**The Guide Association Greater London West**
## **Report and Financial Statements**
## **For the year ended 31 December 2022**
## **The Guide Association Greater London West**
**Charity Registration No. 305817**
## **Contents**
## **Page**
Trustees and advisers
1
Trustees Report
2-5
Independent Examiner’s Report Statement of Financial Activities Balance Sheet
6
7
8
Notes to the financial statements
9-11
**Trustees**
County Commissioner Division Commissioners
**Charity number**
305817
**Independent examiner**
Derek Holmes 3 Larks Close Ferndown Dorset BH22 9TF
**Banker**
Lloyds Bank Plc 49/53 High Street Sutton Surrey SM1 1DT
1
## **The Guide Association Greater London West**
The Trustees present their report in accordance with the Charity’s governing document and the relevant Statement of Recommended Practice (the Charities’ SORP 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The County is governed by an Executive Committee, comprising, inter alia, representatives of each of the Divisions within the area of operation.
The Guide Association is incorporated by Royal Charter. The County is an unincorporated Association governed by the same Royal Charter and its bylaws under which the constitution of the Executive Committee has been established.
The Trustees are the voting members of the Executive Committee. With the exception of the County Commissioner, who is appointed by the Region Chief Commissioner in consultation with members of the Executive Committee, all members of the Executive Committee are appointed by the County Commissioner in consultation, where appropriate, with members of the local County Executive Committees.
The County Executive Committee shall have the following members:
The County Commissioner* The Division Commissioners* *who are also Trustees The County Secretary* The County Treasurer* The County President* The County Badge Secretary The County Trefoil Guild Chairperson
The Chairperson of the Heyswood Committee and other Advisers appointed to the Executive by the County Commissioner and whose appointments the County Executive Committee ratifies will also be members of the County Executive Committee.
## **OBJECTIVES**
The objectives of the County are those of the Girl Guides Association and can be summarised as: To enable and encourage girls and young women to fulfil their potential to take an active and responsible role in society;
To have sufficient adult volunteer leaders to enable every girl and young woman to have the opportunity to join us;
To sustain and promote a stimulating and enjoyable programme of activities based on guiding principles;
To ensure that all adult leaders within the County are appropriately trained and fully supported; To **identify** and make use of all available resources and expertise for the benefit of members;
To act as a communication channel between the Divisions and other units in the County as well as the Region and Guide Association nationally.
## **Aims**
The Guide Association, as part of a world-wide movement, enables girls and young women to fulfil their potential to take an active and responsible role in society through its distinctive, stimulating and enjoyable programme of activities delivered by trained volunteer leaders.
2
## **The Guide Association Greater London West**
## **Vision**
The vision is to be recognised as the leading organisation for girls and young women and to widen and increase its membership.
## **Statement of public benefit**
The County of Greater London West is a branch of Girlguiding UK, which with its branches forms the United Kingdom’s largest voluntary organisation for girls and young women. A report on Girlguiding UK’s public benefit activities during the previous year can be found in its latest Annual Report.
The county of Greater London West has continued to provide its own public benefit activities in particular by providing organisational and administrative support and training to subsidiary branches of Girlguiding UK within the County, and organising activities principally for the benefit of those branches, and also promoting more broadly the charitable objectives of Girlguiding UK for the benefit of girls and young women.
## **County of Greater London West**
The purpose of the County is to deliver the above in the County of Greater London West in accordance with the current Guiding Manual. The County consists of just over 3,800 members and covers the area of the four London Boroughs of Kingston, Merton, Richmond and Sutton.
3
**The Guide Association Greater London West**
## **ACHIEVEMENTS AND PERFORMANCE**
Another busy and successful year, during which it was possible for the girls and leaders of the County to return gradually to nearly all the pre-Covid 19 activities, for Unit meetings, outings, camping and holidays. We are incredibly grateful to all of our leaders who have given so much time for the girls in their units.
**Leader Training:** As well as various ‘in person’ and Zoom Training sessions, in October, we held our first, since 2019, County Training Day, when 84 leaders, were able to take part in a wide variety of sessions on offer including Programme ideas for the sections, Taking your unit away, Wellbeing and Mindfulness. Thanks to all the Trainers and helpers on the day. During the year Girlguiding UK launched the Learning Platform, the new leader development programme, which comprises a suite of optional learning materials suitable for any volunteers.
## **Qualifications gained and Awards presented during 2022**
Adult Leadership qualifications: 14 Young Leaders qualification: 6 Residential qualifications: I Guide Leader and 3 Brownie Leaders Guide Gold Awards: 39 Brownie Gold Awards: 33 Jack Petchey Awards: 117 Girls 15 Leaders
**International:** While most International trips were deferred for yet another year, 1st Worcester Park and Old Malden Guides celebrated their Centenary, albeit it two years late, by spending a week at Our Chalet in Switzerland.
