REGISTERED CHARITY NUMBER: 1055356
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2022
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 2022
| 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 2022
The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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.
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Wiltshire North County Guide Association
Report of the Trustees for the Year Ended 31 December 2022
ACHIEVEMENT AND PERFORMANCE
Girlguiding Wiltshire North continues to give its membership of around 2,700 adults and young members opportunity to access Guiding across the county. This is through unit meetings and other activities provided by our volunteers.
In Wiltshire North we follow the 3 shared goals of Girlguiding, giving exceptional experiences for girls, a rewarding volunteer experience and being inclusive and impactful.
Exceptional experiences for girls
Our unit meetings continue to provide the regular, ongoing experiences that our young members enjoy. They access a wide range of activities, often linked to the Guiding programme, giving them the opportunity to complete challenges, learn new skills or build on existing ones. In some cases, these will cumulate in the receiving of a badge to celebrate their achievement.
Our young members have continued to enjoy the opportunity to attend a residential. These have ranged from an overnight stay to a weeklong event. Residentials take place indoors or out, with many of our older sections enjoying the challenges that the British weather can bring while camping.
Our Guides and Rangers have had the opportunity to take part in international trips organised at either county level or above. They have taken part in selection weekends giving them the experience of completing activities with other young members not known to them. Building on those skills, such as leadership, planning, listening to others and compromising that are useful in everyday life.
Our Peer Educators are a group of young members aged 14-25, who undertake training to deliver sessions to our Brownie, Guides and Rangers on important topics such as self-esteem, safety, and gender stereotypes.
Rewarding volunteer experience
Without the continued dedication of our adult volunteers Girlguiding in Wiltshire North would not continue. Our adults give much more to Guiding than the unit meeting time. They prepare for activities and unit meetings, organise residentials' and trips for the young members to take part in. To enable then to do this they undertake trainings in many different subjects. To support our volunteers in this we run face to face trainings in many subjects, including safe space (safeguarding) and first response to complement the online trainings offered from region and HQ. In county we have support teams in place for our volunteers to access more specialised information around the many differing aspects of their volunteer role. For our commissioners, we run sessions specific to the extra responsibilities that they have taken on. We send out a monthly bulletin containing details and training dates to support our volunteers with accessing important Guiding information.
We hold thanks and recognition events, inviting those adult volunteers who have achieved an extra qualification or award in Guiding to attend. At these events long service is also recognised, with national Girlguiding badges being awarded from 5 years onwards.
Inclusive and impactful
In Wiltshire North we use many differing ways to shout out about what we do. We have a Facebook page for county and many of our levels have their own local pages promoting Girlguiding. Units undertake community projects in their areas, these support the local community and get us 'out there' so that people who may not know what Girlguiding is, can see what we are about. This supports both adult and young member recruitment.
We continue to strive to make Guiding in Wiltshire North inclusive for both adults and young members. We continue to assist units with the tools to support young members and adults who may find guiding challenging due to various reasons. If needed, we can also access support from HQ for members who may be experiencing personal challenges.
Going forward in 2023
We will continue to review and update our county management systems, including county structure making any changes if required. We will continue to offer training free at point of delivery.
In July 2023 we will see a change in county management when the current joint county commissioner team roles end. The incoming commissioner(s) will be supported in their role by the county exec committee.
FINANCIAL REVIEW Financial position
At 31 December 2022 the charity had total funds of £495,890.
Total income for the year was £102,132, up £27,044 on the prior year. Income relating to Maud Heath Centre was £5,635. Total spend for the year was £123,983, up £42,403 on the prior year. Costs relating to Maud Heath Centre were £26,719 which includes replacement flooring of £19,760. Investments fell by £9,735.
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Wiltshire North County Guide Association Report of the Trustees for the Year Ended 31 December 2022
FINANCIAL REVIEW
Reserves policy
The total value of funds held at the balance sheet date was £495,890 (2021: £527,476). The value of restricted funds was £92,352 (2021: £99,850). The charity also holds £212,741 of funds that can only be realised by disposing of tangible fixed assets. Therefore, the free reserves of the charity are £190,797.
