G14L GUIDE TAIOODBANK ACTIVITY CENTRE REPORT OF BOARD OF TRiISTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 DECEMBER 2026
GIRL<YJDEWOODBANKACTMPI CENTRE INDEX TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 PAGE Annual report of the toard of IruJt••s Indèpèndènt exnIn8 report Sl8t•m6nt olfinandal 8dlvllE•$ Bslance •et Notes to thè acMunl$ 8-13
GIRL GUIDE WOoDBA1 ACTIVITY CENTRE ANNUAL REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020 R•port af th• Tru81009 for the year •nd•d 31 Decemb•r 2025 The trust888 aro plèased lo present th•lr report togalher vAth Ihe financlal statements of the Gharlty lor Ih? y&ar 8ndlng 31 Decèmber 2025. Rol•r•nce And Admlnl•trallv• DelJll• Charlty nUmr. 1176106 R•gl8t•r&l Olllc•: 65 Walnèy Road Llverpool L125EN Ind•p•nd•nt Examlner Mr S Yatss Chartered Certillod Accountant 17 George Street Sl Helens Mersey8lde WA10 1DB Bnk•rn Nal Weyl Bonk PIC S Omskirk Stregt St H&len8 Mer8•y8lde WA10 1DR Tru•t••s Th8 Ifusle88 rng durlng the year and Jlnce the year end wel8 $8 1011 - Appolntsd 1 January 2025 -Pwolnted 1 January 2025 -Appolnlad 1 Janugry 2025 -wpolnlgd 1 January 2025 -Appolnted 1 January 2025 - Appointèd 1 January 2025 -Appolnted 1 January 2025 -Appolnted 1 January 2025 -Appoinled 1 January 2025 -Appolnted 31 Auguyt 2025 [8 L Raffo Mrs S A Macaulay s S Crong Ms H Dlcklnson MS D Roberts M8 A N•wsholme C Greg$on M8 M Roberts Ms T Daglar M8 R BrhrtOn
GIRL GUIDE WOOD8ANK AGTWITY CENTRE ANNUAL REPORT OF THE BOARD OF TRUSTEES (Contlnu•d) FOR THE YEAR ENDED 31 DECEIIIBER 2020 StfUCtur•, Governanc• and Ilanagemont The tharfty18 governed by the Royal Chart•ras On unlncorporaled assoclallon lo purwa the olgecllves of Woodbank Activity Centre nC8rned wllh the d8vobpm•nt of Llr16 and young women onabliNJ thom to enjoy 8 th out of dL¥Jr6 space. Appolntm•nt of Trn6t¢e• The Trust¢g5 ore gppolnled undgT the terms of tha Royal Chartar. The County C¢)rNnis8lon8r of Mersey8idg18 8 member ol Managemonl Comrnitteè and appolnts Ihe Chalrman. TruBlg0• Indu¢llon and TraSnlng The Chalrnan meèts wlth thè County CommlssloneT and outgolng Cholrman of Woodbank to discugs thelr rol8 and lo ensure Smooth handover of offi¢¢. Other Tiusle88 me81 1h Iholr wgdecoS50rs to discv&8 thelr rol•s and hand ovor 011 ral•vant dwjJmts. Tiustew 4tteThJ tralnlngs organlsed by th? Glyl Guld8 A68oclalEo Oryn18411oD Tho Managoment Commltt•• ofllbjdbank Trnlnlng C•nlre mee16 Iwke a y88r. Th• Annual Mealing Is ld oncè * year. Rlsk AMM•m•nt The Iru81008 have duct¢d their own r•vt8w of the malof rl8ks lo whl¢h th• charlty 18 aXPO88d and syslem8 have begn 88labllshed to mStlgal& thos• rlsks. Internal risks are mlnlmlsed by the lrnplemenlalkln of procedur for aulhorl8allon of all Iran8acll¢)n$ and prdects and to 8n8ur8 consistent qualty of dellvery all operatlonal aspgG18 ofthe ch8rQ¥. The8e pr(xedurp8 are p¢rfodlcolly roviewed lo ensure thal thoy #WI meet the n8edÈ of the ch8rfty. ObJeetlvo• and A¢llvltl•• The Object0$ of tha dwrlly ale concamed vllh tho develoF¥nent of glrls and young wornen enabllng Ihom to enjoy a saf8 oul ol rJ)ors env(ronm•nL In plemlng wr actlvitl88 for the year. we kepi In mlnd the Charlty Comm188ioners guSdanc6 on publlG b8n8rrt the Trustees consldor that th1$ 1$ mel, glven the main puws of the charity 89 s•1 out Voluntp•rn' Contrfbutlon Woodbank Acllvtty Centre 1$ run enllr¢ty on thvj commmmenl and dedl¢atton of Its voluntews. th¢lr c0nlrlbuon Is paramount lo carrylng out the alm$ and obJectW6s oflhe Centre. Thevolunlo8r$ frnsure the Soleou8rdlng andwellbelng of Ihèchlldren. The Ifuevalue olth¢ part played by the adullvolunteer$ thè support of the ongolng 8ucce8$ of th$ cènlrn ¢gnnol be measured.
