THE GUIDE ASSOCIATION- WIRRAL COUNTY Accounts FOR THE YEAR ENDED 31 DECEMBER 2020 REGISTERED CHARITY NUMBER: 508316 WE i¥SCOVER. WE c•w Girlguiding Wirral County
THE GUIDE ASSOCIATION- WIRRAL COUNTY CONTENTS CHARITY INFORMATION ANNUAL REPORT INDEPENDENT EXAMINERS REPORT TO THE TRIUSTEES BALANCE SHEET STATEMENT OF FINANCIAL ACTIVITIES STATEMENT OF CASHFLOWS io NOTES TO THE ACCOUNTS li
THE GUIDE ASSOCIATION- WIRRAL COUNTY CHARITY DETAILS Trustees G McDonald Lchapman G Marchment L Srnallthwaite A Robinson L Perritt J Smitton G Mount C Ring Smay CAut l Finch R Diver County Commissioner Chair Guiding Development Chair Hadlow Activity Centre Division Commissioner Division Commissioner Division Commissioner Division Commissioner Division Commissioner Division Commissioner Division Commissioner Division Commissioner Division Commissioner Division Commissioner Appointed 01/0112018 Appointed 1910612020 Appointed 1610612019 Appointed 1211212017 Appointed 0110712019 Appointed 1210612018 Appointed 01/1012019 Appointed 2211112019 Appointed 2211112019 Appointed 0310512017 Charity Number: 508316 Examiner of the Accounts: G P Jelley FCA Summit Accountant5 Limited The Greenhouse Salford M50 2EQ Reglstered Address: 31 Alderberry Road Hawarden Deeside Flintshire CH5 3JS
THE GUIDE ASSOCIATION-WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2019 The Trustee5 present their report for the year ended 31 December 2020. Strurture, Governance and Management The charity governing document is the Girl Guide Association Royal Charter of 1922. Its affairs are managed and regulated by the Trustees, whose members are appointed in accordance with the policy of The Guide Association. Officers ère normally appointed by the County Commissioner for a term of three year5 With an option to extend for a further two years. All Division Commissioners and the County Commissioner are assigned a mentor and follow the Guide Association Handbook for Division Commissioners. Formal and informal training is available and provided to meet individual needs. The Trustees have examined the major strategic, business and operational risks, which the charity faces. These are detailed in a risk register and the Trustees review these annually. Policies, systems and processes exist to mitigate risk5 as far as possible. Oblectlves and actlvities To pursue the objectives of the Guide A550Ciation concerned with the development of girls and young women. These objectives are pursued by the training of adult leaders and the provision of activities for girls and young women. The charity awards grants for the training of leaders and to girls and youn8 women representing the Guide Association on international visit5. Other applications for financial assistance are reviewed and grants are awarded on merit. The charity is administered entirely by volunteers and the trustees are grateful and thank everyone for their dedication to the charity. More information about the work and activities ofthe County can be found on the website www. wirral.or The Guide Association - Wirral Cour¢ty is part of Girlguidin& which is the United Kingdom's largest voluntary organisation for girls and young women. A report on GirlEuidinB public benefit activities during 2017 can be found in it5 latest annual report Ipublished on its website at www.Girl uidin .or .uk.l The trustees have had regard to the Charities Commission guidance on public benefit. The Trustees have delegated particular responsibility for Hadlow Fields Activity Centre I"Hadlow Fields") to a sub-committee. The property title to Hadlow Fields is held by The Girl Guide Trust Corporation in trust for Wirral. The arrangements are based on the trusts of the Guide Association 1938 Trust Deed, under which the Trust Corporation acts at the directors of the County Executive Committee in regard to the property. The day to day management and administration of the centre is the responsibility of the sub-committee.
