WEDISCOV£ft, WE GROW irlguidin Sefton Girlguiding Sefton Report and Accounts for the year to 31st December 2021 F£*tsted Iharfty nunber 5CW GviguidiE4Sefton 15 ol 01
Gir uidi Sefton Contents Information Trustees report 2.3&4 Reserves policy 4,5&6 Independent examiner's report Income and Expenditure Account Statement of as*ts and liabilities Notes to the accwnts 10-12
Girl Informati1 as at 31 December 2021 Trustees: M7ss Sarah Bennett (cnty Commissioner) Mr Andrew Tate (County Treasurer) Mrs Christine Watkinson (Leadership Scheme cO-dinat0r) Mrs Susan Howden (Outdoor Activities Adviser Mrs Nlchola Jame5 (Guiding Development Lead) Dlvlslon Commissloners Mrs Carole Maher Mrs Helen Smith Mrs Liz Sinker Mrs Helen Gillon Mrs Helen Fawcett Mrs Karen Sutemire Miss Sarah Bennett Mrs Rose Bode Asland Bootle & Litherland Crosby Formby Maghull Ormskirk & Skelmersdale Southport - Blundell Southport . Hesketh Address clo 7 Welvryn Ave, AFnsdale PR8 3BE Independent Examlner Raymond Blssex FCA Chartered Accountant 32 Brooklands Avenue Waterloo, Liverpool L22 3XZ Prlndpal Banker Barclays Bank
Girlgulding Sefton Trustees Report: Structure Governance and Mana ment Governing document: The charity's forrnal name is The Guide Association County of Sefton. It5 operational name is Girlguidlng Sefton and is often referred to in this rem as the County. The charity's goveming document is the Girl Guides Association Royal Charter of 1922. The Royal Charter and bye-laws, the Guiding Manual, various handbooks and the County Constitution together determine how the charity is governed. Organlsatfonal structure: The Guide Assoclatlon (known as Girlguiding UK) charity number 30616 The Guide Association North West England (the Reglon) charity number 521694 The Guide Association County of Sefton (the County) charity nurnber 506468 Withln the County there are 8 Divlslons, 19 Districts and 165 Unlts. The Gulde Assocfatlon County of Sefton is a member of a famfly of charftles operatlng as Girlgulding UK. This charity is designated as a Cwnty by The Guide Association within the Reglon of North West England. The different levels of the family are Ilnked through: a) The appointment of Commissioners - whereby the Regional Crynm7ssioners are appointed by The Guide Association and the County Commlssioners are appointed by the Regional Commissioners and so . In turn the Commissioners, so appointed tld office as voting Executfve members on the body that appointed them so that, for example, the County Commissioner is a voting member of the Reglonal Executive. b) Shared commltrnent to the objects of the Royal Charter and the adherence to the rules and regulations *t out in the Guiding Manual and VariS handbooks. However, notthstanding these link-ages the various organisational levels retain their separate identity for charity registration and accountlng purposes. Therefore, these accounts do not Include the transactlons or assets and liabilities of any divisions or units within the County. Although the Guiding Manual seeks to regulate the financial administration at all levels no consolidated accounts are prepared. These arrangements have been approved by the Charity Commission in relation to the activities In England and Wales associated with the Guide ASS<)atiOn. The Trustees of the Guide AS¥latIOn County of Sefton have delegated particular resp)nsibility for the Shirdley Hill Centre, a property in Halsall, Lancashire available for use by tnembers of GirlguTding UK, to a sub-committee. The title to the property is held on behalf of The Guide AseAKiation County of Sefton by The Girl Guide Trust Corporation. Tr Girl Guide Trust Corporation Ts a charitable company limited by guarantee which acts under direction of the cnty Executive in relation to the Shirdley Hill Centre, and exists solely for the purpose of holding titte to Guide properties and investments.