QIRL GLMDE WOODBANKACTIVITY CENTRE ANNUAL REPORT OF THE BOARD OF TRUSTEES {Contlnu•d) FOR THE YEAR ENDED 31 DECEMBER 2026 Achlev6m•nts and P•rfomianc• èr our usual January 8hul down to deep claan Ihe centr• and undwlako lh9 annual maint•nance check& stocklng up ¢198nlng produGl$for the year and chacklng our Invanlory we s8111 down loenloy girls and er¥ from all $xlkn8 maklng ful u80 01 rfacIlIts. Wa welGom8d now units as well 88 returrl vlsitors who all enjoyed Ihem8dves whlb sl8ylng, m8ny of whlch booked for 2026 88 soon Bg Ihoy retuined home. We held arb annual meetg and opgn day Sn the sunirnerandwelctyned leadgrs f1¢4n a¢ross the ¢ounty nd furth6r afiald from the Northwesl England reglon 8nd beyond, all of who were abl& to come and è our beauliful bvllding 8nd ground& Throughout thè year we h8v• undertaken many works to the bulldlng: A lull bathroom ranovallon Includlng iho upgrade ollhè lo11gls and dralnag8 system. a oa8 Safely exlract Sy8twn In kitchen and a new bolkr al¢Jng with 411 regulatory testSng to ensure Iho bulldlng is cornplianl. AS usu41'Frfgnds o1woodbAn 8nd tho Woodbank Shop are dolng 6terliry work kn fundralslng for our bullding. Tho Shop has boen wesenl al County events and lo1 famrs m8rf(eis and fayres, rablng our woTho even moro. At the end cl t)ecembar 2025 ourlgsl avonl was a ChrK8lmas gel together oroanisèd by thé Fdend¥ of Woodbonk. whkh flnlshed off a very su¢cessfv1 and enjoyable year. Everyone who hel)s at Wo¢dbank 8r• dÈdi¢abd lo uplKskllng iQb(xlb8nk'8 hlgh 6tandard8 whlch hel)8 us to ccfflliThJe lo ensure IhatWoo(l>ank not onfy su1ve bul Ihrlva as a Centrelorall ofow mgmbors to enjoy. Th• Future 2026 se8$ Woodbank celebralo 11$ 45th anniwrsary and Iher6 are lots of ptans In pl8¢e lo make 2026 a 8peclal year. We wll aleo be looklng at upgrading our outdoor space by Installlng a cover8d shelter lor u88 In all wèalher8. It is lovetylo see that already, atth? end of2025, wg have 26 wèèkends booked lor 2026. We look foThvard lo wekomlng all th08• visilorn. •n$urlng anoiher 8uccasslul year foi Woodban R•s•rv•8 Pollcy The trustees hBve esl8blF8hed 8 polky whereby Ihe unre8lrlcled funds not commlited or Invested In langlble ffixed assets held by Ihe charity should be Iw8lv& monihs of the resour¢e8 expgnded. At thls level, the Irustges f•81 Ihat Ihey woukl be able lo ¢onllnu¢ the current actlvth8 of the ¢harfty In tho enl of 8 81gnff tanl drop In fundlng. For tho year ended 31 DO]ber 2025. Ihe anaty818 roveal•d that ol toljl r•r of £137,688. balgnceof£10.031 rotalesto reslfkled fund8fr1Xed asselsand£127,637 relatgs to UnrtrIcted funds for malnlènanc8 end ongoing runnin9 costs of Ihe ¢h8rlty. Included wllhkn tho unreslfkled ld8 totsl is £95.761 bdng held as unre5Mcleil fixod assets 18avlng £31,876 whlch repr088nts exce88 of 12 month8 runnkng cosls.
