THE GUIDE ASSOCIATION-WIRRAL COUNTY Accounts FOR THE YEAR ENDED 31 DECEMBER 2022 REGISTERED CHARITY NUMBER . 508316 Girlguiding Wirrol c¢Junty
THE GUIDE ASSOCIATION - WIRRAL COUNTY CONTENTS CHARITY INFORMATION ANNUAL REPORT INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES BALANCE SHEET STATEMENT OF FINANCIAL ACTIVITIES STATEMENT OF CASHFLOWS io NOTES TO THE ACCOUNTS 11-18
THE GUITHE GUIDE ASSOCIATION - WIRRAL COUNTY CHARITY DETAILS Tru51ee5 G McDonald I Chapman fj MaTchment i L Smallthwali¢ A Robin50n L Perriri J Smition G Mount Cftin County Commlssionef Chalr Guidin Development Chair Hadkjw Adivit Cen¢Te Division Cornmissiorher Division Cornmissioner Division Cornmissioner Division Cornmissloner Division Cornmi55ioner Divlsion Cornmisslorber Division COMMI40r1er DNision Cornmissioner Division Commissioner Division Commissioner Appolnted oil0112018 Appointed 1910612020 Appointed 1610612019 Appointed 1211212017 Appointed 0110712019 ointed 12106/2018 Appointed OII1012019 Appointed 2211112019 Appointed 2211112019 Appointed 0310512017 C Autv l Flnch A Diver Ch•rlty Nvmber: 508316 Examlner of the A¢¢ounts: G P Jelley FCA Sumrnlt A¢¢ountants Umited LaniÈrn Hous 39 Duke street CHESTER CHI IRP Rtyistered Addm. 31 derberry Road Hawarden Deèslde Flinishire CHS 3JS
ThE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The Trustees present thelr report for the )•r ended 31 December 2022. Structure. Governance and Management The chariiy governinB docurneni 15 the Girl Guide Asstxiaiion Aoyal Charter 011922. Its afl•irs •re managed and regulated by the Tru51ee5, whose members are appolnted in accordance wlth the policy of the Guide A550Ciation. Olficers are normally appointed bythe Countycommissipnerfor a tefrn of threeyearswlih an optlon to extènd lof a further two years. All Division C¢>mrnlssioner5 and the County Commi55ioner are assigned o mentor and lollow the Guwje Association Handbook for Division Commi55iDners. Forrnal and ¢nforrnal training Is available and provided to meet indiv41 need5. The Trusiees have exarnlnd the major strategic. bu5ine55 and operational rlsks. whl¢h the charity face5. Theses ale detailed in a risk re8lSter and the Trustees review thls blannLtalty. Poliues, sy51em5 and processe5 exist to miilgatè rlsks as far as possible. Oble¢tlb*s and attiwties To puisue Ihe objertives ofthe Gumle Assoclatlon concerned with the development of8irlsand youn8 women. These objecti¥es are pursued by the tralnlng of adult Ipader5 and the PTovisKsn of actilIeS for Blrls and youn8 wtsmen. The chaflty awards BTan15 for the training of leaders and 10 8irls and youn8 women presentIng thè Gutde Assotiatlon on inteTnationalvi5rt5. Other applicaiions for firtancial a$5151an¢e are rewewed and grants awardèd on merit. The charityls adrnlnlstered entlrefy by VDlunteer5 and the Trustees arè gratelvl and thank ryOne for iheir dedICat1n to the charlty. More informaiion about the work and activitie5 of the Couniy ¢an bè lound on rhe webstte w irl idin The Gubde Assooation - W41ral County ts pan ol Gillgung, whi¢h is the United Kingdom's largest voluntary orgaolsatron For iir15 and youngwomen. A report ort the Girl8uidin8 public benefit activities dur¢ng 2021 Can be lound in it5 latest annual repon Ipubllshèd on its web%te at .Glrl idlfi The Trustees have delegated particular re5pon5ibility lor Hadlow Fields ActilY Contrè IHad14Mt Fields) to a subcommittee. The propefiy tille lor Hadlow Fields 15 held by The Girl Guide Trnst Corporation in trust for Wsrral. The arrangements are based on the trLt515 of the Gubde Association 1938 Trust Deed, under which the Trust Corporallon acts as the diiectors of ihe County Execuiive Commliteo in fe8ard to the property, The day to day mana8emÈnt and administrntion of the cent IS the responsibilify of ihe SU committee.
