## Guide Association Cumbria North Accounts 2020 1 ## Guide Association Cumbria North Year ended 31 December 2020 ## INDEX Charity Details Charity Trustees Report Independent Examiners Report Income and Expenditure account Statement of assets and liabilities Appendix A Risk Assessment ## Charity Details **----- Start of picture text -----**
Name Charity County Division Other Role
Trustee Executive Commissioner
Member
Ann-Marie X X County
Steel Commissioner
Bryony Morgan X X Assistant
Simmons County
Commissioner
Nicola X X X
Proudfoot
Sarah Hodgson X X X
Georgina X X X
Stevenson
Nicky Vatter X X X
Lorraine X X X
Bearchell-
Healy
Christine Eglin X X X
Anne X X X
Livingstone
Alison Jary X County Chair
of Trefoil Guild
Susan Round X County
Secretary
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2 Guide Association Cumbria North Year Ended 31 December 2020 Charity Number 503517 Bankers Cumberland Building Society, Fisher Street, Carlisle CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Examiner of Accounts: Claire Raven Eaglesfield Paddle Academy 5 Main Street Greysouthen Cockermouth CA13 0UG 07855936314 Contacts: Mrs Ann-Marie Steel Email: countycommissionercumbrianorth@gmail.com Telephone: 01900 821719 3 Trustees’ Report Charity Trustees’ Annual Report for the Year Ended December 2020. Structure, Governance and Management ## Governing Document The Charity’s formal name is The Guide Association Cumbria North. Its operations name is Girlguiding Cumbria North and is often referred to in this report as the County. The charity’s governing document is the Guide Association Royal Charter of 1922. The Royal Charter and byelaws, the Guiding Manual, various Handbooks and the County Constitution together determine how the charity is governed. Organisational structure The Guide Association (known as Girlguiding) Charity No. 30616 The Guide Association North West England (the Region) Charity No: 521694 The Guide Association Cumbria North (the County) Charity No: 503517 The Guide Association Cumbria North is constituted as a branch of the Guide Association in accordance with the Royal Charter, and has the status of a Girlguiding County within the North West England Region of the Guide Association. The structural organisation of the Guide Association is linked through: - a) The appointment of Commissioners and Guiders. The County Commissioner is appointed by the Region Chief Commissioner and is an ex officio voting member of the Region Executive Committee. The County Commissioner appoints the Division Commissioner, and the Division Commissioner appoints a team to assist, or District Commissioners, as appropriate. - b) Shared commitment to the objects of the Royal Charter and adherence to the rules and regulations set out in the Guiding Manual and Association handbooks. 4 Within Girlguiding and as accepted by the Charity Commissioners, the various organisational levels retain separate identities for charity registration and accounting purposes. Accordingly, no consolidated accounts are prepared, and the County’s accounts do not include the transactions or assets and liabilities of any Division, District or Unit within the County. The financial administration of the County is subject to the Rules and other provisions of the Guiding Manual and charity law. 5 ## **Recruitment, appointment, induction and training of new trustees.** The Guide Association’s Chief Guide appoints the Region Commissioner, who in turn appoints the County Commissioner(s), who in turn appoints the 8 Division Commissioners within the County, and Assistant County Commissioner and the Chair of Finance. The holders of these posts are voting members of the County Executive and the Charity Trustees of the Guide Association Cumbria North. They serve as charity trustees for the term of their respective appointments, which in the case of the County Appointment Holders other than the County Commissioner, terminate on the expiration of the County Commissioner’s term of office. Charity Trustees serve for a term of office of up to 5 years, but would be removed as a Charity Trustee should they cease to hold office as a Division Commissioner for any reason before their anticipated term has expired. The Assistant County Commissioner (if any) is appointed with each new County Commissioner. Charity Trustees are assigned a mentor who ensures that informal training is available to meet individual needs. They also follow the Guide Association induction programme for Division Commissioners, which prepares them for the management of their Divisions. ## **Risk Management** The Charity Trustees have reviewed the major strategic, business and operational risks, which the charity faces. These will be detailed in a risk register and the trustees’ annual review programme is in place. Policies, systems and processes exist to mitigate risks as far as possible. See Appendix A. ## **Objectives and activities** ## **Objective** To pursue the objectives of the Guide Association concerned with the development of girls and young women. ## **Aim** To educate girls and young women to help them develop emotionally, mentally, physically and spiritually so that they can make a positive contribution to their community and the wider world. ## **Strategies for achieving objectives** Our strategy for achieving the objective has been twofold: 6 a) Provision of activities for girls and young women b) Direct training of adult leaders The Charity Trustees have referred to the information contained in the Charity Commission’s general guidance on public benefit when reviewing the aims and objectives and in planning future activities. The Charity Trustees believe that the activities carried out benefit the public by aiding the personal development and wellbeing of girls, young women, and adults through the pursuit of the Association’s Aims and Activities. ## **Review of Activities during the past year** 2020 was quite some year to take up the role of County Commissioner! When I accepted the post in January as designate, I hadn’t anticipated what a very different Girlguiding year we would have all had to adapt to! Covid has had its impact across the County. March saw units making the move to online meetings via zoom or Facebook live, others sent out activity packs for girls to complete at home and for some it meant they stopped regular meetings for a variety of reasons. I want to thank leaders for whatever contact they have had with their units during the year. We have all had challenges in our work and personal lives during the pandemic and Girlguiding appreciate everything that you have managed to do, including looking after yourselves. Opportunities for our young members and leaders are created at all levels within the Guide Association. Cumbria North County (the County) continues to invest heavily in ways of providing section training for its adult members during the year along with other trainings specific to activities, Safeguarding, and First Response. This continued through the pandemic. All our training moved to online. Levels 1 and 2 A Safe Space were easily accessible through e-learning modules and level 3 and 4 were delivered nationally and via Region trainers. Thank you to everyone who kept their training requirements up to date for safeguarding compliance. The First response training had a review through the year and the refresher course was abolished and all leaders now had to undertake a 6 hour full first response course. A new e-learning module was created which gave leaders who had undertaken first aid qualifications outside of Girl guiding the chance for this course to be acknowledged and for them to complete the e-learning module to meet Girl guiding’s requirements. A huge thanks must go to all our trainers for being so adaptive over the last year to be able to give our leaders the opportunity to their training requirements up to date. Through the wonders of online meetings and the dedication of parents supporting our programme, we have seen many girls across all sections achieving bronze, silver, and gold awards. Well done everyone. 