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