WE DISCOVER. WE GROW Girlguiding Sefton Girlguiding Sefton Report and Accounts for the year to 31st December 2022 Girl uidi Sefton Contents Information Trustees report 2,3&4 Reserves policy 4,5&6 Independent examiner's report Income and Expenditure Account Statement of assets and liabilities Notes to the accounts 10-12 Gfrl uldln Sefton Information as at 31 December 2022 Trustees: Miss Sarah Bennett (County Commissioner) l¥tr Andrew Tate (County Treasurer) Mrs Christine Watkinson (Leadership Scheme Co-ordlnator) Mrs Susan Howden (Outdoor Activities Adviser) Mrs Nichola James (Leader Training Division Commissioners Mrs Carole Maher Mrs Kirstie Gunby Mrs Helen Smlth Mrs Sue Mccormick Mrs Liz Sinker Mrs Helen Gillon Mi55 Helen Fawcett Mrs Karen Sutemire Mlss Sarah Bennett Miss Lynn Deacon Mrs Rose Bode Asland (until 30th September) Asland (frorn 1st October) Bootle & Litherland (until 3151 March) Bootle & Litherland (from 1 St April> Crosby Formby Maghull Ormskirk & Skelmersdale Southport - Blundell (until 31S1 March) Southport - Blundell (from 15¢ April) soUthp￿t . Hesketh Address clo 7 Welwyn Ave, Alnsdale PR8 3BE Independent Examlner Raymond B1$￿X FCA Chartered Accountant 32 Brooklands Avenue Waterloo, Liverpool L22 3XZ Prlnclpal Banker Barclays Bank Gfirlguiding Sefton Trustees Report: Structure Governance and Mana ement Governing dcKument: The charity's formal name Is The Gufde ASK￿latIOn County of Sefton. Its operational name 7s Girlguiding Sefton and is often referred to in thls report as the County. The charity's governing 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. Organisational stmcture: The Guide Association (known as Girlguiding UK) charity number 30616 The Guide Association North West England (the Region) charlty number 521694 The Guide Association County of Sefton (the County) charity number 506468 Within the County there are 8 Divisions, 16 Districts and 140 Units. The Gufde Ass(Kiation County of Sefton is a member of a family of charities operatin8 as Glrlguiding UK. This charity is designated as a County by The Guide Assoclation within the Reglon of North West England. The different levels of the family are linked through: a) The appolntment of Comrnissioners whereby the Regional Commissioners are appointed by The Guide AsKKiation and County Commissioners are appointed by the Regional Commissioners and so on. In turn the Commlssloners, so appointed hold office as voting Executive members on the body that appointed them so that, for example, the County Commissioner is a voting member of the Regional Executlve. b) Shared commitment to the objects of the Royal Charter and the adherence to the rules and regulatlons set out in the Guiding Manual and various handbooks. However, notwithstanding these link-age5 the various organ5sational levels retain their separate identity for charity registration and accounting purposes. Therefore, these accounts do not include the transactions 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 rm) 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 As50ciation. The Trustees of the Guide AS￿￿latiOn County of Sefton have delegated particular responsibility for the Shirdley Hill Centre, a property in Halsall, Lancashire available for use by members of Girlguiding UK, to a sub-committee. The title to the property is held on behalf of The Gulde Association County of Sefton by The Girl Guide Trust Corp)ration. The Girl Guide Trust CorFKxation 15 a charitable company Ilmited by guarantee which acts under the direction of the County Executive in relation to the Shirdley Hill Centre, and exists solely for purpose of holding title to Guide properties and investments. Recruitment, appointment, induction and training of new trustees: The Guide Association appoints the Regional Commissioner who in turn appoints the County Commissioner who in tum appoints the eight Division Comrnissioners within the County, and the County Adrninistrators (County Secretary, Treasurer, Leader Tralnlngy Outdoor Activities Adviser and Leadership Scheme Co-ordinator). The holders of these posts are the voting members of the Executive and the trustees of the Guide Association County of Sefton. Trustees serve for a term of offlce of five years, but would be removed as trustee5 should they cease to hold