GIRLGUIDING CORNWALL HE OPERA TING NAIIE OF) CORNWALL GUIDE ASSOCIATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Inde endent Examiner: Anthony Williams & Co Ltd Trevenson House Church Road Pool, Redruth TR15 2PT
GIRLGUIDING CORNWALL REPORT OF THE TRUSTEES YEAR ENDED 31 DECEMBER 2024 Governin Instrument The Associations objects and regulatlons are regulated by the Guiding Manual and the County Constitution. The County Rewstered Charity number15 300365. Ob The Associatlon prodeS a balanced programme of activities, aimed to help glrls and young women, within the 4-30 years age group and who Ilve In Comwall. to develop emotionally, rnentally, physically and spiritually so that they can make a positive contribution to their community and the wider world. Pollcle5 ado ted to further the Assoclatlon's ob ectlves The trustees seek to ensure that all Guiding initiatives and activities are fully implemented throughout the County, and this Is achieved through the management structure descrfbed below. Or an f the Assoclatlon Each County, Dlv151on and District has a Commissioner or Commissioner5 who is/are responsible for the organisation and development of Gulding In her area. She Is supported by the Executive Committee whlch meets regularly. The Trustees, Ilsted telow, are the voting members of the County Executive. Poiide5 on Guiding initiatives and activities are Implemented by delegation from County through to DSvi5ion, District and Units. Some Divisions do not have Districts, so the Divisi¢M Commissioners are In direct contact with the Units. Trustee$ Miss Susan Harrf5 Miss Anita Parsons Mrs Jessica Rush Mrs Susan Brennan Mrs Claire Waters Mi55 Tina 8uddle Miss Jean Whetham Mrs Dawn Tyler Mrs Alison 4allett Mrs Christine Alexander Mrs Julia Wass Miss Lisa Frawley Ms Cilla Bragg Mrs Mary Eddy County Commlssloner Assistant County Commissioner Assistant County Commissioner Divisicn Commissioner - Caradon Ifrom 06.03.20241 vfslon Commissioner - Carrlck North Divisi Commissioner - Carrick North Divlsi(x) Commissioner - Carrick South DIvisic Commissioner - Carrick South Division Commissioner - Kerrier Division Commissioner - North Cornwall Dlvision Commi55ioner - Penwith (to (p). 03.2024) Division Commissioner - Penwith (from 09.03. 20241 Division Commissioner - Restormel cOty Treasurer Page I
GIRLGUIDING CORNWALL REPORT OF THE TRUSTEES YEAR ENDED 31 DECEMBER 2024- Continued Funds The funds are held in current Bank Accounts and other investments. Investment Poll It is the Charity's lIcY to invest funds as are in excess of those required for worklng capital. Statement of the Trusteés R ons5bllltles The Association's constltution requires the trustees to prepare financial statements for each financial year which glve a true and falr vlew of the state of affairs of the Charity and its financial activities for that perirmj. In preparinq these financial statements the trustee5 are requlred to:. Select sultable accountlng policie5 and then apply them consistently bl make jLKlgements and estimates that are reasonable and pwdent state whether the policles adopted are in accordance vAth applicable accountin8 standards, subject to any material departure disclosed and explained in the statement dl prepare the flnanclal statements on a going coeM basls unless It 15 inappropriate to assume that the charfty wlll continue in business. The trustees are responsible for keeplng proper accountlng records vthlch disclose with reasCab1e accuracy at any tlme the flnancial position of the a5KKiation. They are also responsible for safeguarding the assets of the association and hence taking reasonable steps for the provisim and detecti of fra and other irregularitie5. Th15 report conforrns to statutory accounting regulations and the charlty's Governln8 Document. Signed on behalf