Girlguiding Sefton county Girlguiding Sefton Report and Accounts for the year to 31st December 2024
Girl uidin 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 liabilities Notes to the accounts 10-12
Girl uidin Sefton Information as at 31 December 2024 Trustees: Mrs Rose Bode {County Commissioner) Mr Andrew Tate (County Treasurer) Mrs Christine Watkinson (Leader Development Programme Co-ordinator) Miss Sarah Bennett (Leader Training) Mrs Susan Howden (Outdoor Activities Adviser) (until 5th July 2024) Miss Wendy Graham (Communications Lead) Division Commissioners Mrs K7rstie Gunby Mrs Sue Mccormick Mrs Liz Sinker Mrs Helen Gillon Miss Helen Fawcett Mrs Karen Sutemire Miss Sarah Bennett Miss Lynn Deacon Mrs Nichola James Asland Bootle & Lltherland Crosby Formby Maghull Ormskirk & Skelmersdale (to 30th August 2024) Ormskirk & Skelmersdale (f rom 315t August 2024) Southport - BlundeLI Southport - Hesketh Address c/0 7 Welwyn Ave, AinsdaLe PR8 3BE Independent Examiner Raymond Bissex FCA Chartered Accountant 32 Brooklands Avenue Waterloo, Liverpool L22 3XZ Principal 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 Guiding Manual, various handbooks and the County Constitution together determine how the charity is governed. Organisational structure: The Guide Association (known as Girlguid7ng UK) charity number 30616 The Guide Association North West England (the Region) charity number 521694 The Guide Associatlon County of Sefton (the County) charity number 506468 Within the County there are 8 Divisions, 11 Districts and 135 Units. The Guide Association County of Sefton is a member of a family of charities operating 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 Association and the County Commissioners are appointed by the Regional Commissioners and so on. In turn the Commissioners, so appointed hoLd office as votlng Executive member5 on the body that appointed them so that, for example, the County Commissioner is a voting member of the Regional Executive. 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 organisatlonal 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 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 Guide Assoclation County of Sefton have delegated particular responsibility for the Shirdley HiLI Centre, a property in HaLsall, Lancashire available for U by members of Girlguiding 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 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 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 Commissionerlcounty 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 risks, which the charity faces. These will be detailed in a risk register and the trustees, annual review programme is in place. Policies, systems and processes exist to mitigate rlsks as far as possible. Ob ectives and actlvities: Object: To pursue the objectives of Girlguiding UK concerned with assisting girls 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: l) 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 dur7ng the year and the results of those operations is as follows: Seton County was 50 years old in 2024 and we held a Big Birthday Bash in July with the Brownies, Guides and Rangers attending. Brownies celebrated their 110th birthday in 2024 and each division held their own event. A special 110th badge was designed and circulated to all the brownies.
The County has taken steps to encourage the completion of applications for grants at all levels where appropriate, and although time consuming, this work witl continue in 2025. The main tangible fixed asset is 5hirdLey Hill Centre, which is a freehold property managed by the Shirdley HilL committee. The property was professionalLy 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: Reserves Pollcy Tanglble Fixed Assets GTrlguiding 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 2025. These produce good income for Girlguidins 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 Charity Commission guidelines define free reserves as income, which becomes available to the charity and Is to be spent at the trustees. discretion in f urtherance of any of the charity's objectives, but is not yet spent, comm7tted 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 reserrfes 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. Designated Funds: Capltal 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 approxlmately one year's day to day running costs of Girlguiding Sefton. ie. £8,000 Contingency 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. Trainlng & Grants Fund The Executive has agreed to designate £2,000 to meet the expenses of County training5 and to be appLied for UK Grants in accordance with the Girlguiding Sefton rules on Form F5a. Recrultment Campaign 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 offlce equipment in the coming years. Scarlsbrick Campsite The Executive has agreed to designate £18,000 towards the costs of improvements to the campsite. Shlrdley Hill Centre The Executive has agreed to designate £2,000 towards the costs of repairs to the Centre.
