Girlguiding Sdton Munty Girlguiding Sefton Report and Accounts for the year to 31" December 2023
Girl uldin Sefton Contents Pages Information Trustees report 2,3&4 Reserves policy 4,5&6 Independent examiner's report Income and Expenditure Account Statement of assets and Ilablllties Notes to the accounts 10-12
Girl uidin Sefton Information as at 31 December 2023 Trustees: Miss Sarah Bennett (County Commissioner) (until 315t January 2023) Mrs Rose Bode {County Commissioner) (from 1 St February 2023) Mr Andrew Tate (County Treasurer) Mrs Christine Watkinson (Leader Development Programme Co-ordinator) Mr5 Susan Howden (Outdoor Activities Adviser) Miss Sarah Bennett (Leader Training) Miss Wendy Graham (Communications Lead) Division Commissioners Mrs Kirstie Gunby Mrs Sue Mccormick Mrs Liz Sinker Mrs Helen Gillon Miss Helen Fawcett Mrs Karen Sutemire Miss Lynn Deacon Mrs Nichola James Asland Bootle & Lftherland Crosby Formby Maghull Ormskirk & Skelmersdale Southport - Blundell Southport - Hesketh Address clo 7 Welwyn Ave, Ainsdale PR8 3BE Independent Examlner Raymond Bissex FCA Chartered Accountant 32 Brooklands Avenue Waterloo, Liverpool L22 3XZ Prlncipal Banker Barclays Bank
Girlguiding Sefton Trustees Report: Structure Governance and Mana ement Governing document: The charity's formal name is The Guide Association County of Sefton. Its operational name is Girlguiding Sefton and is often referred to In this 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 GuTding Manual, various handbooks and the County Constitution together determine how the charity is governed. Organisational structure: The Guide Association (known as Girlguiding UK) charity number 30616 The Guide Association North West England (the Region) charity number 521694 The Guide Association County of Sefton (the County) charlty number 506468 Within the County there are 8 Divisions, 14 Districts and 136 Units. The Guide Association County of Sefton is a member of a family of charities operatlng as Girlguiding UK. This charity is designated as a County by The Guide Association within the Region of North West England. The different levels of the family are linked through: a) The appointment of Commissioners whereby the Regional Commissioners are appointed by The Guide Assocfation and the County Commlssioners are appointed by the Regional Commissioners and so on. In turn the Commissioners, so appointed hold office as voting Executive members on the body that appointed them so that, for example, the County Commissioner Is a votlng member of the Regional Executlve. b) Shared commitment to the objects of the Royal Charter and the adherence to the rules and regulations set out in the Guiding Manual and various handbooks. However, notwithstanding these linkages the various organisational 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 administratlon 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 Association. The Trustees of the Gulde Association County of Sefton have delegated particular responsibility for the Shirdley Hill Centre, a property in Halsall, Lancashire available for use by members of Girlguid?ng UK, to a sub-committee. The title to the property is held on behalf of The Guide Association County of Sefton by The Girl Guide Trust Corporation. The Girl Guide Trust Corporation is a charitable company limited by guarantee which acts under the direction of the County Executive in relation to the Shirdley Hill Centre, and exists solely for the purpose of holding tltle 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 turn appoints the eight Division Commissioners within the County, and the County Administrators (County Secretary, Treasurer, Leader Training, Outdoor Activities Adviser, Leader Development Programme Co-ordinator and Communications Lead). 