office as Divlsfon Commissionerlcounty Administrator for any reason before their anticipated term has expired. The County Admlnlstrators are appointed with each new County Comrnissioner. Trustees are asslgned a mentor and follow The Guide Associatlon Inductfon programrne for Division Commissioners. Formal and infomial training is ava7table to meet individual needs. Risk management: The trustees have reviewed the major strategic, busine55 and operatlonal risks, which the charity faces. These will be detailed in a rlsk register and the trustees. annual review programme is in place. Pollcles, Systems and pr￿esseS exist to mltigate risks as far as possible. Ob'ectlves and activities: Object: To pursue the objectlves of Glrlguiding UK concerned with asslsting girls and young wornen to fulfil their potential by taklng an active and responsible role In society. Strategies for achieving objectives: Our strategy for achieving the objectives has been twofold: i) Provislon of activities for girls and young women 11) Dlrect trainlng of adult leaders Review of the Girl uldfn Sefton activities: Girlguiding Sefton Is wholly reliant on subscriptions, grants and donations fn carrying out its objectives. A review of the operations of Girlguiding Sefton during the year and the results of those operations is as follows: Since Covid-19 unlts have been delivering indwr & outdoor meetings, and some county events, trainings and leader meetings are online. 3 grants were received and their application is shown on the attached schedule. Recruitment and retention of leaders is a continuing priority, with dvvisions holding fresh recruitment events during the year. County Activitfies 2022 cr Jubilee event Sefton CVS grant Monies from units towards the coaches 588 462 Beacon Coaches C<)unty Commissioner exps Sue Cadman exps County funding 588 1,050 187 286 1,061 2,111 2,111 Holiday Guiding Glrls fees Scarisbrick Campsite Printing County CommissI￿￿r exps Sports England grant Surplus to County 532 952 326 793 25 1,325 1,325 S'pose event Units fees Sports England grant Badges Tai Chl Ultimate Kids Ccronuts DJ & equipment Inflatables Zumba Scarisbrick Campsite Cwnty funding 370 1.707 731 250 515 28 285 2(K) 1.215 1,197 3,274 3,274 Ralnbow 35th celebratfon Unit fees Peoples Bus Jessica Little - cwi cakes GG Anglesey . badges Knowsley Safari Park c￿nty fUr￿Ing 3,932 695 510 255 834 4,766 4,766 The County has taken steps to encwrage the cotnpletion of applications for grants at all levels where appropriate. and alth￿gh time c(wming. this work will ccmtlnue In 2023. The main tangible fixed asset is Shirdley Hill Centre, vthich is a freehold property managed by the Shirdley Hill committee. The property was professionally valued in March 2(K16 at £325,0(M) and has just been revalued again at £8￿,(￿m). Th15 figure has been included in the siatement of a55ets and liabilities. Reser￿. It Is the policy of Glrlguiding Sefton to malntain unrestrtcted fun(ts at a level that ￿lI cover adminlstration costs, trainfng costs and varfous activftles in accordance wlth the Reserves pollcy shown on tr* followin8 pages. Approved by: .. ( for the Trustees ) Date: ?￿￿.- lols T￿1• Flxed Assrts Glrlguldfng Sefton general acC{￿nt has examined the needs and thallenges faced by Girlguiding Sefton in both the short terni and medium terni along with relevant forecasts, and have formulated a policy to meet those needs. The Executive Commfttee considers it is necessary that our target free reserves represent orE year's day to day runn?ng costs. ie. £10,IJXI. Restricted Funds The County holds four main funds - (1) Jean Clayton Fund and (2) Gwen Clayton Fund to be used to financially support girls for Brownie holidays or Guide holidays respectively. {3) Thelma Gott fund to be used to f7nancially suppjrt girls in the Queens Guide Award towards the cost of their Outdoor Challenge and (4) Margaret Pflkington fund to be used to financially support girls and leaders in outdoor activities, gaining outdoor activities qualifications and for Queens Guide Outdcxjr Challenge. The Executive Committee agreed the various monies from internat?onal events should be held in one fund, which is the International Fund of £3,825. Deslgnated Funds: Capital Fund It is the policy of Girlguiding Sefton to build up a