GIRL GUIDE WI)ODBANK ACTIVITY CENTRe ANNUAL REPORT OF THE BOARD OF TRU8TEE5 IContlnu•d) FOR THE YEAR ENDED 31 DECEMBER 2026 Imi•8tm•Trt Pollcy Woodbank Acllvlty Centre has healthy ra88 due malnty lo thg generous legacl8s received from members In previou5 y?o1s. The$¢ reBerye$ wll continue lo be used to help Incr8asa tha opportunlllg8 offered lo membevd ovar tha comlng years. Rosult4 forthe Year The re$u118 for Ihe year ended 31 Decembér 2025 are s81 oul In detsH In th• flngnclal 818tem•nts. Dgcl•r•tlon I dec18ro, In my capaclly of chalr of the Bo8rd of Tnwtees, that th8 ITUSte88 have ¥Jproved the report ab¢Jve and hgve aulhorfsod m& to slgn il on thelr behall Ms C Gigg$on Chalr Dala.. Iq.u.a&.
GIRL GUIDE WOOD8ANK ACTIVITY CE14TRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIRL GUIDE WOODBANK ACTNifY CENTRE Ind•p•nd•nt lmIn8$ r•pDrtto th• Tru8t•O8 of Gfrl Gulda Woodbank Act5vlty Centr• I report lo tho charlty tru8ts08 on my examination of Ihe aOUnts of G5rl Gukl• Woodb8nk A¢tfvity Cenlfe for the year onded 31 December 2025 whlGh are sel out on pages 6 fv 13. R•$pon$lblllt108 and baals ol r•port As the Charity's Iru&te8s you are responslblè forlhe pr6paralk)n ofthe account8 In 8ec(ffdan¢e wllh the requlrements of thg Chaiitl88 Act 20111'lhe Acv). I rèport In re$po¢t ol myexamirialion of tha Charit6 accounts c•irl•d out undèr Gecllon 145 of ih?Acl and In carrying out my oxamlnation I have fotl¢)wed all appluble Clrections gen by the Charily Commlsslon under 8e¢lbn 145(5)Ib) of thg ACL Ind•p•nd•nt ex4mln•rf8 etat•rnont I have cOmpled my axaminalion. I confirm that no material mattws heve come to my attentlon In conn8Ction with tho 8x8min81ion wing m8 C8U88 to belleve that In any malerlal re8pect'. 11 accounting record8 wore not kapl In respect of Ihe Charlty ag reqred by 88ctlon 130 of thts A¢t', or 2) the accounts do nc* accord wlth Ih08e reith8: Qr 3) the accounts do nol comply vAlh thè applkable ruIreMentS concemlng the lomi and contènt of aco)unls Sot out In the ch8r5t1 IAc¢ounts and R•porlsl Regulallons 2008 ¢lher than any requirement th81 th8 ac£ounl8 qrve a Irua and falr vlewwhlch not a maller conskletsd as part ol an iNlep•nthnt mallOn. I have no concerns and have come across no other matter8 In conneclkin with the ex8mln81ion towhkh att•nllon should (trawn In this ieport in ordei lo onabl8 a prOr understanding of thè xcounts to be reached. Stovan Yate• FCCA LSvesey SpotU8wood Chartered Aecounlants 17 Gaorgo Str8gt St Helens Morsgy8ido WA10 IDB
GUIDE WOODBANK ACTIVITY CEKfRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unr•¥trleted R••trlet•d Funds Funds Tot 2020 Total 2024 Nots# InGom• Donatlons 8nd Legad•s C*ari1gbb Actlvltles Inv8slments Oihor Income 8,555 22.169 1,669 360 8.55S 3,000 22,169 19200 1,689 1,937 350 Total Incomg 2743 24 Exp•ndltur• Charlta)18 Advllles Total Exp•ndltuM 18 g 18 589 L2E2 Net {Exp•ndltur•ylnwM• 14.734 (580) 14.174 8.785 TraTh•r 8•tw••JJ Fund• Not Movomont• In Fund• 14.734 (5&)) 14,174 8.785 Fund 8alanc•• Brought Forwllrd At 1 January 2026 11 Funds Balanc•B Garrlgd F¢Thiard t 31 D•¢¢mb•r 2026 Thè noteB on pagos 810 13 form paEI oflhe8e awunts.