THE GUIDE ASSOCIATION - WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 ThfoDghout 2022 our insplratlonèl and sUPPOrtlve ¥olunteerGuide leader5 have helped ourmembeis to fulfil their potentlal and make a differen lor themselves. tholr community and the wider wortd, WKler activities in the region and country were placod tsn hold in 2020 and we •rr pleased that opw>rtunilie5 are once agaln bein8 offered to our rDernbers. We are confldeni thai our ¥olunteer$ and girls will welcome the exciting opportunltles thai will arise in the near future. Our fesponslbllity io ensure ihat our adult volunteers receive the requisfte 5UPPOrt and traintng to help Ihern provlde a varied and balanced program for all GuSdlng sections has continued through electronic rneans and also with the reinstatement ol lace to lacè trainln& both of whKh have proved popular and it is now accepted that training by internet Is a posilkve pernnent addiiion to our training prograrnme. The trainin8 acltwties that have contlnued are '. Pirsi Response- First Aid Renewal Courses MeniorinB for Leaders and Commissioner5 in IraininB Conllnued trn¥ninE on u5inB Go and Join us- Guidin6 Databases le Space Training fof all secuons and volunteer5. Our Annual meeiin& wher¢ we reCognse the coniributlons our leoders rnake to the Counly was Possible this year afier a two year absence. It was good to welcome a lar8e contin8ent ol leaders to thank them. and present Lon8 Service Awards for 5.10.20,30 40 and SO years of service lo Gutdin8. We publicise the ellorts of our members and leader5 WherT and whene¥r possible. to show the Guide Associations relevance todarfs SO¢itly. Our outdoor acik¥ity centre at Hadlow Fbeld5 has opened once again and has pro¥ed ff(5 value a5 an outdoor centre convenlent lor all of our members. It has proved very useful to most of our Divisions who have used it as either an evenln8 or weekend day(ime venue. The return to use has justified the SChedud refurbishment of ihe tollet bltxk, whSch was compbeted in IL4ne 2022. Our latè Ilueens Jubilee wa5 celebrated byall sections at a wei bui very enjoyable tea party and we were honourèd to be one of the org4nisation5 to be Involved with the beacon li8htln8.
THE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Finance Revlew of the year Tht tharlty has net in¢omin8 re50urce5 ihis year of £3.69812021 £10.241 Def1[) as shown on ihe statement of financial actlvltles on page 9. Fundin8 corne5 from membership 5ubscfSptions1£16,176 in 20221, from the surplus gèneraied by the GG trading depot and from a numbtr gf fund faisin8 acti11e5 that took place in the year. Expenditure has been incurred tn mainia•nin8 and improvin8 the county activity facility and providing activities fof membèrs and adulis In tralnln& The rnain tangible asset Is Hadlow Flelds Activily Cenire. which 15 a freehold property mana8ed by Ihe Managemeni Cornmitteè. The property was Pfofesslonally lUed in 2(X)6 at £2.[1. Traditiona11y, the property has been included In the Balan 5h¢el at net book value whith at 31 De¢ember 2022 was £409.59812021 £361.9961. Short terrn surplus fvnds a Invested with reco8nised Instbtutlons In low rt5k actounts. Re5er¥e5 Policy At 31 Oecembef 2022 the chaiTty hekt serveS totolling EE4)6.441. 01 this, £23,327 were restrScted balan$ held as per Ihe detailed informat*on on page 18. A further £36,998 afe balances designated for speciFi¢ purpose5 and £409.598 relates io ihe net book value of the land and buildings aftd asse Tho remalnlrt8 £136,518 are unres¢ricted balances for use ot the discretion of the charity. Toniible lixed assets On the balance sheet. the net value of land and buildin8$ has been shown separatety from genefal unrestricted lunds. D•slBn•t•d Funds Full details of itte Ternalnillg designated funds can be seen on page 18. Free Reser5 Free resefves fepresent the capital of the Association available to 5UPP)rt short and mediLsm term obie¢tlves and io salt8uard a8alnst unexperted decreases in income. The charity Comrn¢ssion5 GuidÈlines dèfine free reserves •s-Incorne whl<h betomes a¥ailable to tht ¢h•rlty and Is expended at the Trustees discretion furtherance of any of the Charitie5' obiecvs, but is rtot spenL comrnitted or de5ignaled.-