fund of capital for investment with a view to financing future projects and to generate income to SUPPOrt the activities of Girlguiding Sefton. The fund represents approximately one year's day to day running costs of Girlguiding 5efton. ie. £10,000 Contlngency Fund The Executive has agreed to designate £3,000 to be used to undenvrite any County activity once the Finance Committee approve the budget for the activity. Tralnlng & Grants Fund The Executive has agreed to designate £2,(KK) to meet the expenses of County tra7nings and to be applied for UK Grants in accordance with the Girlguiding Sefton rules on Form F5a. Recrultment Campalgn The Executive has agreed to designate £2.(XX) to meet the expenses of campaigns for recruitment of adults. Replacement of office equipment The Executive has agreed to designate £1,000 to meet the cost of replacing the office equipment in the coming years. Scarlsbrick Campsite The Executive has agreed to designate £18,(XX) towards the costs of improvements to the campsite. Shirdley Hlll Centre The Executive has agreed to designate £2,CKKI towards the costs of repairs to the Centre. Shirdle Hill Centre Tanglble Fixed Asse￿. Girlguiding Sefton owns the freehold property Shirdley Hill Centre, Renacres Lane, Halsall, Ormskirk L39 8SG as a tangible fixed asset to support activities. Free Reserves Policy as above to hold unrestricted funds representing 6 months day to day running costs. ie. £5,0(X) tye5lw￿ted Funds Deslgnated Bulldlng Fund £26,(KK> for major repairs and maintenance. Capltal Fund This represents 6 months day to day runnlng costs of the Centre. le. £5,￿0 Development Fund This represents reserves for future development: £6,IMJJ Glrlguiding Sefton Independent Examlner's Report to the Trustees: I report on the accounts of the charity for the year ended 31S1 Decernber 2022, which are set out on pages 8 to 12. Res ective Res nsibilities of Trustees and Examiner As the charity Trustees you are reS￿nsible for the preparation of the accounts and you consider that the audit requirement of s144 of the Charities Act 2011 (the Charities Act}, does not apply. It Is my responsibility to: examine the accounts under section 145 of the Charities Act to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145{5I(b) of the Charities Act, and to state whether particular matters have come to my attention. Basis of Inde endent Examiner's Re My examlnatlon was carried out in accordance wlth the general Directions given by the Charity Commission. An examinatlon 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinicm Is given as to whether the accounts present a 'true and fair, vlew and the report is limited to those matters set in the statement below. Inde endent Examiner's Statement In connection wlth my examinatlon, no matter has come to my attention: 1) which gives rne reasonable cause to belleve that, in any material respect, the requirements: to keep accounting records in accordance wfth s130 of the Charftfes 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 oplnion, attention should be drawn in order to enable a proper und tanding of the accounts to be reached. 2oA3 R A Bissex FCA Chartered Accountant 32 Brooklands Avenue Waterloo, Liverpool L22 3XZ Girl uidin Sefton Statement of Financlal Activities for the year to 31 st December 2022 Note Unrestrirted Shirdley HTII Restrirted Other Total 2022 Total Restricted 2021 Receipts Receipts from generate(1 fund5 Voluntary income Actiwties for generating funds Investment Income Receipts from charitable activltles Related tradinq Actlvlty fees Other income Funds F￿d5 14,737 12,450 922 28,109 31,999 670 259 222 1,151 787 2,639 813 3,452 9,304 2,807 1,873 22,796 555 91 2,716 Total Receipts 27,441 13,522 3,860 44,823 58,010 Payments Costs of generating funds Charitable expenditure Operatlng costs Related trading Governance costs 24,712 2,452 294 16.350 503 1,529 42,591 2,955 42,760 2,080 140 Total Payments 27,458 16.853 1,529 45,840, 44,980 Net -17 -3,331 2,331 -1,017. 13,030 Transfer5 Stock adjustment Revaluation Total Funds brought forward -144 349 144 349 -309 475,CM)O 464,300 72,173 859,186 20,662 952,021 Total Fund5 carried foTh¥ard 72,361 855,999 22,993 951,353 952,021 Girl uidi Sefton Statement of Assets & Llabilites as at 31st December 2022. Note Unrestrictéd Shirdley Hill I Restricted Other Total Restricted 2022 Total 2021 Fixed Assets 801,500 801,5LK) Investments 67,(KK) 42.5(KJ 20,000, 129,500. 