Girl uidin Derb hire Chesterfield & North East Area Trustees, Annual Re rt and Fingneial Statements for the vear ended 31 December 2024
Charity registratioll Dumber: 1158911 Girlguiding Derbyshire Chesterfield alld North East Area Trostee5' Report gnd Fwanciai St*tements for the year ended 31 Deeernber 2024
Cootents Page Trustees. Annual Report Indew.ndent Examiner's Report Receipts and Pa)'ments Account Siatement of A55els and Liabiliti¢S No$ to the financial $tements 8-11
Girlguiding Derbi'shire Chesterfield and North E¥st Area Trstee$, Annual Report for the lear ended 31 December 2024 The ttustees prcsent their repon together with the financial stsiements of the charity and the independent examinerfs rcport for the year ended 31 December 2024. REFERENCE & ADMINISTUTIVE INFORMATION Charity Name Girlguiding J¢rby5hire Chesterfield and North East Area Charity Number 1158911 Cbarity Offi Guide Hail Headquaners Cross StrccL Cbesietheld S40 4SR TteeS Carole Angela Nightingale Area Comn)issioner Gillian Ball Claire McKinley Mary Kellary (from 01.01.24) Sarah Fry (from 01.01.24) Hilary Ellis (from 01.01 ?4} Louise Hayden (from I l.(H.24) Julie Lodge (from 17.05.24) Amy Millward {from 17.05.24) Ellen Roper (from (M.09.24) Atnanda Wing (until 31.03 ?4) Patience Orwin-warford (uniil 31.03.24) Rebecca R2ndles (until 07.06.24) Rela Jagus (Until 05.09.24) HQ Treasurer Area Treasurer Pat Presland Emma Green (frorn 01.01.24) Ba]]kers National Wesm)iD5ter Bank PIC 5 Market Pla Chesterfield S40 ITJ Uoyds Bank plc 30 Rosc Hill Chesterfield S40 IIR Independent Examifjer Peter Wintrr MA FCCA FCIE Chartered Certified A¢countant 20 Hallam Grdngc Road Sheffield SIO 4BJ Pa%e I
Girlguiding Derblsbire Cbesterfield and North F2st Area Tntee$, Ajmual Report for the 'ear ended 31 December 2024 . continued STRLCTURE, GOVERNANCE & MANAGEMEwr GoTren)ing Document The cbariiy was registered with the Chariry Commission on 20 October 2014. The charity is a branch of the Guide Ass(Kiation lehariry numkr 306016) and is governcd by the Rules of the Guide Asslation. The Guide Ass(tiation is a national chariry incorporntrd by Royal Charter oran'£d on 14 Decembei 1922. Charitable operations Girlouiding - Derbyshire Chesterfield Area was registered to combine the operauons of two organisations: - Girlguiding- Derbyshire ches[FIeld Area - Guide Association - Che8terfi¢ld HeadqUaerS (Charity Numbei: l(XH942). Guide Association- Chestcrfield Headqllartets was remoi'ed from the chariiy tcgister on 9 July 2015. luuidino _ Derbyshire Chesterfield Arca look o¥'er all aciivities of these org¥nisations on l January 2015 all assets were transfeed on that date. The chariry had no activities prior w l January 2015. ?0?4, the Cbariiy changed its name to Girlguiding- Detbyshire chesTfield and North Fast Area. TE7LStee Recruitment and Appointment Eru%tees named on paLTe I haye served during the peri(MJ l January 2024 to the date of approval of this rep)rL unless otheTh¥ise stated. eW tsl]Stecs are apKN)intcd the Atmual Gcneral Meeting in accordance '1th ¢onsutution of the charity. TrrysÈee Induction and Training ' th]siees underoo orientation to brief them on thcir legal obliuations under charity law. New trusiees are fith. briefed as to their responsibilities for the decision making process. the aims and objectives aDd recent cial perforfflance of the charity. (kLtional Strllcthre The Chariu. has a board of trustees who meet regularly and are resp)n5ible for the strategi¢ directton and of tli¢ Charity. The trUSt¢es are also respoDsible for the management and operational acuvities of the Risk rnanagement Tbe mL%iees haye assessed the major risks to wbich the cbarity is exposed, in particular those related 10 the (wations and finance of thc charily. and are sausfied that systems are in place to mitigate exposure to major rth. fftere appropriate. additional s)'Stems or pr(Kedures hai'e been esiablished to miiioate the risks faced b)" the charit),. Risks are minimised by the implemeJJtation of pr£edureS for authorisation of all trdnsacuons •J Eo ensure consisient delivery for all opcTational aspects of the choriry. These pr(Kedures are periodically ie*ed 10 ensure that they still meet the needs of the clwiry. Page 2