7 The Marmalade Festival at Dalemain, was cancelled in 2020. The festival raises money for Hospice at Home and has one of our young leaders dressing up in the Paddington outfit. Our County team came up with the idea of creating a Marmalade challenge badge that would be publicised across the county for units to be able to complete on line or the girls could do individually. Half of the profits raised would be donated to Hospice at Home. Our County International trip to Switzerland this year was postponed due to the pandemic. We are very much hoping it will be able to go ahead in 2022. Cumbria North’s Got talent 2020 was a highlight of the year. Members were asked to submit via short video, written or picture. Entries from all sections came flooding in, including our adult volunteers. Our judging panel had such a tough job on their hands! We always knew we had some very talented members across Cumbria North, but we were completely blown away by the entries! Well done to everyone who submitted and a huge congratulations again to those who won. We are always grateful to our many Adult Leaders who are so committed to ensuring that the Rainbows, Brownies, Guides and The Senior Section, all have the opportunity to become well rounded citizens of the future. Although our membership took a big dip in 2020, We hope that with the support of the Adventures at home on offer from Headquarters and the Regional activities, we will see a return to numbers rising again soon. At the end of the year cash balances amounted to £150,791.77. The County do not own or have a lease over any premises. ## **General Comment** The accounts have been prepared on a cash basis. The Charity Trustees’ policy on reserves is to hold funds against specific purposes. Interest arising from reserves is to be used to support the work of Guiding in Cumbria North or is to be reinvested to maintain the value of the reserves. The main source of income is from Subscriptions which is received once a year from all members within the County and a grant from Cumbria County Council. The grant from the Cumbria County Council is awarded on a one year contract, and there are no guarantees that this will continue indefinitely. 8 Should this support be withdrawn, our reserves will help to ensure that County will still be able to support its members. All funds are held in the General Fund. There are no restricted or designated funds. General funds are held to enable the administration of the County to continue and amount to 2 years running costs including all member’s subscriptions. If a unit is unable to pay its subscriptions at national level, then County is responsible for this. In 2020, all units had paid their Annual Subscription before the final date for submission. Investments are held with different financial bodies: Cumberland Building Society, and CAF Bank Ltd. All members can claim grants for expenses incurred in training and international opportunities so that we can allow our members to experience all that Girlguiding has to offer, across the world, and to meet our aims of widening our membership but also to give all our members to opportunities to explore and grow into excellent role models for all the young people around them, We are proud of all of our member and continue to do all we can to support them on their life journey. ## **Restricted Funds and Designated Funds** None of the funds held are classed as restricted of designated. Cash funds of £150,791.77 are held in the County bank and building society accounts as shown in the detailed statement of assets and liabilities on page 15. The general funds are used towards the development of Guiding throughout the County. Units or individual members can apply for assistance for grants to support them in running their units, this includes contributions towards training, or taking girls away both in this country and internationally. Running Costs Capital £100,697 (this is made up of the county expenditure together with the subscription levy for each member. There is a Reserve fund for running costs in case there is no income in any particular year, this is the amount held in the Cumberland Building Society. We can continue to maintain this as we presently receive a grant of approximately £10,000 per year, from Cumbria County Council towards the provision of Youth Services. Although our accounts run from January – December, the County Council follows the tax year beginning in April, and in 2020 grant was received later in the year, due to the pandemic. A grant of £20,000 is paid into the accounts of Cumbria North, but we share this grant with Cumbria South, and it portioned up in proportion with our numbers. Cumbria South’s share for the end of 2020 was not paid into their accounts until the beginning of 2021, so this makes our end of year accounts appear greater than they actually are. 9 Examlneys mbrf• 14arth I report to the tn￿ee5 on my examlnaiion of the accounts of Glrlguiding Cumbria North for the year ended 31° December 2020 As the charlty tmstees of the Trust are re5pon5ible for the preparation of the accounts In xcordanct WFth the requirements of the CharitiÉs kt 20111.the a¢fl I rekKIrt In respect of my examinat#)n of the Trusvs accounts carrled cArt undersertlon 145 af the 2011 kn and in carryin8 Oirt my exarnination I have followed all the applicable dIreC￿n$ given by the Chartty Commi￿On under 5eaion 14515llbl of the Act. I have completed my e￿MInat￿n and confirm that no materlal matter5 have come to mv attenth)n In conneLtron wrth the examination, me cause to bel￿e that in any matertsl respect: L Acc￿ntIng re￿rdS wern not kept in respea of the Trust as requlred by Sertion 130 of the Act: or 2. The a¢counts do not Kc(*d with those record5. I h•ve no (0￿m5 and ha￿ CLxne across no other matters Sn connertion wlth the examirHtion to which attention should be drawn in this report In order io enable a proper understsndin8 ofthe •ccounts to be reathed. Sbed: Plamè: aaire Raven. Sthty)l Buslness Mana8er, Ea￿esfie￿I Paddle Academy Date: 7th October 2021 li THE GUIDE ASSOCIATION – CUMBRIA NORTH COUNTY – REGISTERED CHARITY – 503517 ## INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020 |RECEIPTS|2020
2019
20,621.