of the Trustees Mrs Mary Eddy Miss knan Harris Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF -THE CORNWALL GUIDE ASSOCIATION" I report on the accounts of the Trust for the year ended 31" December 2024, which are set out on pages 5 to 7. Respectlve resp¢)nslbllltles of the trustees and examiner As the charity's tr(stees you are responsible for the preparation of the accounts. you consider that an audit 15 not required for this year under section 144(21 of the Charities Act 2011 (the 2011 Act) and that an independent examinati is needed. It Is my responsibility to: examine the accounts under section 145 of the 2011 Act" follow the procedures laid down in the General Directions given by the Charity CommlsSiLX) under section 1451511bl of the 2011 Act. and state whether particular matters have come to my attention. Basls of Independent examlner'$ report My examlnation was carried out In aCcOrdae with the General Dfrectlons given by the Charity Commissioners. An examinatlcw) Includes a review of the accounting records kept by the charity and a comparfson of the accounts presented with those records. It also IncLeS consideration of any unusual items or disclosures in the accounts, and the seekin8 of explanations from you as trustees CccernIng any such matters. The procedure5 undertaken do not provfde all the ewdence that would be required in an audlt, and consequently no oplnion is given as to whether the accounts present a "true and lair view" and the report 15 limited to those matters set c¥Jt in the statement below. Independent exarnlner's statement In cnection with my examlnatlcm, no matter has come to my attention: 1) whlch gives me reasonable cause to belleve that in, any material aspect, the requlrements: a. to keep accounting records in accordance with section 130 of the 2011 Act b. to prepare accounts which agree Vth the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or 21 to which, In my oplnlon. attention should be drawn in order to enable a proper understanding of the accounts to be reached. KD Stephens ACA FCCA Anthony Williams & Co Ltd Chartered Accountants Trevenson House Pcol, Redruth Cornwall TR15 3PT Page 3
GIRLGUIDING CORNWALL ACCOUNTING POLICIES YEAR ENDED 31 DECEMBER 2024- Continued The flnandal statements of GlrlgLrfthng Cornwall have been prepared usinq the receipts and payment5 ba515. The accounts include monetary transactlons and assets for whlch Glrlguiding Cornwall can be held responsible. They do not include the accounts of other groups that owe an affiliation to another body, nor those that are informal gatherlngs of Association members. Subject to the above, receipts and payments IrKlude income as received and expenditure when i rrevocably paid. The Statements of Assets shows the closin8 bank balances as shown in the Receipts and Payments Account and, where appikable, other assets at cost on 31 December 2024. Page 4
GIRLGUIDING CORNWALL RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2024 2023 2023 Recelpts Membership Subscriptions Donations & Leqacie5 Investment Interest 14.629 1,599 5,310 11,670 1,125 2,823 O her Recei County Training Day small Training5 Pot of Gold Brownie Days Guide Day Closed Unlt Accounts Adult Camp Intops Coronatlon Event Keve Equipment Hire Shop & hllsc Sales Glft Ald Royal Cornwall Sh¢)w Grant re Kayak5 ¢drrO Refund Equip Caradon Cotehele closed Dlv Account Kernow 17 Camp Refund Sundry Recelpts ts 532 320 597 1.590 1,589 2,752 3.115 120 40.641 29 210 4.593 205 1,022 5,917 192 70) 5.583 2,190 22 92 56,7TI 21,659 Total Recelpts 78.315 37.277 Page 5