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 office of five years, but would be removed as trustees should they cease to hold office as Division Commissioner/County Administrator for any reason before their anticipated term has expired. The County Administrators are appointed with each new County Commissioner. Trustees are assigned a mentor and follow The Guide Association induction programme for Division Commissioners. Formal and informal training is available to meet individual needs. Risk management: The trustees have reviewed the major strategic, business and operational rlsks, which the charity faces. These will be detailed in a risk register and the trustees, annual revfew programme is in place. Policies, systems and processes exist to mitigate risks as far as possible. Ob'ectives and activities: Object: To pursue the objectives of Girlguiding UK concerned with assisting girl5 and young women to fulfil their potential by taking an active and responsible role in society. Strategies for achieving objectives: Our strategy for achieving the objectives has been twofold: i) Provision of activities for girls and young women ii) Direct training of adult leaders Review of the Girl uidin Sefton activities: Girlguiding Sefton is wholly reliant on subscriptions, grants and donations in carrying out its objectives. A review of the operations of Girlguiding Sefton during the year and the results of those operations is as follows: We held a Thinking Day event, Holiday Guiding in the summer, Spooks event in November and Winter Wonderland event in December. Recruitment and retention of leaders 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 although time consuming, this work will continue in 2024. The main tangible fixed asset is Shirdley Hill Centre, which Is a freehold property managed by the Shirdley Hill committee. The property was professlonally valued in March 2006 at £325,000 and has been revalued again at £800,000. This figure has been included in the statement of assets and liabilities. Reserves: It is the policy of Girlguiding Sefton to maintain unrestricted funds at a level that will cover administration costs, training costs and various activities in accordance with the Reserves policy shown on the following pages. Approved by: ( for the Trustees j Date: 21sFMfyr lo?It Reserve5 Pollcy Tanglble Flxed Assets Girlguiding Sefton general account does not have any realty (except for Shirdley Hill Centre as described separately). Investment Pollcy The Girlguiding Sefton reserves are held in National Savings Income Bonds and a Hampshire Trust Bank 1 year Bond to 19th December 2024. These produce good incorne for Gir(guiding Sefton. Free Reserves Free reserves represent the "working capital" of Girlguiding Sefton available to support short and medium term objectives and to safeguard against unexpected decreases in income. The Charlty Commission guidelines define free reserves as income, which becomes available to the charity and is to be spent at the trustees, discretion in furtherance of any of the charity's objectives, but is not yet spent, committed or designated. The Executive Committee (as guided by the Finance 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. £8,000.
Restricted Funds The County holds four main funds - (1) Jean Clayton Fund and (2) Gwen Clayton Fund to be used to pay towards the deposits for Brownie holidays or Guide holidays respectively. (3) Thelma Gott fund to be used to financially support girls in the Queens Guide Award towards the cost of their Outdoor Challenge and {4) Margaret Pilkington fund to be used to financially support girls and leaders in outdoor activities, gaining outdoor activities qualifications and for Queens Guide Outdoor Challenge. The Executive Committee agreed the various monies from international events should be held in one fund, which is the International Fund of £1,418. Designated Funds: Capltal Fund It is the policy of Girlguiding Sefton to build up a fund of capital for investment with a vlew to financlng future projects and to generate income to support the activities of Girlguidlng Sefton. The fund represents approximately one year's day to day running costs of Girlguiding Sefton. ie. £8,000 Contlngency Fund The Executive has agreed to designate £3,000 to be used to underwrite any County activity once the Finance Committee approve the budget for the activity. Tralnlng & Grants Fund The Executive has agreed to designate £2,000 to meet the expenses of County trainings and to be applied for UK Grants in accordance with the Girlguldlng Sefton rules on Form F5a. Recrultment Campalgn The Executive has agreed to designate £2,000 to meet the expenses of campaigns for recruitment of adults. Replacement of offlce equlpment The Executive has agreed to designate £1,000 to meet the cost of replacing the office equipment in the coming years. Scarisbrick Campslte The Executive has agreed to designate £18,000 towards the costs of improvements to the campsite. Shirdley H711 Centre The Executive has agreed to designate £2,000 towards the costs of repairs to the Centre.