GIRL OUIDE WOODBANK ACTIVITY CENTRE BALANCE SHEET AS AT 31 DECEMBER 2028 Notes 2025 Flxed Assets Tangiblo xed assets Investm&nis 83.792 42 105,792 48,554 10 9).554 Curr•ntA$s•ts DebtOT5 Cash at bank & In hand 11 525 830 33,076 34.080 Credllor8 Falling due one year 12 N¢1 Curr•nt Assets N*t Ass•ts 13 Funds Unreslrlcied Funds Restrfcted Funds 127,637 10 112,903 14 Approved by th8 Board ofTrustees on If and slgn8d on Its b6half by:" Mrs L Raffe Tr4Jst8e The noles on pages 8 to 13 form part ofth8se accounis.
GIRL GUIDÉ WOODBANK ACTIVITY CEIITRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng Pollclo• Ba81• of pr•p•rlng th• Ilnanclal 8tatem•nts The flnandal 8tatem8nt8 have been prepared In acc>)rdance wlth A¢¢ountlng and Reportlng by charles,. Stslemenl of R•commended Practke appllcable to charllie8 preparing Ihelr accounts In 8ccoidan¢e wilh Ihe Flnanclal Reportlng Standard awAIc8ble In the UKand Republk of Ireland Issued In oclobg12019. the Finandal Rgporting Standard applkable In the United Kjngdom and Republk of Irelgnd IFRS 102>, Ihe Charilie5 Ad 20118nd UK Generalty Aepted Acrounllng Pra¢li¢e. The charfty meet$ the definithjn of o publlc benefit enlly undtsr FRS 102. A8sel$ 8nd liabilrfe8 are Inlllally Tecogn18ed al hlslortcal ¢091 or transactlon valuo unless olherwlse $18led In the re19vant accounllng pollcy noto. The lknancl818tstements ore wepared In sledlng whi¢h 1$ Ihg fun¢lk>nal cUrrcY ol Ihe chartty. Tho Irustvs constder that Iherè am no mAlortal uncartalnlles about the charlly's ablily lo ¢cffillnuo as a golng ¢onc•rn. Funds held by the charfty are either.. Unre81¢10d generalfunds-thgse arefundl ffikh can be u8ed In acwdAnce wllh the charilablo otyecls 01 the dl8crellon of Ihe Iru81•e8 Règirkted funds- these are fundsihal ¢¥n only ba used for pa1cular re8lrfcled purpo3e3 whhln the objects of thè ch8rrty. R•slrkllons 8r18e when S¢thed by the donor or when funds are ra16ed for particular $trIcIOd purposes. The dm and usè of each mal•rio1 reslrlcted fund18 8el out Irb Ihè notes to th¢ finandal 81otemenl8. Don•llorA, l•o•clM and grnnts Thesg arè Included In lh• Slatsment of Fkn8nd81 Actknues (SOFA) when: the chlty becomes enlillBd to th• donatlon. le98cIo8 grants or $lmllar In¢orna and any ndltlons for recolpl orè m81. thé trustees 8ra raason8bly eart8ln they will recolve It,. and the Irugte•s ore reasonabty c•rtaln that thé value can reli•btry measured. ExpendltuT• Expendllure Is recogn16ed onc theTe 1$ a18gal conslructivo obllgalbn to make 8 payment lo a thlrd porty,11 1$ probable that $•lllem8nl required arbd Ihg amount of the obligation clln ba moasured relTrabty. Al expenditum is a¢¢ounled for on an 8¢cwal'8 basis undor Ihg ltsllowlng headings.. Expendllurè on charf1ab ecllvl15 Indude8 th& costs ol Ihe upkeop of Woodbank lo further lh• IMifpo8e8 of the charity and thelr assoc18t support costs.