Shirdle Hill Centre Tangible Flxed Assets: Girlguiding Sefton owns the freehold property Shirdley Hill Centre, Renacres Lane, HalsaLI, Ormskirk L39 8SG as a tangible fixed asset to support activities. Free Reserves PolTCy as above to hold unrestricted funds representing 6 months day to day running costs. ie. £5,000 Designated Funds Designated Bullding Fund £26,000 for major repairs and maintenance. Capital Fund This represents 6 months day to day running costs of the Centre. ie. £5,000 Development Fund Thi5 represents reserves for future development: £6,000
Girlguiding Sefton Independent Examlner's Report to the Trustees: I report on the accounts of the charity for the year ended 31 St December 2024, which are set out on pages 8 to 12. Res ective Res onsibilities 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 was carried 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 f rom 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 Is Ilmited to those matters set out in the statement below. Inde endent Examiner's Statement In connection with my examination, no matter has come to my attention: 1) which gives 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. L2< R A Bissex FCA Chartered Accountant 32 Brooklands Avenue Waterloo, Liverpool L22 3XZ
Girl uidin Sefton Statement of Financial Actlvities for the year to 31 st December 2024 Noteunrestricted Shirdley Hill Funds Restricted Funds Other Total 2024 Total 2023 Restricted Receipts Receipts from generated funds Voluntary income Activities for generating funds Investment income Funds 12,660 10,184 1,557 24,401 25,322 3,469 1,642 1,017 6,128 4,530 Receipts from charitable activities Related trad7ng Activlty fees Other income 1,070 4,395 686 1,756 4,395 978 2,999 9,872 2,840 967 Total Receipts 21,605 12,512 3,541 37,658 45,563 Payments Costs of generating funds Charitable expendlture Operating costs Related trading Governance costs 14,512 1,052 162 16,256 656 3,617 34,385 1,708 162 44,498 3,284 320 Total Payments 15,726 16,912 3,617 36,255 48,102 Net 5,879 -4,400 -76 1,403 -2,539 Transfers Stock adjustment Total Funds brought forward -3,344 791 81,377 3,344 127 846,298 918 948,395 -419 951,353 20,720 Total Funds carried forward 84,703 845,369 20,644 950,716 948,395
Gfrl uidin Sefton Statement of Assets & Liabilites as at 31 st December 2024 Note Unrestricted Shirdley Hill Restricted Other Restricted Total 2024 Total 2023 Funds Funds Funds Fixed Assets 1,500 800,000 801,500 801,500 Investments 78,400 40,000 18,600 137,000 136,000 Stock 10 2,244 628 2,872 1,954 Cash held & Cash at banks 2,559 4,741 2,044 9,344 8,941 Total Net Assets 84,703 845,369 20,644 950,716 948,395 Summary of Funds: Unrestricted: County General account County Water activlties account County Badge account Leader Training Clear Insurance - prlze Eileen Kermode - legacy Skills Bullder 82,172 702 509 -50 776 460 134 78,024 702 517 1,000 1,000 134 Restricted: Shirdley Hill Centre 845,369 846,298 Jean Clayton fund Gwen Clayton fund Thelma Gott fund Margaret PilkSngton fund Training grant International Fund 0 & S Division funds Targeted Financlal Support Region grant - New units Cost of Living 4,128 7,065 2,818 1,415 500 4,417 7,280 2,685 1,348 500 1,418 2,915 157 3,504 157 280 777 950,716 948,395 Approved by the Trustees and signed on behalf by: Andrew Tate - County Treasurer