25
20,007.
17
40,000
3368.00
3472.50
3303.64
-
-
40,159.
20
5853.92
320.24
379.75
475.00
5745.65
323.70
415.47| |---|---| ||| |total grants and Donations
Transfer from Investment account|| |subscriptions from members|| |interest received|| ||| |legacies|| |camps/outings/events|| |training|| |merchandise|| |repayments of grants|| |County Depot|| ||| |TOTAL INCOME|88,578.
20
55,867.
29| 12 |PAYMENTS|2020
2019
3,348.7
2
1402.69
94.93
4151.93
428.31
896.76
-
2474.30
2028.80
2089.69
1150.00
3230.00
8663.70
8705.00
346.50
235.00
60.00
60.00
1107.45
2089.69
125.00
125.00
35,209.
20
11,611.
46| |---|---| |Badges and Goods purchase for resale|| |Training|| |Travel|| |Room Hire|| |Rent|| |Donations and grants to units|| |Girlguiding Cumbria South|| ||| |Subscriptions for County Personnel|| |Bank charges|| ||| |Materials|| |professional fees|| |camps/outings/event|| ||| |TOTAL EXPENDITURE|52,387.
61
34981.8
3| ||36,190.
59
20,885.
46| |Surplus for year|| 13 THE GUIDE ASSOCIATION – CUMBRIA NORTH COUNTY REGISTERED CHARITY – 503517 STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2020 ## MONETARY ASSETS **----- Start of picture text -----**
UNRESTRICTED 2020 2019
Bank Current Account 68,533.28 22,353.86
Building Society 80,000.00 100,000
CAF Gold Account 2,254.49 12,228.96
TOTAL MONETARY ASSETS 150,791.7 34,592.39
7
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## OTHER ASSETS – ALL UNRESTRICTED Held for use by the Charity Resuscitation models Replacement value £520 Display boards and pop up Replacement value £710 banners 4 X County Centenary banners £1,000 Camping Equipment Replacement Value £9,500 2 x County Standards Replacement Value £8,000 Digital Projector Replacement Value £1,000 8 x County Banners Replacement Value £1,500 2 x Gazebos Replacement Value £2,500 Approved by Trustees on and signed on their behalf. Ann-Marie Steel COUNTY COMMISSIONER 14 ## APPENDIX Girlguiding Cumbria North Risk Register It is appreciated by the Trustees that the Finances of the County need to be protected and preserved for the benefit of the current and future members of Girlguiding Cumbria North. To this end the Trustees have considered and made policies regarding the finances of the County. The rating is scored from 1 being very low risk to 5 being very high risk. Risk Register **----- Start of picture text -----**
RISK RATE CONTROL
Cheque Signatories 2 Two signatories are
required for all
cheques, the
signatories are any
two of three named.
Authorisation of BACS 2 Dual authorisation is
payments required for all on-line
bank transactions, the
authorisation is from
any two of three
named.
Delegation 2 The Finance
Committee reports
back to the County
Executive and has
limited authority to
act without the
consent of the County
Executive.
Investments 4 The investments of
the County have been
spread between a
Bank and a Building
Society long term
investment. The risk
of an investment
holder ceasing to
trade is considered
alongside the rate of
interest available for
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larger deposits. The
security of the
investments is kept
under constant review
and authority has
been given to the
cheque signatories to
move funds quickly if
the Finance
Committee of Trustees
believe it to be
necessary.
Equipment 2 The County do not
own large amounts of
equipment, the
County does not hold
insurance for
insurable objects. The
level of insurance
cover has been
carefully considered
against the cost of
insurance and the
replacement value of
some items. The
insurance is reviewed
annually and when
new purchases are
made.
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