GIRL GUIDE WOODBANK AcfiviTY ¢ErRE NOTES TO THE FINANCIAL STATEMENTS (Contlnu8d) FOR THE YEAR ENDED 31 DECEM8ER 2025 A¢eountlng Pollole¥ (Contlnu•dl Supportcosts compr1$8 those c08ts whlch 8r8 Incurrad direcdy In supportolexpenditure on Ihe objects of th• chorty and Includè gowmance $ts. Gov•rnanc¢ co$1$ arè thos¢ CXJsl$ In¢urred In connadion wllh th8 compllance wllh con3tllullonal and 8tatuW roqulremgnls ofthe char*y. Inv•tstmènt aB60t8 Investmenl a488ts comprlsè Nalknnal Sawngs BoN18 and ar• InC[ded In lh• accounts al cosL Any relum reGelvgd on the as¥ets15 recognl8ed In Ihe SOFA as Inve$trnenl In¢ome upon recelpt. Tanylbh flx•d a88¢ts and d•pr•cl•tlon FlxeAI a88ets for ¢harfty u80 are capllallsed at cos¢ er0 or market V8lue as del8m)ined ty the Ifustees where donated. DepI•ll0n ks cakula•d to wrlte off th8 1 or valuatbn of Ilxod a8$6ts over Ihelr expected u8efvl Ilves on the followlng ba8es.'- Furniture & equlwient Tralnlng contre ImpTovemenl$ lo prop8rty 15% rElIng b8lance basls 21 yrs Strah1 Ilna 5% 81ralght lino Qolng Gon¢•m Trustees conolder that there are no malorial UnCArtnIT •boul th& tharlty's ablltty to ¢onllnu• 88 a going concern. Donatlon8 and Legacl Unre•trleled Fund• R•8tilohd Fund8 Totsl 2026 Total 2024 Donatlon8: Friends of Woodbank G G¥rdwell Arnold Cla¥k Olher don8th)ns 7,000 1,000 500 55 7,000 1.000 500 3.000 The income donsttons It year w8$ £3.C#lD, of whlch all was unrestricted.