Girl uldin Sefton Notes to the Accounts Unrestricted Shirdley Hill Funds Restricted Other Total 2024 Total 2023 Restricted Funds 1. Voluntary Income: County subscription frorn HQ General donations Region - grants Targeted Financial Support Booking fees at Shirdley Hill Boiler fund Funds 12,615 45 12,615 45 1,557 11,196 1,700 550 2,446 6,462 2,529 315 1,557 9,944 120 9,944 120 Payment from shop West Lancs Covid grants Shirdley Hill m7scellaneous 120 120 124 12,660 10,184 1,557 24,401 25,322 2. Investment Income Barclays Bank interest National Savfngs Income Bonds interest CAF Bond Interest Hampshire Trust Bank 1 yr bond 38 1,367 38 2,495 30 1,853 22 2,625 1,128 2,064 514 1,017 3,595 3,469 1,642 1,017 6,128 4,530 3. Related Trading Shlrdley Hill shop County Badge Depot & Risograph printing 686 686 1,070 1,756 475 2,524 2,999 1,070 1,070 686 4. Activity Fees Blg Blrthday Bash Thinking Day Leader Training Holiday Guiding Spooks (Nov23} Winter Wonderland Skills Builder 3,682 3,682 1,980 830 1,330 1,688 3,300 744 9,872 713 713 4,395 4,395 5. Other Income Gift Aid tax refund Amazon Smile 11 29 25 786 1,000 1,000 2,840 O & S Division funds Clear Insurance - prize Eileen Kermode - legacy 967 967 967 978 10
Girl uidin Sefton Unrestricted Shirdley Hill Other Funds Restricted Restricted Funds Funds Total 2.024 Total 2,023 6. Operating costs County subscriptions to HQ International grants Training grants, conferences & fees Grant5 towards subs Badges Leadership qualification packs TraininglGuiding Development Intops Water activities account Region Administrator Grants - Jean & Gwen Clayton funds Targeted Financial Support Rateslwater charges/Slurry & refuse Insurance Electricity, Gas & Telephone Repairs, replacements and decoratlng Fire safety, Flre Doors & Fire Alarm Cleaning and garden maintenance Equipment Postage, stationery, telephone & travel Printing (Incl Sefton Guide) Tree work Hlre of Halls 450 2,410 450 3,900 328 2,550 50 460 549 1,490 770 770 763 191 763 191 1,026 62 3,585 1,180 2,289 1,981 3,272 5,194 4,829 424 2,892 3,331 27 47 3,799 3,799 1,100 1,100 2,097 3,217 5,499 252 854 3,026 1,311 2,097 3,421 5,499 252 854 3,026 1,311 67 43 500 338 180 66 204 67 43 500 338 180 66 125 180 Website costs Zoom Licence DCMS grant applled Miscellaneous Thinking Day First Aid equipment Name badges & Banner Payments towards RADS Holiday Guiding Spooks (Nov 23} Winter Wonderland 550 91 1,726 183 385 146 1,203 1,687 3,300 610 180 180 Skills Builder Sefton Star costs Big Birthday Bash Brownie Blrthday badges Eileen Kermode - costs O & S Division costs 3,906 105 540 3,906 605 540 527 34,385 500 527 3,617 236 44,498 14,512 16,256
Girl uidin Sefton Unrestricted Shlrdley Hill Restricted Other Total 2024 Total 2023 Funds Restricted Funds Funds 7. Related Trading Shirdley Hill shop County Badge Account 656 656 1,052 1,708 780 2,504 3,284 1,052 1,052 656 8. Governance costs: Annual meeting expenses Accountancy fees 22 140 22 140 180 140 162 162 320 9. Investments: National Savings Income Bonds Hampshire Trust Bank 1 yr bond 37,000 41,400 30,000 10,000 67,000 70,000 66,000 70,000 18,600 78,400 40,000 18,600 137,000 136,000 10. Stocks: Badges and shop stock 2,244 628 2,872 1,954 11 . Cash & Bank accounts: Cash Barclays Bank National Westminster Lloyds TSB 2,559 4,603 10,971 307 3,144 5,485 307 10,971 307 2,559 11,283 15,886 8,941 12