantha Pulleyn | Division Commissioner - North Wilts (To 10-11-2021) |
| Samantha Pulleyn | Division Commissioner - Swindon North (To 17-11-2021) |
| Katharine Cooper | Division Commissioner - Swindon West (From 23-1-21) |
| Michelle Morse | Division Commissioner - Swindon South (To 8-2-2022) |
| Caroline Blakesley | Division Commissioner - Swindon East |
| Wendy Beattie | Division Commissioner - Kennet (From 23-8-2021) |
Independent Examiner
James Gare DChA FCA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA
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Wiltshire North County Guide Association
Report of the Trustees for the Year Ended 31 December 2021
24 October 2022 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ T Warren - Trustee
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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 2021.
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:
-
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
-
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.
James Gare DChA FCA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA
26 October 2022 Date: .............................................
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Wiltshire North County Guide Association
Statement of Financial Activities for the Year Ended 31 December 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 81 Charitable activities Guiding activities and events 42,714 Other trading activities 4 26,764 Investment income 5 14 Total 69,573 EXPENDITURE ON Raising funds 7 26,084 Charitable activities 8 Guiding activities and events 43,363 Total 69,447 Net gains on investments - NET INCOME/(EXPENDITURE) 126 RECONCILIATION OF FUNDS Total funds brought forward 427,500 TOTAL FUNDS CARRIED FORWARD 427,626 |
Restricted funds £ 3,335 - - 2,180 5,515 - - - 10,556 16,071 83,779 99,850 |
2021 Total funds £ 3,416 42,714 26,764 2,194 75,088 26,084 43,363 69,447 10,556 16,197 511,279 527,476 |
2020 Total funds £ 2,027 47,814 5,394 2,403 57,638 16,318 53,421 69,739 4,473 (7,628) 518,907 511,279 |
|---|---|---|---|
The notes form part of these financial statements
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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 2021 Notes 13 14 15 16 17 19 |
2021 £ 194,612 84,648 279,260 14,650 6,722 239,109 260,481 (12,265) 248,216 527,476 527,476 427,626 99,850 527,476 |
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 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 24 October 2022
............................................. E Radford - Trustee
............................................. C Bennett - Trustee
The notes form part of these financial statements
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Wiltshire North County Guide Association
Notes to the Financial Statements for the Year Ended 31 December 2021
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.
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 Fixtures and fittings - 20% on straight line basis and 10% on straight line basis
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
2. ACCOUNTING POLICIES - continued
Tangible fixed assets
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.
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.
4.
| DONATIONS AND LEGACIES Donations OTHER TRADING ACTIVITIES Hire of facilities and fees (outside girlguides) Sale of goods |
2021 £ 3,416 2021 £ 1,221 25,543 26,764 |
2020 £ 2,027 2020 £ 60 5,334 |
|---|---|---|
| 5,394 |
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
5. INVESTMENT INCOME
| Dividends Deposit account interest 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 Activity Days Guiding activities and events Grants received, included in the above, are as follows: Swindon Borough Council Wiltshire County Council |
2021 £ 2,180 14 2,194 2021 £ 25,717 1,117 - 1,484 14,201 25 170 42,714 2021 £ 17,717 8,000 25,717 |
2020 £ 2,137 266 2,403 2020 £ 20,000 481 3,708 1,125 22,500 - - |
|---|---|---|
| 47,814 | ||
| 2020 £ 10,000 10,000 |
||
| 20,000 |
6. INCOME FROM CHARITABLE ACTIVITIES
Government grant income was received for COVID 19 relief. 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 | |
|---|---|
| 2021 £ Expenses (outside GG) 582 Cost of sales and other shop running costs 25,502 26,084 CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 9) note 10) £ £ Guiding activities and events 33,211 10,152 |
2020 £ 462 15,856 |
| 16,318 | |
| Totals £ 43,363 |
8. CHARITABLE ACTIVITIES COSTS
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
9. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Campsite costs INTOPS costs International trip costs Maud heath centre premises and office costs Membership subscriptions County event and other costs Badges and awards Depreciation |