THE GUIDE ASSOCIATION-WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 Throu8hout 2020 our inspirational and supportive volunteer Guide Leaders have helped our members to fulfil their potential and make a difference for themselves, their community and the wider world, within the confines of the COVID pandemic. In accordance with guidelines set by the Girlguiding Association, all face to face activities were suspended from late March 2020, but our volunteer leaders have continued to deliver meetings over the internet or by post wherever possible. Wider activities in the Region and Country have been placed on hold until it is safe to resume, and we are confident that our volunteers and girls will embrace the opportunities that will arise in the future. Althou8h fate to face activities have been limited, our responsibility to ensure that our adult volunteers receive the requisite 5UPPOrt and training to help them provide a varied and balanced program for all Guiding Sections, has continued unabated through electronic means, whith has proved popular and will be continued in future . Principally the training activities that have continued are First Response- First Aid Renewal Courses. Mentoring for Leader5 and Commissioner in Training. Continued training on using Go and Join Us- Guiding databases. Safe Space Training for all sections and all volunteers Our Annual meeting, where we recognise the contribution our Leaders make to the County was scheduled to take place in April 2020 and so had to be cancelled. When circumstances permit we will reschedule this and celebrate once again the continuing commitment, honesty, reliability and enthusiasm of our adult volunteers. Long service awards will be awarded for 5, 10, 20. 30, 40 and.50 years of servite to Guiding. We publicise the efforts of our members and leaders wherever and whenever possible, to show the Guide Associations relevance in todavs society. We have been unable to Use our outdoor activity centre and campsite at Hadlow Field5 for most of the year although the running Costs have still had to be met. Our reserves policy has been to set aside an amount equivalent to at least one years running costs and accordingly costs have been met. We are also 8rateful to the Local Authority who gave a £10,000 grant for this purpose.
THE GUIDE ASSOCIATION-WIRRAL COUN ANNUAL REPORT FOR THE YEAR ENDED 310ECEMBER 2020 Finance Review of the year The charity has net outgoing resources this year of £4,846 12019 £19,346 surplus) as shown on the statement of financial activities on page 9. Funding comes from membership subscriptions1£18,860 in 20201, collected before the COVID situation, from the surplus generated by the GG Trading Depot and from specific fund raising events, which have been greatly reduced this year. Major expenditure is incurred in maintaining and improving the county activity facility and providing activities for members and adults in training. The main tangible fixed a55et 15 Hadlow Fields Activity Centre, which is a freehold property managed by the Management Committee. The property was professionallyvalued in 2006 at £200,000. Traditionally, the property has been included in the Balance sheet at net book value which, at 31 December 2020, was £ 368,93112019 £379,159) . Short term surplus fund5 are invested with recognised institutions in low risk accounts. Reserves Pollcy At 31 December 2020 the charity held reserves totalling £613,351. Of this, £23,403 were restricted balances held a5 per the detailed information on page 18. A further £65.205 are balances designated for specific purposes and £373,397 relates to the net book value of land and building and a55et5. The remining £151,346 are unrestricted balances for use at the discretion of the charity. Tangible fixed assets On the balance sheet, the net book value of the land and buildings has been shown separately from general unrestricted funds. Designated Funds Full details of the remining designated funds can be seen on page 18. Free Reserves Free reserves represent the capital of the A550ciation available to support short and medium term objectives and to safeguard against unexpected decrease5 in income. The Charity Commission Guidelines define free reserves as, "income which becomes available to the charity and 15 expended at the Trustees discretion in furtherance of any of the charities objects, but is not yet spent, committed or designated.
THE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 The Trustees have examined the needs and challenges faced by the Guide Association- Wirral County in both the short and medium term along with relevant financial forecasts and have formulated a policy to meet those needs. Free reserves are calculated as unrestricted reserves le55 designated funds less tangible fixed a55ets. At 31 December 2020 free reserves were equivalent to more than 12 months operatin8 Costs which is in line with the County Executives target for free reserves. Fundraising activities Funds are not raised from the public aside from through charitable trading. No external fund raisers are used. Plans for the future To continue to promote the county activity centre to both members and also external bodied engaged in outdoor education. To maintain and grow membership throughout the county by collaboration with NW Region and also CHQ through their national initiatives. To meet CHQ deadline for all adult members to have undertaken the relevant "Safe space" training by September 2020, and for all units to have at least one adult with First Response Training. Statement of the responsibilities of the Trustees for the Accounts The Trustees are responsible for preparing the Trustees Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards l United Kingdom Generally Accepted Accountin8 Practice). The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these accounts, the trustees are required to select suitable accounting policies and then apply them consistentlv,. Observe the methods and principle in the Charities SORP 2019IFRS 1021,. Make judgements and estimates that are reasonable and prudent; State whether applicable accountin8 Standards have been followed, subject to any material departures disclosed and explained in the accounts,. and Prepare the accounts on the going concern basis unless it is inappropriate to presume the charity will continue in operation.