Tr05tees'.4nllual Report Tear ended 31 December 2024 .4ims aDd ObjeetiFes Guith"nL? in the Lniied Kino<k)m has tbe following specific principles: - CoJnmitmeni to the ideals emlx)died in a Promise and Law" - N.lember5hip that is open to all uirls ?.nd women irrespectiie of faith. rdee. culture. aationaliry or any other circumstances, Pli iiryded they are able to undersland and willing make the Promise,. - Membership M,hich is voluntary" - A panicular method of worktng. - Independence from any w)litica] organi5ation; - MembeThhip which is self-oovernino with freedom to fonnulate its policy and put it inkn practice. The charity aims to educate g]rls and young w0nll and to help them develop emotionally. mentally, physically and spititually so they can make a p05iuve CODUibution to their comtDunity and the wider world. Actirities The Charity has a prograttllne of aciivtties offered io all its voluntsry M¢MTS IncootIng the five key feaiures that provide the basis of cffeciive guiding, thosc being- l - Working together in small groups 2 - Decision making as indiirydua].s and groups 3 - A girl led balanced and varied programme 4 - Care for the individual member and their fulfilment 5 - A shared cornmitment to a common standard Statement of Public Benefit The charity is a branch of Girlguiding. whtch with its brdnches forn)s the United Kingdom's largest voluntary organisation for girls and young w0¢n. A report OTI Girlguiding's public beneftt activilies duTing 2024 can be found in its latest Annual Repon (published on its i¥ebsite at wMw.gtrlguidiDg.org.uk). The Trustees confirn] that they have referTed to the guidance contairt in the Charity CommT5sion's general guidance on public benefit when reyiewing the Charity's aims and objectives and in planning future activities. In particul the trustee8 consider how planned activities wil] contribute to the aim5 and objectives thcy have set. The tnjstees confum that they have complied with their duties under section 17 of th¢ Chariues Act 2011. ACHIEVEMENTS AND PERFORNIA_NCE The Charity continues to raise sufficient fuods to meer all its liabilities as they fall due despite the economic climate. Significant expenditure during Ihe year under review, included £3,185 for rede¢orating the Guide Headquarters hall and stae oa and tie firedwrs were installed at a cost of £3.00 FINANCIAL REVIEW The chIly'S income and expendiiure during the year is sct out in the Receipts 2nd Payments Account on page 6. The chariiy incurred a deficit of £3,30812023.. Deftcit £6,010) for the year under rei'iew. Page 3
Girlguiding Derbisbire Chesterfield and North East Area Independent Examiner's report to the tn of Girlguiding Derbyshire Chesterfield and North East Respective responsibilities of and eXaMir report to the trustees on my examination of the financial statements of the abovc charity {'the Trust") for the year ended 31 De¢¢mb¢r 2024. which are set out on page5 6 to I l. Responsibilitie5 and basis of report: As the charity'5 truslees, you are rcsw)nsible for the PrePar10n of the accounts in accordance wlth the requirements of the Charities Act 2011 {"the Act-). Having satisfied myself that the accounts of the Trust are n(x required to be audited under Section 144 of Part 8 ofthc 2011 Act and are eligible for independent examination. I report in respect of my examination of the Trust's accounts caryicd out under section 145 of the 2011 Aci and in carrying out my examination. I have folli)wed 211 the applicable Direction5 given by the Chariry Coynmi8sion under section 145(5){b) of the Act. Independent examiner's statement I havc completed my examination. I confirn) that no maierial mattct5 hai'e come to my attention in connection with the ex8Jnination which gives me cause to belicvc thal in. any material respeci: - the accounting records were n¢X kept in accordance with secrion 130 of the Charities Act; or th¢ a¢¢ounts did not accord with the accounting records: or - the accounts did llot comply with the applicable requirements concerning the fonn and content of aceount8 et out in the Charitie5 (Accounts and Repons} Regulations 2(M)8 other than any requirement that the accounts give a 'true and fair, vicw wbAch is not a matter considered a5 pan of an indepcndent examination. I have no concerns and have come across no other mattcTS in connectiou with the examination which attention should be drawn in thi5 report in order to enablc a proper understanding of thc accounts to be reached. Peter Winter MA FCCA FCIE Cbartered Certified Accountant 20 Hallam Grange Road FulivoiKI .%heffield S104BJ Date: Febnjary 2025 Page 5