GIRL GUIDE VKIODBAKK ACTIVITY CEwfRE NOTES TO THE FINANCIAL STATEMENTS (Conllnu•d) FOR THE YEAR ENDED 31 DECEMBER 2026 Charftabl• AGtlvltl•8 VnMtrl¢tod Fund• RMtrf¢tod Fund8 Total 2026 Total 2024 Accommodallon 1•88 8od99 inGome Shop 6ale8 18.329 370 18.329 370 18,106 106 Th8 Incom8 frorn charllable actlvllv41 last year waB £19,200, 811 of whtch was ure[1cted. Inve•tmvnts Unr•$td6t•d Funds R•strf¢t•d Fund• Total 2026 Total 2024 Bonk and bond interest The Inve81menl Income fa8t yewwas 21,937. 811 ofwhi¢h was unrestricled. Oth•r Income Unrn•lrfct•d Fund• R••trlct Fund Total Total 2024 Sundry In Charlt•tsl• actlvltl•B Unwwtrlel•d Fund8 R•8trlct•d Fund8 Total 2025 Total 2024 Water & lerag& charg•$ Repalr8 & Renewals Instsrance Hèat & Ilght Depreclalion Gov8mance costs <18 8) 1,665 6.034 580 3.818 4,712 1,665 6.034 580 3.818 5.272 1.171 5.188 397 3.092 4,358 560 Th& expendllure for charttabl¢ 8¢INill¢$ last y6ar w83 £15.352. of whtch £14.792 was unreslrl¢ted and £560 was re81r18d. 10
GIRL GUIDE WOODBANK AcfiviTY CENTRE NOTES TO THE FINANCIAL STATEMENTS {Contlnugd} FOR THE YEAR ENDED 31 DECEMBER 202S Tru•lo0¥ Expen•e8 The Trusleo5 dld not iecgjve any ¢moluments durlng th• P8TiOd. Thr86 TIu8lee8 recfrlvad eyponse$ of £2.838 throughout the PgTiod foi relmbursemenl of uengral 8xpen8os <2024- £886}. Gov•mance costs R•slrf¢tgd Fund8 Tolal 2026 Totsl 2024 Fund• Accounlancy The expendliure for gov•Tnan¢o co81818St y•8r w88 £1.140. al olwhlch wa8 unre8tr1¢tod. Tho abova relat09 tIr•ty lo the Indepondenl Examlnallon of the accoLmls. Tanglble Ilx•d aSBetB Woodbank WoodbAnk Improv•monts Tralnlng Fuinlturo & C•ntr• qulwn•nt Pmpfrrty T¢tal C¢Jt At l January 2025 Additions At 31 Dew)tsr 2025 94.095 89,714 28,800 212.609 Depr•clatlo At 1 January 2025 Charge for tha year 84,370 76.565 083 3,120 164.055 611 At 31 December 2026 N•t Book Valug At 31 December 2025 Al 31 Docerrknr 2024 All flxed 8ss818 8r8 lor In the dlr¢cl furtherance of the charfty's obl•ci8. Tha Woodbank Activty Cenlre Is held by the Guide Association Tru¥t Coiporalbn undor licence wilh the landlord. The licence expl1 on 9 August 2019 and the n•w Trusl¥os arè In coirespond8nc8 wllh the landlorrfs repT&$enIatlV The Tru8tsgB hove no d¢)ubts 8uThovndlng the charity's abllity10 8e¢ura a now licence and Ihe accounts ar& prepared on thls basls. 11
GIRL GUIDE WOODBANK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS IContlnu•dl FOR THE YEAR ENDED 310ECEMBER 2026 10 Flxod ••ut Inv•stmont• 2025 2024 Nall¢)nal Savlngs Incom8 Bond$ 11 Debtord 2025 2024 Prapayments 12 Cr•dltor8 and curr•nt Il•bllltlo5 falllng duo wlthln on• year 2025 2024 Accrual$ delerred Income 13 Analy•l8 of not •$8•t8 Flxgd Curront Ajsots Cr•dltors Total Unreslricfad Funds Restrlded Fund8 95.761 33,076 (1.21)0) 127.637 12
QIftL GUIDE WOODBATrM ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS {Contlnu•d) FOR THE YEAR ENDED 31 DEGEMBER 2026 14 R•strlcted fund8 Movem•nt In funds Balan¢• t 1 J•nuary 2025 B•l•n¢e t 31 Docembor 2025 In¢omlng Re80urce Outgolng R0•ou•1 Donètlon6, Legod88 & Grants Incom8 from donations. legacles and grants has bean treated as reslrlctod where re¢eNed for Ihls $po¢lfic purpos8. Th• expèndllure during the year relat65 to the related d8pte¢iaUon 8ssooialedwilh th? ceIalISed Gosts. 15 R•lated Party Dl8¢Iow4foB There were no related pwty Iransactlon& 13