THE GUIDE ASSOCIATION-WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 Statement of the responsibilities of the Trustees for the Accounts {cont.I The trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy at any time, the financial p051tion of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity l Accounts and Report51 Regulations 2008 and the provisions of the trust deed. They are also responsible for the safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report we approved foron and behalf oftheTrustees on October 2021 and signed on their behalf. G McDonald County Commissioner alsk ocroBER 20ZI
THE GUIDE ASSOCIATION- WIRRAL COUNTY INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES FOR THE YEAR ENDED 310ECEMBER 2020 I report on the accounts of the charity for the year ended 31 December 2020 which are set out on pages 8-18. Re5pertive responslblllties of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charit¢s trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: Examine the account5 under section 145 of the 201 Act Follow the procedures laid down in the general Directions glven by the Charity Commission under Section 145151 Ibl of the 2011 Act; and State whether particular matters have come to my attention Basis of independent examinerfs report My examination wa5 carried out in accordance with the general Directions given by the Charity Commission. An examination include5 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 seeking explanations from you as trustees concerning any such matters. The procedure5 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 vie, and the report is limited to those matters set out in the statement below. Independent examiner5 Statement In connection with my examination, no matter has come to my attention: l. which gives me reasonable cause to believe that, in any material respect, the requirements: To keep accounting records in accordance with section 130 of the 2011 Art,. and To prepare accounts which accord with the accounting records and comply with the accounting requirement of the 2011 Act; Have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understa e accounts to be reached. Glyn P Jelley FCA Summlt Accountants Limlted The Greenhouse Media City, SALFORD MS0 2EQ Date:
THE GUIDE ASSOCIATION- WIRRAL COUNTY BALANCE SHEET AS AT 31 DECMBER 2020 2020 2019 Note Tangible FIMed AssÈts 373.397 384,958 Current A55ets Stock on hand Cash at bank and in hand Prepayments and accrued income 17,436 228.619 285 246,340 17,510 223.410 706 241,626 Current Liabilities Creditors and accrua15 6.386 8,387 Net curent assets 239,954 233,239 Net assets 613,351 618,197 The funds of the charity: Restricted fund5 Unrestricted funds 23,403 589,948 613,351 23,403 594,794 618,197 The notes on pages 11 to 18 form part of these accounts Approved and authorised for issue by theTrustees on aiskouelw G McDonald CoLbnty Commissioner
THE GUIDE ASSOCIATION- WIRRAL COUNTY STATEMENT OF FINANCIAL A1VITIEs FOR THE YEAR ENDED 31 DECEMBER 2020 Unrestrlcted Restricted Funds Funds Total 2020 Total 2019 Note Income from: Donations and legacies 18,308 18,308 35.632 Trading activities 27,805 27,805 64,360 Investments 395 395 606 haritable activities 21,073 21,073 39,300 Total Incoming resources 67,581 67,581 139,898 Expenditure on . Expenditure on raising funds 25,496 25,496 54,859 Expenditure on charitable activities 46,931 46,931 65,693 Total resources expended 72,427 72,427 120,552 Net income 14,8461 14,8461 19,346 Reconciliation of funds Balance Brought Forward l January 594,794 23,403 618,197 598,851 Balance carrled forward at 31 December 589,948 23,403 613,351 618,197 All income and expenditure derive from continuing activities.