**Heyswood:** Several outdoor Training Days on various topics took place, throughout the year, at our County Campsite, Heyswood, where much activity has taken place with the holiday houses back in regular use and camping taking place once more following the lifting of Covid restrictions. Several activity days have been well attended there for the girls, including an Easter Egg Hunt, a Guide Gold Award challenge weekends and a Guide taster days for older Brownies.
Trees were planted to commemorate the Queen’s Platinum Jubilee.
The on-going negotiations with Highways England continued throughout the year in their quest to widen the A3 using part of our woodland. Thank you to the team of people who regularly meet up with various bodies about this and also all those who give time so willing to keep the site in such good repair.
Sage Community days have once again been invaluable in helping with general site maintenance. Sadly in December a sudden very hard frost caused substantial damage, in part, to all the buildings, with burst pipes and consequent flooding, very many thanks to all those who cleared the mess and on-going in the busy run up to Christmas.
**General:** Over the year our 942 volunteer leaders have given a huge range of opportunities through Guiding to 3427 girls in 230 units across our County. Girls have had the opportunity as well as their unit meetings to join with The Scouts for Gang Shows, Marching Bands and for Richmond units, to join in their Borough Camp. Many units took part in The Platinum Jubilee Celebrations, and the County was represented by several adult members at events in London.
With increasing time having to be spent on administration for all Commissioners, early in the year, we were delighted to appoint a part time County Administrator, who very quickly settled into the new role and has been a great asset to the County team, as a whole.
4
## **The Guide Association Greater London West**
‘Thank you Volunteers Cream Teas’ took place across the County hosted by the County Commissioner and County President.
During the year several Commissioners and other appointment holders completed their term of office, including our County Commissioner, whose role proved difficult to fill, leaving the County without a County Commissioner for the latter part of the year. Recruitment for girls and adult volunteers is an on-going need and is being addressed in conjunction with a project through LaSER.
Finally huge thanks to all those who help in any way to bring Girlguiding to the girls and young women in Greater London West.
Frances Drake County President July 2023
5
**The Guide Association Greater London West**
I report to the Trustees on my examination of the accounts on the financial statements of the Charity for the year ended 31 December 2022 which are set out on pages 7 to 11.
## **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 Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145 (5) (b) of the 2011 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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the account do not accord with those records or
3. 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 to enable a proper understanding of the accounts to be reached.
## **Derek Holmes FCA**
Chartered Accountant
3 Larks Close Ferndown Dorset BH22 9TF
31 July 2023
6
## **The Guide Association Greater London West**
## **Statement of Financial Activities for the year ended 31 December 2022**
|Note
**Incoming resources**
2
Income from donations and legacies
Income from charitable activities
Restricted income from charitable
activities
Other incoming resources
Investment income
**Total incoming resources**
**Resources expended**
2
Expenditure on raising funds
Expenditure on charitable activities
Restricted expenditure on charitable
activities
Other expenditure
**Total resources expended**
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|**2022**
**2021**|
|---|---|
||**Unrestricted**
**funds**
**Restricted**
**Funds**
**Net**
**Income/Receipts**
**£**
**£**
**£**
**£**|
||28,273
28,273
14,291
82,858
82,858
52,434
50,526
50,526
45,267
3,784
3,784
6,920
359
359
685|
||**115,274**
**50,526**
**165,800**
**119,597**|
||(1,702)
(1,702)
(570)
(96,952)
(96,952)
(85,438)
(53,276)
(53,276)
(39,917)
(51,528)
(51,528)
(50,468)|
||**(150,182)**
**(53,276)**
**(203,458)**
**(176,393)**|
||(34,908)
(2,750)
(37,658)
(56,796)
598,446
6,638
605,084
661,880
**563,539**
**3,888**
**567,427**
**605,084 **|
7
## **The Guide Association Greater London West**
## **Balance Sheet as at 31 December 2022**
|Note
**Fixed Assets**
Tangible assets
4
Total fixed assets
**Current assets**
Cash at bank and in hand
Total current assets
Creditors: due within one year
5
Net current assets
**Net assets**
**Funds of the charity**|**2022**
**2021**
**£**
**£**|
|---|---|
||254,649
283,877|
||254,649
283,877
313,078
321,507|
||313,078
321,507
(300)
(300)
312,778
355,207|
||**567,427**
**605,084**|
|||
||**567,427**
**605,084**|
Approved by the trustees on 31 July 2023 and signed on their behalf by
## **Frances Drake**
County President
8
**The Guide Association Greater London West Notes to the Financial Statements for the year ended 31 December 2022**
## **1. Accounting policies**
## 1.1 **Charitable status**
As a charity the Guides Association Greater London West is exempt from taxation on its charitable activities.