Shirdle H7ll Centre Tangible Fixed Assets: 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 runnfng costs. ie. £5,000 Deslgnated Funds Deslgnated Bulldlng Fund £26,(X)O for major repairs and maintenance. Capltal Fund This represents 6 months day to day running costs of the Centre. le. £5,000 Development Fund Thfs represents reserves for future development: £6,000
Girlguidins Sefton Independent Examiner's Report to the Trustees: I report on the accounts of the charity for the year ended 31 St December 2023, which are set out on pages 8 to 12. Res ective Res nsibilities of Trustees and Examiner As the charity Trustees you are responsible 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{5){b) of the Charities Act, and to state whether particular matters have come to my attention. Basis of Inde endent Examiner's Re ort My examination wa5 carried out in accordance with the general Directions given by the Charity Commisslon. 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a 'true and fair, view and the report 75 limited to those matters set out in the statement below. Inde endent Examlner's Statement In connection wlth my examination, no matter has come to my attention: 1) which glves me reasonable cause to believe that, in any material respect, the requirements: to keep accounting 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 should be drawn in order to enable a proper understanding of the accounts to be reached. R A Bissex FCA Chartered Accountant 32 Brooklands Avenue Waterloo, Liverpool L22 3XZ
Glrl uidin Sefton Statement of Financlal Actlvlties for the year to 31st December 2023 Noteunrestricted Shlrdley Hill Funds Restricted Other Total Total Restrfcted 2023 2022 ReceTpts Receipts from generated funds Voluntary income Activfities for generating funds Investment Income Receipts from charitable activities Related trading Activity fees Other income Funds Funds 11,396 10,930 2,996 25,322 28,109 2,530 1,250 750 4,530 1,151 2,524 9,872 2,054 475 2,999 9,872 2,840 3,452 9,304 2,807 786 Total Receipts 28,376 12,655 4,532 45,563 44,823 Payments Costs of generating funds Charitable expenditure Operatlng costs Related trading Governance costs 15,974 2,504 320 21,719 780 6,805 44,498 3,284 320 42,591 2,955 294 Total Payments 18,798 22,499 6,805 48,102 45,840 Net 9,578 -9,844 -2,273 -2,539 -1,017 Transfers Stock adjustment Revaluation Total Funds brought forward -144 -418 144 -419 349 72,361 855,999 22,993 951,353 952,021 Total Funds carried forward 81,377 846,298 20,720 948,395 951,353
Girl uidin Sefton Statement of Assets & Llabilites as at 31st December 2023 Note Unrestricted Shlrdley Hill Restricted Other Total 2023 Total Funds Restricted 2022 Funds Funds Fixed Assets 1,500 800,000 801, 500 801,500 Investments 76.000 40,000 20,000 136,000 129,500 Stock 10 1,453 501 1,954 2,373 Cash held & Cash at banks 2,424 5,797 no 8,941 17,980 Total Net Assets 81,377 846,298 20,720 948,395 951,353 Summary of Funds: Unrestricted: County General account County Water activities account County Badge account Leader Training Clear Insurance - prlze Elleen Kemiode - legacy Skllls Bullder 78,024 702 517 70,934 764 497 166 1,000 1,000 134 Restricted: Shlrdley Hlll Centre 846,298 855,999 Jean Clayton fund Gwen Clayton fund Thelma Gott fund Margaret P5lkington fund DCMS grant for 2nd Crosby Rangers International Fund 4,417 7,280 2,685 1,348 4,306 8,106 2,591 1,300 500 3,825 2,365 1,418 2,915 157 O & M Divlsion funds Targeted Financial Support 948,395 951,353 Approved by the Trustees and signed on behalf by: Andrew Tate - County Treasurer