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.
Environmental statement
Wiltshire North Girlguiding seek to create a culture where environmental considerations are integrated into all policy decisions and business activities across the county.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1055356
Principal address
c/o 29 Byron Avenue Royal Wootton Bassett Swindon SN4 8EY
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 Sophie Bloodworth Division Commissioner - Malmesbury (From 26-6-2022) Cherie Bennett Division Commissioner - North West Wilts (From 2-10-2022) Gemma Millard Division Commissioner - North West Wilts (From 2-10-2022) Katharine Cooper Division Commissioner - Swindon West Michelle Morse Division Commissioner - Swindon South (To 8-2-2022) Caroline Blakesley Division Commissioner - Swindon East Wendy Beattie Division Commissioner - Kennet Samantha Pulleyn Division Commissioner – North Wilts (ended Nov – 2022) Jennifer Matthews Division Commissioner - North Wilts (From 23-Jun-2023) Melanie Ball Division Commissioner – Swindon North (From 17-Apr-2023)
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Wiltshire North County Guide Association
Report of the Trustees for the Year Ended 31 December 2022
Independent Examiner James Gare DChA FCA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA
9 August 2023 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 2022.
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
-
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
Date: ............................................. 10 August 2023
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Wiltshire North County Guide Association
Statement of Financial Activities for the Year Ended 31 December 2022
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 92 Charitable activities 6 Guiding activities and events 66,573 Other trading activities 4 32,205 Investment income 5 1,025 Total 99,895 EXPENDITURE ON Raising funds 7 28,711 Charitable activities 8 Guiding activities and events 95,272 Total 123,983 Net gains/(losses) on investments - NET INCOME/(EXPENDITURE) (24,088) RECONCILIATION OF FUNDS Total funds brought forward 427,626 TOTAL FUNDS CARRIED FORWARD 403,538 |
Restricted funds £ - - - 2,237 2,237 - - - (9,735) (7,498) 99,850 92,352 |
2022 Total funds £ 92 66,573 32,205 3,262 102,132 28,711 95,272 123,983 (9,735) (31,586) 527,476 495,890 |
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 |
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 2022 Notes 13 14 15 16 17 19 |
2022 £ 212,741 74,912 287,653 18,038 1,426 189,923 209,387 (1,150) 208,237 495,890 495,890 403,538 92,352 495,890 |
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 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 9 August 2023 and were signed on its behalf by:
............................................. 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 2022
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 2022
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. DONATIONS AND LEGACIES
| Donations 4. OTHER TRADING ACTIVITIES Hire of facilities and fees (outside girlguides) Sale of goods |
2022 £ 92 2022 £ 2,678 29,527 32,205 |
2021 £ 3,416 2021 £ 1,221 25,543 |
|---|---|---|
| 26,764 |
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
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 Maud Heath Centre 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 |
2022 £ 2,237 1,025 3,262 2022 £ - 4,707 39,060 5,635 16,611 560 - 66,573 2022 £ - - - |
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 |
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
8.
| Raising donations and legacies | |
|---|---|
| 2022 £ Expenses (outside GG) 1,161 Cost of sales and other shop running costs 27,550 28,711 CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 9) note 10) £ £ Guiding activities and events 85,514 9,758 |
2021 £ 582 25,502 |
| 26,084 | |
| Totals £ 95,272 |
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2022
9. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Campsite costs INTOPS costs International trip costs Maud Heath Centre costs Membership subscriptions County event and other costs Badges and awards Depreciation |
2022 £ 2,893 1,403 34,794 26,719 1,562 2,479 3,171 12,493 85,514 |
2021 £ 3,306 - - 16,514 729 221 1,980 10,461 |
|---|---|---|
| 33,211 |
10. SUPPORT COSTS
| SUPPORT COSTS | |||
|---|---|---|---|
| Governance | |||
| Management | costs | Totals | |
| £ | £ | £ | |
| Guiding activities and events | 8,456 | 1,302 | 9,758 |
| Support costs, included in the above, are as follows: | |||
| 2022 | 2021 | ||
| Guiding | |||
| activities | |||
| and | Total | ||
| events | activities | ||
| £ | £ | ||
| Promotional events | 44 | 3,860 | |
| Equipment | - | 100 | |
| Expenses and training | 5,040 | 3,817 | |
| Administration | 3,372 | 1,193 | |
| Accountancy and independent examination | 1,302 | 1,182 | |
| 9,758 | 10,152 |
Support costs, included in the above, are as follows:
11. TRUSTEES' REMUNERATION AND BENEFITS
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.