GIRLGUIDING CORNWALL RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2024 2023 2023 Payments Grant5 from Donations & Legacles 1,408 498 Admlnlstration General Mentoring Training Admlnlstrator's Wages & PAYE 11.089 118 144 6,263 8,951 511 156 5,499 17.614 15,117 Other Pa ment5 County Training Day Small Tralnln85 Pot of Gold rownie Days Gulde Days Ran8er Day Adult Camp Intops Coronatlon Event Insurance PR Advert5 etc Equipment Purchased Shop Purchases Donatlons Service Camp Grant Accountancy Fees Storage Rental Webslte & WIX Royal Cornwall Show Kevewi Condurro Caradon Cotehele Unit payfflentS caradC Tamar Devision Sundry paentS 476 1,152 324 1.442 673 244 368 126 578 335 2,011 835 1,467 1,015 952 895 3,867 1,030 378 2,160 267 346 315 2,089 40,692 1,OZO 4,259 5C(I 271 58.732 24,157 530 40,302 Assetz Capital - Irrecoverable Debt Total Payments 77,754 Deficit of Receipts over Payments Bank Accounts at l January 2024 Bank Accounts at 31 December 2024 561 189.139 £ 189.7C 13,0251 192,164 £ 189.139 Page 6
GIRLGUIDING CORNWALL srATEMENT OF ASSErs AT 31 DECEMBER 2024 2024 2024 2023 2023 Monetary A55ets Bank Accoun Lloyds Bank Current Accwnts Investments Lloyds Bank Deposit Account Hodge Bank Account Hampshire Trust Bank United Trust Bank 29.915 30,849 20.0(KI 20,0 15,0 35,OLY) 85,655 50,C#XI 87.331 187,246 186,504 r Inv A5setz Capital 2.454 £ 189,700 2,635 189,139 Flxed Assets The Assc<iatlon ¢Y4¥ns land and buildlngs as a camp slte at Condurro. St Clement, Truro. On 14 November 2023 It was professionally valued wlth Market Value of £50,CW, and recommendeé Insurance of the prcperty in the region of £287,IXrf). In 2020 the Association acquired, from Camborne "Strict, the land and buildings of the camp slte at Carvrynnen, Troon, Camborne. Valued at £1 CQ,C¥J). OpenFng Balances £25,732 £31,568 Closing balances E24,579 E24,921 NB. Camp Sltes Informatlon Condurro Appendix 1 Carwynnen Appendix 2 Recelpts £4,076 £144,510 Payments £5,229 E151.157 Other Assets held by the County at Insured valuatlon £24,647 Approved by the Trustees on by',- J3 and siqned on Its behalf Mrs M Eddy Treasurer Miss S Harris County Commi5siMer Pa8e 7
GIRLGUIDING CORNWALL APPENDIX 1 CONDURRO ACCOUNT RECEIPTS AND PAYMENTS ACCOU FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2024 2023 2023 Recelpts Camp Fees Session Fees Electriclty & W( Interest on COIF Account Interest Lloyds Deposit Alc adge5 & Notelets Mi5C Electrlclty Grant 2.025 290 32 491 499 599 196 174 25 150 4,076 3,192 Payments Electricity Water Insurance Gra55 Cuttlng & Mower Costs General Malntenance Equipment Badge5 Mlsc 262 314 782 1,560 1,663 132 296 1,403 1,934 764 700 552 96 111 5.229 5,340 Deflclt of Recelpts over Payments 1,153 .£ 2.148 Current Bank Account at 1 January 2024 Deposit Bank Account at 1 January 2024 COIF Account at 1 January 2024 Deduct Deficit for Year 6,685 10,OCIl 11,195 10,LV) 11.686 25,732 1,153 £ 24,579 27,880 2,148 £ 25,732 Current &ank Alc at 31 December 2024 Deposit Bank Alc at 31st December 2024 COIF Account at 31 December 2024 2,294 10,(xKI 12,285 10,C((I 11,686 £ 24,579 £ 25,732 Valuation of Assets £ 289,000 L 91,711 Page B
GIRLGUIDING CORNWALL APPENDIX 2 CARWYNNEN ACCOUNT RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 2023 Recelpt5 Camp Fees Donatlcms & Grants - General Cornwall County Council YIF Badges & Ml Bank Interest 8.634 20.291 31.852 83,611 1¢X* 16 3,022 18,355 25 144,510 21,402 Payments Utilities Insurance Maintenance . Tree Work Malntenance - Other Gra55 Cutting Flre & Securfty check Equipment Solar Panels & Deflb Shepherds Huts Toilet Bl¢xk Kevewi money Mlscellanews 1.277 794 3.650 1,923 1,590 51 1,136 603 2.285 2,705 50 1.325 19,012 34,660 82,526 4.990 39 151,157 8,143 Deflcltlsurplus of Receipts over Payments 6,647 £ 13,259 Current Bank Account at 1 January 2024 Deduct Deficit for Year 31.568 6,647 24,921 18,309 13.259 £ 31,568 Current Bank Alc at 31 December 2024 Savings Bank Alc at 31 December 2024 Badges Float 10,901 14,016 31,568 24,921 £ 31,568 Valution of Ssets £ 182,930 £ 121,465 Page 9