LBreStri Restricted 2024 2023 Funds Total Total Ltllin aDd ball tjue Cengjs 11.725 97 10,098 2.898 636 13.480 39 10.098 2.898 636 Old NE .4rea Account- Transfer The Ikep and badoes Raise )'our a¢Fe badoes Guide 2nd ranrler afternoon Bank intcrest Incotne bonds Diiidends 3,718 408 734 594 .080 377 58 1,080 377 58 57 Total Receipts 27.133 27.133 19.332 PaTrrynents Reni, rates and waste di5p¢)sal Insurdnce LiLtht and heat Cleanine services Rep&rs and renew'als Leaders, and i'oluntters. expenses Printing, poqtaoe and staiionery L£adership packs and training Independent examiner Telephone Atea day and censlls fees Event5 Joint area aftern(M)n tea5 Badge512023 The Deep and badges) Ex¢ess back to districts YL Qualifi¢ationslawardslprcsentttions Guide shops Charitable donations Bank Chg¢S International grants 1.831 2.145 2,447 5.144 10.362 1.831 2.145 2.447 5.144 10.362 1.430 2,028 2,518 5.384 7.870 203 102 48 475 65 234 182 618 3,611 54 14 475 65 474 295 54 14 475 65 474 295 817 6.018 68 188 38 817 6,018 68 188 38 82 93 399 Total Payments 30,441 30.441 25.342 Surplusl(Deficit) for the year Cash funds at l January 2024 {3.308) 87.0 (3.308} {6,010) 94,608 11)0,618 7,608 Cash futtds at 31 December 2024 83ffj92 7,608 91,31)0 94,608 The notes pages 8 to 11 form integral part of thest fmancial statements. Page 6
2024 2023 Cash funds Curreni accounis Re%eTh'e a¢¢ount Cash in hand 14.447 76.853 41.835 49.773 91,31K) 94,608 Investments 11.230 11,230 Assets retgined for the Charity's own Iise Property 4(X),000 502.530 505,838 Liabilities Accruals - Independent Examiner's fee (475) {475) 502,055 505,363 Thc8e accounts wer¢ approved by the tmstees on February 2025 and signed on their behalf by.. Carole Angela Nightingale - Area Commiwoner Pat Pr£sland - HQ Tre*surer The note5 on pages 8 10 11 forni an integral part of these fiDancial statemeut& Page 7
lTr£kr ¥ecew 3W Iwi pretAred on the basis of historical cost in a) The Clwtties Act Wl I: b) Ac£ountsno stan(lards venerails" do noi apply to ReceipL8 and Payments accounts. The account5 folloTh, the recomnEnded 4Fuidance issued by the Charity Commission in its booklet CCI6.. Receipts and Pajments accounts. Accounting policies The principal accounting policies have been applied consistently throughout the peri(Kl under review. The accounts include the results of all thc etr[1[able operdtions. which are continuing and described in the Trustees, Repon. 2.1. Fom of Financial Statements Ba12nccs are split between unrestricied. desIgned and resrricted funds held by the ciwity. a) Unrestricted 'general' funds These are funds of the charity thai aTe subject to any restrictions regarding their use and are availablc for application of general purposes of the ch&iry. Donations receied by the charity are treated as unresui¢ied unless spe£ifically e&rmarked foi a particular restricted fund. b) Designated funds These are unresttirted funds which are designa*d for a particular purpose by the trustees. } Re5tricied fijnds These ore funds 5ubjeci to specific conditions imposed by the donor or by the specifjc tenns of a trusi deed or other measure. 2.1 Income a) Income is recognised and included in the financial sthiem¢nts when received. b) WheTe tncomc has related expenditure the incoming resou and related cxpenditure are reported gross. c) Donated services and &£sets ate not included in the Receipts and Payments Aecount. Gifted agseis are. however included in 'th¢ Siaiement of Assets and l.iabilities. Page 8
b) cost5 LYYSLS of preparation and examination of the statutory accounts, the the co%i of ani. le(yal adi'ice to trnstees on tsovernance and 2.4. Taxation The chasit%' is not liable EO income or capital gains txx on its charitable activities. Value added is not recoi"erable bs. the charin" and as such is included in the expense to which it relates. Researcb and dei-elopment Research expenditure is Titten off to the profit and loss account in the year in which it is incutred. 