115,5(7) Stock 1,871 2,373 2,195 Cash held & Cash at banks 11 12,997 2,993 17,980 32,826 Total Net Assets Tl,361 855,999 22,993 951.353 952,021 Summary of Funds: Unrestricted: County General account County Water actlvitie5 account County Badge account Leader Tralnlng 70,934 764 497 166 69,831 8201 3101 1,212, Restricted". Shlrdley Hlll Centre 855,999 859,186 Jean Clayton fund Gwen Clayton fund Thelma Gott fund 4,306, 8.106, 2,591 1.300 500 3.825 2,365 4,344 8,017 2,563 1,287 Margaret PTlkington fund DCMS grant for 2nd Crosby Rangers , Internatlonal Fund O & M Division funds 4.451 | 951,353 952,021 Approved by the Trustees and slgrÉd fm behalf by. Andrew Tate - County Treasurff Glrl uidin Sefton Notes to the Accounts Unrestricted Shirdiey Hill Total F￿￿ts l Restricted ,Restriciedi 2022 Fu)ds | Total 1. Voluntary Income: County subscription from HQ General donatlons Sefton CVS - grant for Jubilee Beacon Rewon - HQ recovery grant Region - Sport England grant Rew(m - Generation Green grant Region - DCMS grant Ar￿id Clark grant 8ooklng fees at Shirdlry Hlll Other users of Shlrdley Payment from shop Duchy of Lancashire West Lancs Covid grants Shlrdley Hill miscelianecl 4,899 3,308 433, n8 1,161 422 300. 300,, 750 8.056 125 1,750 1,485 235 2,667 124 12,450 19,808 264 31,999, 124 922 28,109 14.737 2. Investment Income Barclays Bank Interest Natlonal Savings Income Interest CAF Bond interest Hampshire Trust Bank 1 yr bond 216 16 132 232 132 783 1,151 1CKI 684 787 450 670 222 222 259 3. Related Trading Shirdley Hlll shop County Badge Depot & Risograkth wlntlng 813 813 2,639 3,452. 2.639 2,639 1,873 1,873 813 4. Activity Fees Guldlng DeveloFMnent County ￿￿ekend 2,008 2,000 370 462 3,932 532 717 370 462 3.932 532 Jubilee coaches fees Rainbow . Safari Holiday Guldlng European Jamboree 9,304 9,304 5. Other Income Gift Aid tax refund 78 13 78, 13 555 Amazon Smile O & S Division funds 91 2,716 2,807 10 Girl uldln Sefton Unrestritted Shirdley Hill Other Total Funds Restricted ' .Restricied. 2022 Total 2021 6. Operating costs County Subscriptions to HQ Intematimal grants Training grants, confererw & fees Badges Leadershlp quallflcatlon packs Guiding Develq)m¢mt County weekend Water activitie5 account Reglon Administrator Grants . Jean & Gvm Clayton furKts Thelma Gott & Margaret Pilkington fwKJ5 Rate51Water char8eslSlurry & ref￿e Insurance Electricity, Gas & Telephone Repalrs, replacements and decoratfng Fire safety* Fire Door5 & Fire ALami Cleanlng and 8arden maintenance Equlpment Postage, Stati￿￿ry, teleph￿ & travel Prlntln8 . Sefton Gulde General stationery Hlre of Halls 297 297 670 270 670 62 993 144 951 4.223 55 3,350 62 993 144 951 4.223 55 3,350 85 243 328 851 1,988 2,756 3,661 497 529 4,367 2,138 414 1,988 2,952 3.661 497 529 4,367 2,138 686 53 762 2,501 949 7,695 624 2,995 7,043 287 41 196 272 53 435 435 l•alntenancelequipment Webslte costs & computer programs Jubilee costs 180 2,111 3,013 2,111 Autumn & Spring Challenge Badg Miscellaneous Adverts in Champi Valuatlon fee 868 615 315 2C(I 315 200 450 10,229 626, European Jamboree Thank you card5 & Volwrteers week Hollday Guiding Sport England grant Costs Generation Green grant costs Ar￿Id Clark grant costs Friendship bracelets & bag5 Sefton Star costs 2021 & 2022 S'pose costs Rainbow- Safari 508, 2,500 300 12 12 12 31X) 110 120 1.571 4,766 110. 4,766 Region - recovery grant O & S Division costs 422 352 352 1,529 42,591, 24,712 16,350 42,760: Girl uidin Sefton Unrestrirted Shirdley Hill Restrficted Other Total Restricted 2022 Funds 2021 7. Related Trading Shirdley Hill Shop County Badge Account 503 503 2,452 2,955 2,452 2,452 2,012 2,080 503 8. Governance costs: Annual meeting expen5e5 Accountancy fees 154 140 140 294, 140 9. Investments: Natlonal Savin85 Income Bonds Hampshire Trust Bank 1 yr borNJ CAF 60 Day Notlce aCcO￿t 27,(JKJ 29,0(X) 20,0(K) 70,000 30,500 15,000 70,000 30,500 10,000 30.500 67.(KKI I 42,5(M) 20,0￿ 129,500 115,500 10. Stocks: Badge5 and shop stock 1,871 2,373 2,195 11. Cash & Bank accounts: Cash Barclays Bank National Westminster 2,993 4,983 12,379 612 16,813 15,880 12.379 612 Uoyd5 TSB 12,997, 2,993 17,980 32,826 12