The Guide Association Greater London West
Report and Financial Statements
For the year ended 31 December 2023
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 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.
NB The details above are correct for the year covered by this report i.e. 1st January 2023 to 31st December 2023. In January 2024 a new trustee structure was agreed and implemented and this is reflected on the charity commission website.
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.
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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 4,160 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
Across the charity sector as a whole, volunteer numbers are on the decline. We are therefore delighted to report that Greater London West is bucking the trend, with an overall increase in the number of volunteers and members, and that the majority of roles required at a County level are filled. There is of course no room for complacency and recruitment and retention remains a priority so that more girls can benefit from what guiding offers.
Leader Training: The majority of leader training is now completed online on Girlguiding’s learning platform. First Aid training still requires in person attendance and over the year 96 people attended First Response training. A new initiative saw a whole weekend at Heyswood dedicated to multiple First response training sessions, and 58 volunteers attended this and provided very positive feedback. Going away with training, for those wishing to run residentials for rainbows, brownies, guides and rangers, also took place in person at Heyswood. This is a vital part of the programme, so our thanks to all who organised and attended this.
Qualifications gained and Awards presented during 2023
Adult Leader Qualifications 34 Assistant Leader to Leader Qualifications 6 Assistant Leader Qualification 1 Leaders qualifying to work with a different section (age group) 15 Young Leader Qualifications 19 Jack Petchey Awards 117 girls 15 leaders Rainbow Gold Awards 17 Brownie Gold Awards 70 Guide Gold Awards 33
International: 17 girls and 6 leaders participated in the region international trip ‘Breakaway to Belgium’ whilst a group of 21 rangers completed their Gold D of E expedition in Sweden.
Duke of Edinburgh: GLW provides a significant number of D of E awards in the region of London and South east England (an area comprising 20 counties). The region’s 2023 annual report is not yet available, but the figures for 2022 indicate the strength of this programme in GLW. All of the region’s Gold and Silver award completions came from GLW.
Heyswood: Several events took place at our County Campsite, Heyswood, including the Guide Gold Award Challenge, the Guide Camp permit assessment weekend and a Family Easter Egg Hunt. This was despite the ongoing disruption caused by the HIghways England road widening project. This continued to impact on use of the site and consumed a huge amount of volunteers’ time. Our special thanks to Christine Donovan, chair of the Heyswood Management Committee, and her team, for their sterling efforts in attending numerous meetings, negotiating with various external bodies and ensuring that the site remained safe and accessible for members during this challenging time. Sage Community days have once again been invaluable in helping with general site maintenance.
Thanks too to the Friends of Heyswood who organise regular fundraising events, such as the quiz night, which enable new facilities to be added to the site. Quiz Night in aid of Heyswood
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The Guide Association Greater London West
General: Over the year our volunteer leaders have given a huge range of opportunities to over three thousand girls and young women across our County. As well as their unit meetings members have had the chance to participate in residentials, Gang Shows, Marching Bands as well as section specific events. Guides and rangers took part in a “Mallets and Mayhem” weekend, the rainbows had a ‘shake rattle and roll’ event. Our Trefoil Guild celebrated their 80th anniversary with LaSER by 'Walking the London Bridges’
The County was represented by 18 volunteers at the Festival of Remembrance at the Albert hall in November and leaders from GLW also supported the arrangements for the King's coronation.
The County continued without a county commissioner in post across the first 8 months of 2023. We are very grateful to France Drake, our County President, for covering the leadership of the county across this time. In September Samantha Axbey took up post as County Commissioner, supported by Anna Garrett as Assistant County Commissioner, and Liz Smith was appointed as County President.
Finally huge thanks to all those who help in any way to bring Girlguiding to the girls and young women in Greater London West.