Recruitment, apw)intment, induction and training of new trustees: The Guide AsxKiation appoints the Regional Commissioner who in turn appjints the County Commissioner who in tum appoints the eight Division Commissioners within the County? and the County Administrators (County Secretary, Treasurer. Chair of Guiding Development, Outdcx)r Activities Adviser and Leadership Scheme Co-ordinator). The holders of these posts are the voting rMberS of the Executive and the trustees of the Guide AsslatIon County of Seft. Trustees serve for a term of office of five years, but would be removed as trustees should they cease to hold office as Division Cornmissionerlcounty Administrator for any reason before thelr anticipated terrn has expired. The County Administrators are appointed with each County Commissioner. Trustees are assigned a mentor and follow The Guide Associatlon induction programme for Division Commlssloners. Formal and infonnal tralning is available to meet individual needs. Risk management: The trustees have [07eWed the major strategic, business and operational rlsks, which the charity faces. These will be detailed in a risk register and the trustees, annual review programme is in place. Policies, systems and presSeS exist to mltigate risks as far as posslble. Ob ectives and actfvities= Object: To pursue the objectives of Girlguiding UK concerned with assistlng glrl5 and young women to fulfil their potential by taking an active and responsible role in soclety. Strategies for achieving objectives: Our strategy for achieving the objectives has been twofold: il Provision of activities for girls and y(ng wcwnen ii) Direct training of adult leaders Review of the Girl uidin Sefton actfvities: Glrlguldlng Sefton is wholly reliant on subscriptions, grants and donations in carrying out its objectives. A review of the operations of Girlguiding Sefton (hjring the year and the result5 of those operations is as follows= Since Covid-19 outdo(x meetings with strict regulatf5 have taken place. Units then started delivering indoor meetings, and cwnty events, trainlngs and leader meetings online. Recruitment and retention of leader5 is a continuing priority, with divisions holding fresh recruitment events during the year.
The County has taken steps to encourage the completion of applications for grants at all levels where appropriate, and althwgh time consuming) this work will continue In 2022. The main tangible f7xed asset is Shirdley Hill Centre, wh7ch is a freehold property managed by the Shirdley Hill committee. The property was professionally valued in March 2(K)6 at £325,[ and has just been revalued again at £800,((MJ. This figure has been included in the statement of assets and liabilit7es. Reserves: It is the policy of Girlguiding Sefton to malntain unrestricted funds at a level that will cover admlnistration costs, training costs and varlous activit7es in accordance with the Reserves policy shown on the foLlowing pages. Approved by: ..&....& Date: ..Ll.IA12L... ( for the Trustees ) Reserves Pollcy Tanglble Flxed Assets Glrlguiding Sefton general account does not have any realty (except for Shlrdley Hill Centre as descrlbed separately). Investment Pollcy The Girlgulding Sefton reserves are held fn Natlonal Savings Income Bonds, a Hampshire Trust Bank 1 year Bond to 24th November 2022 and a CAF 60 Day Notice account. These produce good Income for Girlguiding Sefton. Free Reserves Free reserves represent the knrking capital" of Girlguiding Sefton avaflable to support short and medium term objectives and to safeguard against unexr*rted decreases in income. The Charity Commission guidelines define free reserves as income, whlch becomes available to the charity and is to be spent at the trustees. discretion in furtherance of any of the charity's objectlves, but is not yet spent, committed or designated. The Executive Committee (as guided by the Flnance Committee) has examined the needs and challenges faced by Girlguiding Sefton in both the short term and medium term along with relevant forecasts, and have formulated a policy to meet those needs. The Executive Committee considers it is necessary that our target free reserves represent one year's day to day running costs. ie. £10,tKK).
Restricted Funds The County holds fr main funds - (1) Jean Clayton Fund and (2) Gwen Clayton Fund to be used to financially support girls for Brownie hdidays or Guide holidays respectively. (3) Thelma Gott fund to be used to financially support girls in the Queens Guide Award towards tIE cost of their Outdoor Challenge and (4) Margaret Pilkington fund to be used to financially suprx)rt girls and leaders in outdoor activities, gaining wtd(x)r activities qualifications and for (bn$ Guide (krtdoor Challenge. The Executive Comrnittee agreed the variou5 monies from International events should be held in one fund, which is the International Fund of £4,451. Deslgnated Funds: Capftal Fund It Is the pollcy of Girlguiding Sefton to build up a fund of capftal for Investment wlth a view to financing future projects and to generate income to SUPFX)rt the activities of Girlguidlng Sefton. The fund represents approximately one year's day to day running costs of Girlguidlng Sefton. le. El0,IJX) CtIencY Fund The Executive has agreed to designate £3,(KM) to be used to undervthte any County actlvity once the Finance Committee approve the budget for the activity. Tralnlwa & Grants Fund The Executive has agreed to deslgnate £2.(KKI to meet the expenses of County trainlngs and to be applied for UK Grants in accordance with the Girlgulding Sefton rules on Form F5a. Recruftment Campafgn The Executive has agreed to designate £2,(XX) to meet the expenses of campaigns for recruitment of adults. Replacement of office equlpment The Executive has agreed to designate £1,(XKI to meet the cost of replacing the office equipment In the coming years. The Executive has agreed to designate £18,IJXJ towards the costs of Tmproyements to the campsite. Shirdley Hill Centre The Executive has agreed to designate £2,IXJ) towards costs of repairs to the Centre.
