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