Samantha Axbey County Commissioner 10 September 2024
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 2023 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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the account do not accord with those records or
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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
10 September 2024
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The Guide Association Greater London West
Statement of Financial Activities for the year ended 31 December 2023
| Income from donations and legacies Income from charitable activities Restricted income from charitable activities Other incoming resources Investment income Total incoming resources 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 |
2023 2022 Unrestricted funds Restricted Funds Net Unrestricted funds Restricted Funds Net £ £ £ £ £ £ |
|---|---|
| 40,644 40,644 28,273 28,273 88,046 88,046 82,859 82,859 50,061 50,061 50,526 50,526 21,016 21,016 3,784 3,784 1,841 1,841 358.89 359 |
|
| 151,547 50,061 201,608 115,275 50,526 165,800 |
|
| (630) (630) (1,702) (1,702) (120,633) (120,633) (96,952) (96,952) (48,000) (48,000) (53,276) (53,276) (65,074) (65,074) (51,528) (51,528) - - |
|
| (186,337) (48,000) (234,337) (150,182) (53,276) (203,458) |
|
| (34,790) 2,061 (32,729) (34,907) (2,750) (37,657) 563,539 3,888 567,427 598,446 6,638 605,084 |
|
| 528,748 5,949 534,698 563,539 3,888 567,427 |
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The Guide Association Greater London West
Balance Sheet as at 31 December 2023
| 2023 | 2022 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed Assets | |||
| Tangible assets | 4 | 221,760 | 254,649 |
| Total fixed assets | 221,760 | 254,649 | |
| Current assets | |||
| Cash at bank and in hand | 313,238 | 313,078 | |
| Total current assets | 313,238 | 313,078 | |
| Creditors: due within one year | 5 | (300) | (300) |
| Net current assets | 312,938 | 312,778 | |
| Net assets | 534,698 | 567,427 | |
| Funds of the charity | 534,698 | 567,427 |
Approved by the trustees on 10 September 2024 and signed on their behalf by
Samantha Axbey
The County Commissioner
8
The Guide Association Greater London West Notes to the Financial Statements for the year ended 31 December 2023
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 2023
2. Analysis of incoming and expended resources
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Incoming | Expended | Net | Incoming | Expended | Net | |
| £ | £ | £ | £ | £ | £ | |
| Census/ Subs. | 24,863 | (630) | 24,233 | 22,308 | (1,702) | 20,606 |
| Legacies and Donations | 15,781 | - | 15,781 | 5,965 | - | 5,965 |
| Heyswood* | 53,479 | (87,827) | (34,348) | 44,319 | (60,208) | (15,889) |
| Badge Sales/Purchases | 10,413 | (11,293) | (880) | 12,412 | (11,529) | 883 |
| Trading/Other Sales | 24,153 | (21,513) | 2,640 | 26,127 | (25,215) | 913 |
| Jack Petchey Awards | 50,061 | (48,000) | 2,061 | 50,526 | (53,276) | (2,750) |
| County income | 75 | 75 | 0 | 0 | ||
| Events / Activities | 20,699 | (16,484) | 4,215 | 1,885 | (4,954) | (3,069) |
| Training | (1,215) | (1,215) | (368) | (368) | ||
| International | - | (5,150) | (5,150) | 200 | 200 | |
| Administration | 242 | (42,224) | (41,982) | 1,699 | (46,207) | (44,508) |
| Miscellaneous | - | - | ||||
| Bank Interest | 1,841 | 1,841 | 359 | 359 | ||
| Net income (outgoing) | 201,608 | (234,337) | (32,729) | 165,800 | (203,458) | (37,657) |
*Heyswood is subsided by census payments along with specific legacies and donations for it.
3. Expenditure
Grants made comprise Jack Petchey awards made to Guide Units totalling £50,061 (2022 £53,276).
Resources expended include the Independent Examiner’s fee of £300 (2022 £300).
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The Guide Association Greater London West Notes to the Financial Statements for the year ended 31 December 2023
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 39,999 63,704 14,500 180,980 20,045 22,392 596,488 - - - - - - - - |
|
| 254,868 39,999 63,704 14,500 180,980 20,045 22,392 596,488 116,609 35,414 63,704 13,050 96,480 9,865 6,717 341,839 5,097 4,000 - 1,450 18,098 2,005 2,239 32,889 0 |
|
| 121,706 39,414 63704 14,500 114,578 11,870 8,956 374,728 138,259 4,585 0 1,450 84,500 10,180 15,675 254,649 |
|
| 133,162 585 0 0 66,402 8,176 13,436 221,760 |
5. Creditors: amounts falling due within one year
| 2023 £ Accruals 300 6. Restricted income funds 2023 £ Jack Petchey 4,661 |
2022 £ 300 2022 £ 2,600 |
|---|---|
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