Shlrdl Hfll Centre Tangible Fixed Asset&" Girlguiding Sefton owns the freehold property Shirdley Hfll Centre, Renacres Lane, Halsall, Ormskirk L39 8SG as a tangible fixed aSt to support activitles. Policy as above to hold unrestricted funds representing 6 Months day to day running costs. ie. £5,(XX) Deslgnated Furrfts Deslp)ated Bulldlng Fund £26,(KX) for major repairs and maintenance. Capftal Fund This represents 6 months day to day running costs of the Centre. le. £5,(X)O Development Fund Thls represents reserves for future development: £6,IXKI
Girlgufdlng Sefton Independent Examlner's Report to the Tntstees: I report on the accounts of the charity for the year ended 31st December 2021, which are set t on pages 8 to 12. Res tive Res sibilities of Tntee5 and EXamIr As the charity Trustees you a responsible for the preparati(m of the accounts and you consider that the audit Tequirement of s144 of the Charities h£t 2011 (the Charities Act), does not apply. It is my responsibility to: examine the acccKJnts under section 145 of the Charities Act to follow the procedures laid down in the general Directf(ms given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. Basis of Inde ndent Examiner's Re My examination was carrled out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures In the accounts, and the seeking of explanations from you as Trustees conceming any such matters. The procedures undertaken do not provide all the evfdence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a 'true and falr, view and the report is limlted to those matters set out in the statement below. Inde ndent Examiner's Statement In connection wfth my examfnation, no matter has come to my attention: 1) whlch gives me reasonable cause to believe that, In any material respect, the requirements: to keep accwnting records In accordance with s130 of the Charities Act. and . to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act have not been met. or 2} to which, In my opinion, attention ShId be drawn in order to enable a proper understanding of the accounts to be reached. R A Bfssex FCA Chartered Accountant 32 Brooklands Avenue Waterloo, Liverpool L22 3XZ
GTr uidi Sefton Statement of Finandal Artivities for the year to 31st December 2021 Note Unrestricted Shlrthty Hill F¢JNts Restricted Restricted FwKIs Total Total 2021 2020 Receipts Recelpts from generate(I furrfls Voluntary income Actlvltles for generatlng fd5 Investment income Receipt5 from dritable artwities Related tradlng Actfvity fees Other Income 7,133 24.866 31,999 22,089 437 198 152 787 1,246 1.873 717 555 1,873 22,796 555 3,113 13,376 10,007 22,079 Total Receipts 10.715 25,064 22,231 58.010 49,831 Payments Costs of generating furKIs Charitable experthture Operatlng costs Related tradSnq Govemance costs 10.194 2,012 140 22.337 10,229 42.760 32,281 3,592 290 140 Total Payments 12,346 22,405 10,229 44,980 36,163 Net -1.631 2,659 12.(M)2 13,030 13,668 Transfers Stock adjustment Revaluation Total Funds brought forward 24,164 -24,164 -309 475,(XKI 464,31KJ 85 475,(XX) 381,527 49,949 32,824 450,547 Total Funds carried forward n.173 859,186 20.662 952,021 464,300