Glrl uldin Sefton Notes to the Accounts Unrestricted Shirdley Hill Funds Restricted Other Total Total 2022 Restricted 2023 1. Voluntary Income: County subscription from HQ General donations Grants 2022 Region - DCMS grant Targeted Financlal Support Booking fees at Shirdley Hill Boller fund Payment from shop West Lancs Covid grants Shirdley Hlll mlscellaneous Furtds Funds 11,196 200 11,196 1,700 9,916 1,161 5,560 500 1,500 550 550 6,462 2,529 315 6,462 2,529 315 8,181 2,667 124 28,109 124 10,930 124 25,322 11,396 2,996 2. Investment Income Barclays Bank interest National Savings Income Bonds Interest CAF Bond interest Hampshlre Trust Bank 1 yr bond 30 1,000 30 1,853 22 2,625 4,530 853 22 375 1,250 232 132 783 1,151 1,500 2,530 750 750 3. Related Trading Shirdley Hlll shop County Badge Depot & Rlsograph printing 475 475 2,524 2,999 813 2,639 3,452 2,524 2,524 475 4. Activity Fees Guiding Dvrfelopment County weekend S'pose & Jubllee coaches fees Thinking Day Leader Trainin8 Rainbow - Safarl 2,008 2,OlXI 832 1,980 830 1,980 830 3,932 532 Holiday Guiding Spooks (Nov23) Winter Wonderland 1,330 1,688 3,300 744 9,872 1,330 1,688 3,300 744 9,872 Skills Bullder 9,304 5. Other Income Gift Aid tax refund 29 25 29 25 786 1,000 78 13 2,716 Amazon Smile O & S Divlslon funds Clear Insurance - prize Eileen Kermode - legacy 786 1,000 2,054 786 2,840 2,807 10
Glrl uldln Sefton Unrestricted Shirdley Hill Other Funds Restricted . Restricted Funds Funds Total 2,023 Total 2022 6. Operating costs County subscriptions to HQ International grants Training grants, conferences & fees Grants towards subs Badges Leadershlp qualification packs Training/Guidlng Development County weekend Water activities account Region Administrator Grants - Jean & Gwen Clayton fund5 Targeted Financial Support Rateslwater charges/Slurry & refuse Insurance 328 328 2,550 50 460 549 297 670 62 2,550 50 460 549 993 144 951 4,223 55 3,350 85 1,026 1,026 62 3,585 62 3,585 1,180 2,289 1,981 3,272 5,194 4,829 424 2.892 3,331 27 47 1,180 2,289 1,981 3,068 5,194 4,829 424 2,892 3,331 1,988 2,952 3,661 497 529 4,367 2,138 686 53 204 Electriclty? Gas & Telephone Repairs, replacements and decorating Fire safety, Fire Doors & Fire Alarm Cleanln8 and garden maintenance Equipment Postage, stationeryi telephone & travel Printin8 General stationery Hire of Halls 27 47 125 125 180 435 180 2,311 Website costs Jubilee costs & Adverts in Champlon DCMS grant applied Mlscellaneous Thlnking Day First Aid equfpment Name badges & Banner Payments towards RADS Holiday Guiding Grants applied 2022 Spooks (Nov 23) Winter Wonderland 550 550 91 1,726 183 385 146 1,203 91 1,726 183 385 146 1,203 315 508 3,800 1,687 3,300 610 1,687 3,300 610 Skills Builder Sefton Star costs & Friendship bracelets S'pose costs Rainbow- Safari Region - recovery grant O & S Division costs 230 1,571 4,766 422 352 42,591 236 6,805 236 44,498 15,974 21,719
Girl uidin Sefton Unrestricted Sh7rdley Hill Restricted Funds Other Total Total 2022 Funds Restricted 2023 Funds 7. Related Trading Shirdley Hill shop County Badge Account 780 780 2,504 3,284 503 2,452 2,955 2,504 2,504 780 8. Governance costs: Annual meeting expense5 Accountancy fees 180 140 180 140 154 140 320 320 294 9. Investments: Natfjonal Savings Income Bonds Hampshlre Trust Bank 1 yr bond CAF 60 Day Notlce account 36,000 40,000 30,000 10,000 66,000 70,000 29,000 70,000 30,500 20,000 76,000 40,000 20,000 136,000 129,500 10. Stocks: Badges and shop stock 1,453 1,453 501 501 1,954 1,954 2,373 11. Cash & Bank accounts: Cash Barclays Bank National Westminster Lloyds TSB 2,424 720 3,144 5,485 307 4,983 12,379 612 5,485 307 2,424 5,797 720 8,941 17,980 12