WEDISCOV£ft, WE GROW
irlguidin
Sefton
Girlguiding Sefton
Report and Accounts
for the year to 31st December 2021
F£*tste￿d 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 (c￿nty 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 t￿ld
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 Vari￿S handbooks.
However, not￿thstanding 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 c￿nty 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 r￿MberS of the Executive and the trustees of
the Guide Ass￿latIon 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 pr￿esSeS 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 regulatf￿5 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 f￿r 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 (b￿n$ 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)
C￿tI￿encY 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 aS￿t 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 Tn￿tee5 and EXamI￿r
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 Sh￿Id 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 f￿d5
Investment income
Receipt5 from d￿ritable 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 DevelopM￿t
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 - c￿jnty 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
1￿ChY of Lincashire
West Lancs Covid grants
West Lancs Tier 2-3 grants
West Lancs restart grant
Shirdley Hlll mlsceiLine
F￿d5
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
cO￿ty 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 f￿￿ts
Thelma Gott & Marga￿t Pllkln8ton fuKts
Rates/Water chargeslslurry & ref
Insurance
Elettridty, Gas & Teleph
Repairs, replacements and decoratlng
Fire safety, Fire DoC￿S & Flre Alarm
Cleanln8 garden Maint￿on
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
Aut￿nn 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 BC￿d$
Hampshire Trust Bank 1 yr ￿nd
CAF 60 Day Notlce aCcO￿t
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