THE GUIDE ASSOCIATION- WIRRAL COUNTY STATEMENT OF CASHFLOWS FOR THEYEAR ENDED 31 DECEMBER 2020 2020 2019 Net cashflow from operating actlvltles 4,814 35,654 Cashflow from Investlng actlvltlÈs Payments to acquire tangible fixed assets Investrnent income Net cash flow from Investlng actl¥btie5 15.3051 509 14,7961 395 395 NetlDefrea5elllncrease In cash and cash equlvalents 5,209 30,858 Cash equivalents brought forward 223.410 192,552 Cash and cash equlvalents Clfwd. 228,619 223,410 Note to the statement of tashflows.. l. Re¢onclllatlon of Operatln8 profit to Net Cash Inflow from Operatln8 Artlvltles Net incoming resources Investment income received Depreciation Ilncrea5el/Decrease in stock Decreaselllncreasel in Debtors IncreasellDecreasel in Creditors 14,8461 13951 11.560 75 421 12,0011 4,814 19,346 15091 14,794 3,512 16271 18621 35,654 io
THE GUIDE A55OCIATION- WIRRAL COUNTY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2019 l. Accounting policies Ba515 of accountlng The Guide Association - Wirral is a charity registered in England the address of the registered office is given in the charity information on page l of these financial statements. The nature of the charities operations and principal activities are detailed within the Trustees Report on page 2. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared on a going concern basis under the historical cost convention and in accordance with Accounting and Reporting for Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014, las updated through Update Bulletin I published 02 February 20161, the Charities Act 2011, and UK Generally Accepted Practice. Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 month5 from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a 80in8 concern. FundAccounting General funds are unrestricted funds which are available for use at the discretion of the trustee5 in furtherance of the 8eneral objectives of the charity and which have not been designated for other purposes. Where unrestricted funds have been ear marked for a particular project they have been designated a separate fund but the designation has an administrative purpose only and does not legally restrict the trustee discretion to apply the fund. The aim and use of each designated fund is set out in the notes to the accounts Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds 15 charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the accounts. ii.
THE GUIDE ASSOCIATION-WIRRAL COUNTY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 310ECEMBER 2019 IncomiTng Resources All incoming resources and similar resources are included in the statement of financial activities ISOFAI when the charity is legally entitled to the income the amount can measure reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and settlement dates in writing. Gifts donated for resale are included as income when sold. No amounts are included in the financial statements for volunteer time in line with SORP IFRS1021 further details are given in Trustee annual Report. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income 15 recognised. Income from trading activities includes income earned from fund raising events and trading activities to raise funds for the charity. Income is received in exchange for supplying 8oods and service5 in order to raise funds and is recognised when entitlement has occurred. Investment income is earned through holding assets for investment purposes. It includes bank interest. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method. Re50urce5 Expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category inclusive of value added tax. Where costs cannot be directly attributed to particular headings they have been allocated to artivities on basis consistent with use of resources. Support C05t ollocotion Support costs are those that assist the work of the charity but do not directly represent charitable activities and include governance, administrative payroll cost and archive costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributable to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of resources. 12.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2019 Stock5 Stock consists of purchased goods for resale. Stocks are valued at the lower of cost and net realisable value, calculated using the first in first out IFIFOI method. Items donated for resale are not included in the financial statements until they are sold. Flxed Assets Tangible fixed asset5 are stated at cost less accumulated depreciation. The main tangible fixed asset is Hadlow Fields Activity Centre, which is a freehold property managed by the Management Committee. The property was professionally valued in 2006 at £200,000. Traditionally, the property has been included in the Balance Sheet at net book value which, following the provision of a further building during the year, at 31 December 2020. was £368,931. Thi5 IS the figure the Trustees conslder should be used. The depreciation rates currently in use are as follows.. Land and Buildings Shop Fittings Equipment and Machinery 2%110% straight line IO% Straight line 25% Reducing balance Prepayments and occrued income Prepayments and accrued incorne are recognised at the amount prepaid net of any discount. Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investment5 that mature in no more than three months from the date of acquisition and that are readily convertible to known amount5 of cash with insignificant risk of change in value. Creditors ond occrua15 Creditors and accruals are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. 13.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Judgements ond key sources of estimation uncertainty There have been no significant judgements l apart from those involving estimates) made in the process of preparing the financial statements. There have been no key assumptions concernin8 the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. 14.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTESTOTHE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 2. Incomin8 resources Unrestrlcted Restrirted Funds Funds Total 2020 Total 2019 Donatlons and Lea8cle5 Government grants Grant from NW England GGA Donations 10,000 121 8,187 18,308 10,000 121 8.187 18,308 35,632 35,632 Tradlng activities Sale5 and other fund raising events 27,805 27,805 64,360 Investment income Interest received gross 395 395 606 Charltablè artivities Members subscriptions Training & Development Campsite Fees Sundry Income 18,860 1,027 1,186 18,860 1,027 1,186 18,659 2,480 17,510 651 39,300 21,073 21,073 Total incomlng resources 67,581 67.581 139,898 All income was attributable to unrestricted funds. 15
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Resources expended Unrestrlcted Restrirted Funds Fund5 Total 2020 Total 2019 Expendlture on fundraising Fund Raisin8 - C05t of Sales Special Events 22,384 3,112 25,496 22,384 3,112 25,496 54,859 54,859 Charltable activltles Direct cost5.' Annual Subscription - County Personne First Aid Equipment Renewal Campsite Costs Grants to Members Training & Development Meetings and Reports 847 765 20,742 847 765 20,742 730 30,982 650 5.083 3,184 40,629 1,105 1,176 24,635 1,105 1.176 24,635 Support costs.. Sundry Expenses Examination Fee Committee Expenses Insurance Telephone Shared employment cost Postage, Printing & Stationery Public Relations Depreciation Bank Charges 95 290 1,430 3,280 830 2,900 323 537 14,795 584 25,064 300 500 3,313 824 2.900 17 2,501 11,560 381 22,296 300 500 3,313 824 2,900 17 2,501 11,560 381 22,296 Total expenditure on charitable activiti 46,931 650 46.931 65,693 Totsl resources expended 72,427 650 72,427 120,552 The Trustees receive no remuneration or benefits. Expensesof £151.50 were reimbursed to l Trustee to cover out of packet travel and meeting costs. 16
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 TANGIBLE FIXED ASSETS Camp Site Slte Shop Offlce Equipment Fittings Equipment Totsl Cost At ljanuary 2020 Additions 511,490 16,794 2,108 5,037 535,429 511,490 16,794 2,108 5,037 535,429 Depreciation At ljanuary 2020 Charge for the Year 132,331 10,228 142,559 10,878 1,479 12,357 2,262 11561 2.106 5,001 150,472 11,560 162,032 5,010 Net Book Value l January 2020 379,159 5,916 11541 36 384,957 31 December 2020 368,931 4,437 27 373,397 CREDITORS 2020 2019 Accruals and Deferred Income Other Creditor5 350 6,036 6,386 650 7,737 8,387 Related party transactions There were no related party tran5action5 during the current or prior year, apart from any above relating to the trLtStees. 17
THE GUIDE ASSOCIATION - WIRRAL COUNTY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Funds January 2020 December 2020 Income Expenditure Transfers General Reserve Incorne Reserve 11,000 517,389 11,000 513,743 67,581 71,227 Designated Funds Fiddlers Green Fund Disabled Member5 Fund Gladys Potter Fund Hadlow Development Fund GG Wirral Essentials Margaret Clarkson Bequest Helen Smith Fund 5,456 574 1,085 25,000 5,000 28,090 1,200 594,794 5,456 574 1,085 25,000 5.OLX) 28,090 1,200 72,427 67,581 589,948 Restrlcted Funds Bradbery Fund Miss F Cann Fund 4,013 19,390 23,403 4,013 19,390 23,403 Total Funds 618,197 67,581 72,427 613,351 Designated Funds: Fiddlers Green fund to be used to assist with expenses of training, gaining qualifications or participation in outdoor activitie5 for members of the Wirral County Guide Association in the 14-25 year age group. Disobled member5fund - to be used to assist disabled member5 of the Wirral County Guide Association as deemed appropriate by the Trustees. Gladys Potterfund - to be used specifically for training oriented purposes. Margaret Clorkson Bequest - to be used for the upkeep and running of Hadlow Fields campsite Restricted Funds: Bradberyfund - to be used to assist members of Wirral County Guide Association take up opportunities at an international level. Miss F Connfund - the income to be used to enable members to travel abroad on Guiding activities. 18