## 1.2 **Basis of accounting**
The financial statements are prepared on the basis of historical cost in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2019) and with applicable accounting standards and with the Charities Act 2011.
There has been no change to the accounting policies (calculation rules and methods of accounting) since last year, and no change has been made to accounts for previous years.
## 1.3 **Incoming resources**
These are included in the Statement of Financial Activities (SofA) when:
- the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
Where incoming resources have related expenditure (as with fundraising and other activities) the incoming resources and related expenditure are reported gross in the SofA.
Grants and donations are only included in the SofA when the charity has received or has unconditional entitlement to the resources.
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income is included in the accounts when receivable. Any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year is included in Investment gains and losses.
## 1.4 **Expenditure and liabilities**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance costs include costs of the preparation and examination of the Report and Financial Statements and the costs of trustee meetings.
Grants payable are recognised in the accounts when paid or a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
## 1.5 **Assets**
Tangible assets are capitalised if they can be used for more than one year and cost at least £500. They are depreciated so as to write off their cost less estimated residual value over their estimated useful lives. Estimated lives for the principal classes of asset are:
- Buildings: 50 years
- Fencing and outbuildings: 10 years
- Furniture and equipment: 10 years
9
## **The Guide Association Greater London West Notes to the Financial Statements for the year ended 31 December 2022**
## **2. Analysis of incoming and expended resources**
|Census/ Subs.
Legacies and Donations
Heyswood
Badge Sales/Purchases
Trading/Other Sales
Jack Petchey Awards
County income
Activities
Training
Overseas Travel
Administration
Miscellaneous
Bank Interest
Net income (outgoing)|**2022**
**2021**
**Incoming**
**Expended**
**Net**
**Incoming**
**Expended**
**Net**
**£**
**£**
**£**
**£**
**£**
**£**
22,308
(1,702)
20,606
8,356
(570)
7,786
5,965
-
5,965
5,935
-
5,935
44,319
(60,208)
(15,889)
18,165
(53,816)
(35,651)
12,412
(11,529)
883
9,979
(9,715)
264
26,127
(25,215)
913
24,290
(21,907)
2,383
50,526
(53,276)
(2,750)
45,267
(39,917)
5,350
-
-
-
1,245
-
1,245
1,885
(4,954)
(3,069)
634
-
634
-
(368)
(368)
-
(1,211)
(1,211)
200
-
200
4,815
(5,468)
(653)
1,699
(46,207)
(44,508)
-
(43,789)
(43,789)
-
-
-
226
-
226
359
-
359
685
-
685
165,800
(203,458)
(37,657)
-
119,597
(176,393)
(56,796)|
|---|---|
## **3. Expenditure**
Grants made comprise Jack Petchey awards made to Guide Units totalling £53,276 (2021 £39,917).
Resources expended include the Independent Examiner’s fee of £300 (2021 £300).
10
## **The Guide Association Greater London West Notes to the Financial Statements for the year ended 31 December 2022**
## **4. Tangible fixed assets**
|**Cost**
Balance bfwd
Additions
Balance cfwd
**Acc depreciation**
Balance bfwd
Charge for the year
Balance cfwd
**Net book value**
Brought forward
Carried forward|**Freehold**
**land and**
**buildings**
**Fencing**
**and**
**sheds**
**Fixtures,**
**fittings and**
**equipment**
**Aeroball**
**£**
**£**
**£**
**£**|**Refurb**
**BP**
**Lodge**
**Low**
**Ropes**
**Course**
**Twin Zip**
**Basket**
**Swing**
**Total**
**£**
**£**
**£**
**£**|
|---|---|---|
||254,868
36,336
63,704
14,500
0
3,663
0
0|180,980
20,045
22,392
592,825
0
0
0
3,663|
||254,868
39,999
63,704
14,500
111,512
31,412
63,704
11,600
5,097
4,002
0
1,450|180,980
20,045
22,392
596,488
78,382
7,860
4,478
308,948
18,098
2,005
2,239
32,891|
||116,609
35,414
63,704
13,050
**143,356**
**4,924**
**0**
**2,900**|96,480
9,865
6,717
341,839
**102,598**
**12,185**
**17,914**
**283,877**
**84,500**
**10,180**
**15,675**
**254,649**|
||**138,259**
**4,585**
**0**
**1,450**||
## **5. Creditors: amounts falling due within one year**
|Accruals
**6.**
**Restricted income funds**
Jack Petchey|**2022**
**£**
300
**2022**
**£**
2,600|**2021**
**£**
300
**2021**
**£**
6,638|
|---|---|---|
11