Girl uldln Sefton Statement of Assets & Liabllites as at 31 st December 2021 Note Unrestricted Shirdley Hill Re5trirted Restrirted Total Totèl 2021 2020 Fixed Assets 801,5(X) 326,500 Investments 57,CKKI 42.5(KJ 16,¢XMJ 115,5(Kl 120,5IXI Stock 10 1.522 673 2,195 2,504 Cash held & Cash at banks 11 12,151 16,013 32,826 14,796 Total Net Assets n,173 859,186 20,662 952,021 464,300 Summary of Funds: Unrestricted.. County General account County Water actfvStle5 account County Badge account Guldlre DevelopMt 69,831 820 310 1,212 47,856 820 449 824 Restricted: Shirdley Hill 859,186 381,527 Jean Clayton Gwen Clayton fund Thelma Gott fund Margaret Pllkln8tL fund 4,303 7,941 ,017 2,563 1,287 1,275 Intemational Fund European Jamboree 4,451 3,943 12,822 952,021 464, 3Crf) Approved by the Trustees and s18T on behalf ty. Andrew Tate - cjnty Treasurer
Glr Sefton Notes to the Accounts Total 2021 Total Restricted Restricted FwNJ5 2020 1. Voluntary Income: County yJbscriptTon from HQ Donations, legades & grants: £*)natMms & grant Booking fees at Shirdiey HTII Other users of Shirdley Payment from 5 1ChY of Lincashire West Lancs Covid grants West Lancs Tier 2-3 grants West Lancs restart grant Shirdley Hlll mlsceiLine Fd5 4.899 15 2,219 4,899 15 3,293 1,485 235 15,085 15 3,045 2,165 265 1.074 1,485 235 9.670 2.138 9,670 2,138 264 24.866 264 31,999 7,133 22,089 2. Investment Incoff 8arclays Bank Interest National Savings Income Borbts Inttyest CAF Bond Interest Hampshire Trust Bank 1 yr 1,240 1(X) 98 198 100 434 437 152 152 787 1.246 3. Related Trading ShlrdlLy Hlll shop County Badge Dew & Rlsograph wlntln8 76 3,037 3,113 1,873 1,873 1.873 1,873 4. Actlvlty Fees Guidin8 Devel¢)pment Baltlcs Aifventure Thlnklni Day 2019 World ThInkI Day 2020 717 717 558 2(M) 3,5C Hollday Guidlng European Jamb 22.079 22,079 9,118 717 22.079 22.796 13,376 5. Other Inc(¥ne Glft Aid tax refinj Covid &J5invJS Support grant 555 555 10,IXIO 10,007 555 555 10
Gfrl unrestric 5hirdley Hill Furmts Restricted Restricted Total 2021 Total 2020 6. Operating costs cOty sthsuiptions to FMI Intemational grants Trainlng grants, conference5 & fees Badges Leadership Iyllfkation pa Guiding Devel(yment County camp account expaxlitu Water activities account Reglon Admlnistrator Grants Jean & Gwen Clayton fts Thelma Gott & Margat Pllkln8ton fuKts Rates/Water chargeslslurry & ref Insurance Elettridty, Gas & Teleph Repairs, replacements and decoratlng Fire safety, Fire DoCS & Flre Alarm Cleanln8 garden Mainton Equfpment Postaie, stati(Nw, teleplh)ne & travel Prfntlng - Sefton Gulde General statl Hlre of Halls 270 270 336 366 243 243 328 328 590 89 96 2,9 762 Z,263 949 7,695 624 2.995 7,043 762 2,501 949 7,695 624 2,995 7,043 287 41 403 2,452 1,791 477 468 1,767 238 281 41 554 14 155 1,423 Maintenancelequlpment Webslte costs & comwter pro8rams Sleep In Isleep out badges Autnn Challen8e Badges Spring Challenge ba*e5 Miscellaneous Adverts In Champlon Valuation fee Thlnking Day 2020 prize at karlsbrlck European Jamboree Skemersdale unit rent Thank you cards Volunteers Week postcar(ts Facia Board5 Covid costs 3,013 3,013 807 66 419 449 419 449 311 450 450 10.229 10,229 243 11,250 243 122 500 3,382 World Thlnklng Day 10,194 22,337 10.229 42,760 32.281 11
Girl ufdfn Sefton Unrestrirted Shlrdlw Hill Funds Total 2021 Total 2020 7. Related Trading Shirdley FHll shop County Badge Accolmt 68 2.012 2.012 490 3,102 3,592 2,012 2,080 8. Govemance costs: Annual meeting eXpeX Accountancy fees 150 140 140 140 140 140 290 9. Investments". Natlonal Savlngs Income BCd$ Hampshire Trust Bank 1 yr nd CAF 60 Day Notlce aCcOt 13,0 15,(KK) 70,C 30,5CKI 20,OCK) 70,000 30.500 10,(MXI 30,5 16.CKKI 57,IXKJ 42,5 16,0(Kl 115,51XJ 120,500 10. Stocks: Bad8es and shop st 1,522 673 2,195 11. Cash & Bank accounts: Cash Bardays Bank National Westmlnster Lloyds TSB 12.151 4,662 16,813 15,880 131 1,442 13,153 199 15,880 131 12,151 16,013 4.662 32,826 14,796 12