2.6. InTrestments Current asset investments are stated ai hiswrical cosL or, where donated, their value at the date the gift was made io the charity. TnLStees' remyneration and related party traDCtiOnS a) No remunerauon was paid to any trus for acting as a trnstee or for any other purpose. b) Postages and other minor administsative expenses We Keimbursed to tsusiees. Such minor expenses are not required io be diKloscd in the accounts. c) No trustee or other person connected io the charity had any personal InreSt in any contract or transaction entcted into by the clwity during the year. Repairs Renewals Unrostricted Restricted Fwids Funds 2024 Total 2023 Total Fire extinguisher maintenance Firedoors Decoration of HQ hall dnd stage aa Healing System repair5 Folding tables and stacking chair5 Roof repair5 Blueflame heatplan Fitting electro deieclor5- Fire System Building matnienance and plumbing 240 3.1x12 3.185 1.6g) 1.128 240 3,002 3,185 1,690 1,128 226 2,016 432 432 5,100 528 685 685 10.362 10.364 7.870 Page 9
The cbatiTh' Nzs a¥1 re*[j ?0 Ortober ?th14 7th assets of £Nil. On l Januar5. ?Oli. the f¢)[llr orwisationk Guide AsslatiOn- Chesierfield Headquarters {ChaTity -) and Gsrl<widin¢y_ De)shre Chesterfield Are& cea5cd operating and all as5cts and i 0.10(1$941 funds were trJnslerred on that date. Current a&set investments The inY¢stment% relating to the Enld klowson Memorial TTUSt are held in trust by The Guide AssiKiation Trust Corpornrion. In accordan¢¢ with the requirements of the Enid Howson Memorial Trust Declaration of Trust dated I l J¢2nuary 1955 as amended on ?8 June 1990. the income from these investments is Used for the upkeep. ffpair and maintenance of the building known as the Guide Hall. the Chestcrfield Guide Headquarters. The investmenis held in the NS & I accounts relatr to amounts gifted to thc fornier charity, Guide Associatson- Chesterfield Headquarter5. Investments are included in the Statemeni of Asses aDd Liabilities it their value on the date they were gifted to the charity. COIF.. Enid Howson Memorial Trust (Chariiy No. 1015253) NS & I- Income Bond: BF63071XI NS & [- Income Bond.. AT3011(X) 1,230 6.000 4.000 11,230 The market value of COIF Chatities Invesmieut Fund- Income Units 15 . Ai 31 December 2024 £2.1391105.45 income units @ 2029.33.33p) At 31 December 2023 £2.092 (105.45 Incotne units @ 1984.5p} Propertv This property relate5 10 gifted pTemi5es knoThT as the CheSteeld Guide Hall Headquarters situated at Cross Street, Chesterfield. Derbyshire S40 4SR. li is held in trust by The Guide Ass[lation Trusi Corporaiion on behalf of the clwity. The trustees of GirlguÉdints _ Derb}shire Cheqterfield Area confim ihat they have fonnal respon.")ibility for the mainienance and repair of this property and have jurisdiction oi'er its use. In a¢cordaDce with the ChaTiry Commission's completion noies for Receipts and Payments Accounts. this property is included in the Ststement of Assets amd Liabilities at its Current insurance value. Page 10
Restricted FDD Balance Bfm'd 2024 ExpeDditure Total Fund for enhancement of Girlgllthg for •irls and leade. Income Balance at l January. ?0?4 Incomejexpenditure 7608 7,608 Balance at 31 December 2024 7.fA)8 7,608 The restrKcied fund at the beginnino of thc year relates to a donation received of £IO.000 less expenditure relating both 10 Celebrdle 2020 lat the Bimiingham NEC) and thc 2021 and 2022 Area Days. Page 11
Ik PAEts do forni part of the s12tutor) accounts.
SaDagemeot Committee ACtItieS To Receipts Lettin(ys and ball hire Censu4 Dc>naiions Old i¥rea Account - Trdnsfer The Deep and Bad.tre5 Guide and ranger afternoons Bank Interest Income bond5 Dividends 11,725 97 10.098 2.898 636 11.725 97 10.038 2.898 636 164 1.080 377 58 1.080 377 58 13,3 13.833 27,133 Totsl receipts Payments Rent. rates and waste dAsposal Insurance Lighi and he Cleaning service5 R¢pairs and renewals Printing. [M)Sge and stationery Leadership packs Independent examiner Telephone Area Day and census fees Events loint Area Afternoon Teas Badges (2023 The Deep and bad.¢we5) F.xcess back to districts YL Qualificationslawths and presentations Guide shops ChJn"ty donations Bank charoes 1.831 2,145 2.447 5,144 10,362 54 14 475 6) 474 295 1.692 2.145 2.447 5.144 10.338 139 24 14 14 475 65 98 376 295 817 6,018 53 188 38 817 6,018 68 188 38 15 22.479 7.962 30,441 Tot81 payments Eycess of receipts l (payments) for the year Transfers Cash funds at l JaDuary 2024 Cash funds at 31 December 2024 (9,179) 18,832 78,783 5,871 (18,832) 15,82> (3?08) 94,608 91 JOO 88,436 2,864 Page 13