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 81 Charitable activities Guiding activities and events 42,714 Other trading activities 26,764 Investment income 14 Total 69,573 EXPENDITURE ON Raising funds 26,084 |
Restricted funds £ 3,335 - - 2,180 5,515 - |
Total funds £ 3,416 42,714 26,764 2,194 |
|---|---|---|
| 75,088 | ||
| 26,084 |
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Wiltshire North County Guide Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2022
| 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund £ Charitable activities Guiding activities and events 43,363 Total 69,447 Net gains on investments - NET INCOME 126 RECONCILIATION OF FUNDS Total funds brought forward 427,500 TOTAL FUNDS CARRIED FORWARD 427,626 13. TANGIBLE FIXED ASSETS Freehold Long property leasehold £ £ COST At 1 January 2022 12,287 299,135 Additions - - At 31 December 2022 12,287 299,135 DEPRECIATION At 1 January 2022 6,616 114,391 Charge for year 397 7,581 At 31 December 2022 7,013 121,972 NET BOOK VALUE At 31 December 2022 5,274 177,163 At 31 December 2021 5,671 184,744 14. FIXED ASSET INVESTMENTS MARKET VALUE At 1 January 2022 Revaluations At 31 December 2022 NET BOOK VALUE At 31 December 2022 At 31 December 2021 |
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund £ Charitable activities Guiding activities and events 43,363 Total 69,447 Net gains on investments - NET INCOME 126 RECONCILIATION OF FUNDS Total funds brought forward 427,500 TOTAL FUNDS CARRIED FORWARD 427,626 13. TANGIBLE FIXED ASSETS Freehold Long property leasehold £ £ COST At 1 January 2022 12,287 299,135 Additions - - At 31 December 2022 12,287 299,135 DEPRECIATION At 1 January 2022 6,616 114,391 Charge for year 397 7,581 At 31 December 2022 7,013 121,972 NET BOOK VALUE At 31 December 2022 5,274 177,163 At 31 December 2021 5,671 184,744 14. FIXED ASSET INVESTMENTS MARKET VALUE At 1 January 2022 Revaluations At 31 December 2022 NET BOOK VALUE At 31 December 2022 At 31 December 2021 |
Restricted Total funds funds £ £ - 43,363 - 69,447 10,556 10,556 16,071 16,197 83,779 511,279 99,850 527,476 Fixtures and fittings Totals £ £ 11,923 323,345 30,622 30,622 42,545 353,967 7,726 128,733 4,515 12,493 12,241 141,226 30,304 212,741 4,197 194,612 Listed investments £ 84,648 (9,736) 74,912 74,912 84,648 |
|---|---|---|
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 2022
15. STOCKS
| Stocks 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors 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 212,741 Investments 10,556 Current assets 181,392 Current liabilities (1,151) 403,538 19. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds International grants Maud Heath Centre improvements TOTAL FUNDS |
Restricted funds £ - 64,356 27,995 1 92,352 At 1.1.22 £ 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 2022
19. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds International grants TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds International grants Maud Heath Centre improvements TOTAL FUNDS |
Incoming resources £ 99,895 2,237 102,132 |
Resources expended £ (123,983) - (123,983) At 1.1.21 £ 427,500 83,779 - 83,779 511,279 |
Gains and Movement losses in funds £ £ - (24,088) (9,735) (7,498) (9,735) (31,586) Net movement At in funds 31.12.21 £ £ 126 427,626 12,736 96,515 3,335 3,335 16,071 99,850 16,197 527,476 |
|---|---|---|---|
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 | 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 |
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 2022
20. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2022.
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