2021 £ 3,306 - - 16,514 729 221 1,980 10,461 33,211 |
2020 £ 19,400 749 9,323 2,233 1,214 1,658 2,303 10,461 47,341 |
|---|---|---|
10. SUPPORT COSTS
| SUPPORT COSTS | |||
|---|---|---|---|
| Governance | |||
| Management | costs | Totals | |
| £ | £ | £ | |
| Guiding activities and events | 8,970 | 1,182 | 10,152 |
| Support costs, included in the above, are as follows: | |||
| 2021 | 2020 | ||
| Guiding | |||
| activities | |||
| and | Total | ||
| events | activities | ||
| £ | £ | ||
| Promotional events | 3,860 | - | |
| Equipment | 100 | 473 | |
| Expenses and training | 3,817 | 2,795 | |
| Administration | 1,193 | 1,522 | |
| Accountancy and independent examination | 1,182 | 1,290 | |
| 10,152 | 6,080 |
11. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 2,027 Charitable activities Guiding activities and events 47,814 Other trading activities 5,394 Investment income 266 Total 55,501 EXPENDITURE ON Raising funds 16,318 |
Restricted funds £ - - - 2,137 2,137 - |
Total funds £ 2,02 47,81 5,39 2,40 |
|---|---|---|
| 57,63 | ||
| 16,31 |
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
| 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund £ Charitable activities 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 13. TANGIBLE FIXED ASSETS Freehold Long property leasehold £ £ COST At 1 January 2021 and 31 December 2021 12,287 299,135 DEPRECIATION At 1 January 2021 6,219 105,624 Charge for year 397 8,767 At 31 December 2021 6,616 114,391 NET BOOK VALUE At 31 December 2021 5,671 184,744 At 31 December 2020 6,068 193,511 14. FIXED ASSET INVESTMENTS MARKET VALUE At 1 January 2021 Revaluations At 31 December 2021 NET BOOK VALUE At 31 December 2021 At 31 December 2020 |
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund £ Charitable activities 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 13. TANGIBLE FIXED ASSETS Freehold Long property leasehold £ £ COST At 1 January 2021 and 31 December 2021 12,287 299,135 DEPRECIATION At 1 January 2021 6,219 105,624 Charge for year 397 8,767 At 31 December 2021 6,616 114,391 NET BOOK VALUE At 31 December 2021 5,671 184,744 At 31 December 2020 6,068 193,511 14. FIXED ASSET INVESTMENTS MARKET VALUE At 1 January 2021 Revaluations At 31 December 2021 NET BOOK VALUE At 31 December 2021 At 31 December 2020 |
Restricted Total funds funds £ £ - 53,421 - 69,739 4,473 4,473 6,610 (7,628) 77,169 518,907 83,779 511,279 Fixtures and fittings Totals £ £ 11,923 323,345 6,430 118,273 1,296 10,460 7,726 128,733 4,197 194,612 5,493 205,072 Listed investments £ 74,092 10,556 84,648 84,648 74,092 |
|---|---|---|
There were no investment assets outside the UK.
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
15. STOCKS
| Stocks 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments 17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors Accruals and deferred income 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted fund £ Fixed assets 194,612 Investments - Current assets 245,279 Current liabilities (12,265) 427,626 19. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds International grants Maud Heath Centre improvements TOTAL FUNDS |
Restricted funds £ - 84,648 15,202 - 99,850 At 1.1.21 £ 427,500 83,779 - 83,779 511,279 |
2021 £ 14,650 2021 £ 6,722 2021 £ 83 - 12,182 12,265 2021 Total funds £ 194,612 84,648 260,481 (12,265) 527,476 Net movement in funds £ 126 12,736 3,335 16,071 16,197 |
2020 £ 11,945 2020 £ 5,963 2020 £ 26 9,235 10,087 19,348 2020 Total funds £ 205,072 74,092 251,463 (19,348) 511,279 At 31.12.21 £ 427,626 96,515 3,335 99,850 527,476 |
|---|---|---|---|
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
19. MOVEMENT IN FUNDS - continued
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 | 69,573 | (69,447) | - | 126 |
| Restricted funds | ||||
| International grants | 2,180 | - | 10,556 | 12,736 |
| Maud Heath Centre improvements | 3,335 | - | - | 3,335 |
| 5,515 | - | 10,556 | 16,071 | |
| TOTAL FUNDS | 75,088 | (69,447) | 10,556 | 16,197 |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.1.20 | in funds | 31.12.20 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 441,738 | (14,238) | 427,500 | |
| Restricted funds | ||||
| International grants | 77,169 | 6,610 | 83,779 | |
| TOTAL FUNDS | 518,907 | (7,628) | 511,279 |
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 | 55,501 | (69,739) | - | (14,238) |
| Restricted funds | ||||
| International grants | 2,137 | - | 4,473 | 6,610 |
| TOTAL FUNDS | 57,638 | (69,739) | 4,473 | (7,628) |
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
Maud Heath Centre improvements - A Richards memorial donations to be spent on improving facilities at the Maud Heath Centre.
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
20. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2021.
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