ThIE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The Trustees have examined the needs and challen8es faced by the Guide association-wirral County in both the short ond rnedium term alon8 With levant linaA¢ial fofeca5ts and have lormulated PDlicy to meet ihose need5. Free reservès are calculated as unrestricted reserves le55 desvdnated re5er¥es less tangiblè flxed assets. At 31 Decembef 2022 free reserves were equlvalèni to more than 12 months opefatin8 Costs which is line with the Couniy ÉxÈtutl¥es taT8et tor free ServeS. FundranE actlvtties Funds are noi ralsed from the publlc asKle from throu8h charitable trading. No eernal lund raisers are used. Plan5 lof the futur• To ionlinue lo prornote the wunty activity cenifè to both fflernbe and external bodSès engaEed in outdoor education and enjoyment for young people. To maintain and actively Rrow membership throughoui the county to restore rnembefshlp numbors io Pfe COVIO leNEls In collaborIDn with NW region and also CHQ through naisonal Initiatlves. To mèet CHQ deadlines for the dell¥ery of mandatory training and renewa15 for ovr adutt ¥olunteerL Statement of thè rtsponslbllltles of th• Trustees for thè At(ounts The Trustees a responslble for prerIng the Trullees Report and the accounts in accofdance woth pplieable law and United Xingdom ActountillB Standard5 1 United nSdOM Benerally aepted Accounting Prin¢iple51 The law appllcablè to charities in England Ind Wales reqwires the Irustees io prèpare accounts for each financlèl year whlth grwe a true and fair vlew of the slate of affairs of the charlty and ihe Incomin8 re50urce5 and appllcatlon of rewurce5 to the charity foi that period. In preparin8 these accounts, Ihe trustees ère required to.. Sèlect suitable accounttng policies and then apply them Cons[entlY Observe meihod5 and principles In ihe Charitie5 SORP 201915R51021 Make jLtdgements and eIMat@S thai are reasonable and Prudent Stale wheiher applicable aciounting standards have been followed, 5ubieci to any materlal depariures dSsdosed and explained in the accounls,- and prepare accounts on the goini ¢oncern basis unles5 It Is inappropriate to presume the charity wlll continue in operation.
THE GUIDE ASSOCIATION - WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Stsi•mtnt of th• r•sponslbllttl•s of th• Tntyttts lor th• A¢¢oynis l¢ontl The tIU5tees are SPOnsIble for keepin8 proper accountin8 records that dlsclose. with reasonable accuracy at any tlmt. the flnanclal p051tion of tht ch•rlty and enable them to ensure th*t the accoun15 comply wkih the Charities Act 2011, the Charity l Account5 ond Report51 Regulations 21J08 and ihe prow5ions of the trust deed. They are a150 responsible for safe8uardinB the a55ets of the charity and hence for takin8 reasonable steps for the Prevention and detertlon of fraud and other irwularitles. This rèport as approwd lor and on behalf of ihe Trystees onL40ctober 2023 and sSgned on ihelr behalf. G McDonald County Commlssloner 24 October 2023
THE GUIDE ASSOCIATION- WIRRAL COUNTY INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 I report on the accounts of the ch•rity lor the year ended 31 December 2022 which a Set out on Pa8es &18. RwÈcllvÈ Te5pon5ibilltlos of trustees •nd exarnlner The charit¢s trustee5 are responsible for ihe preparation of the accounts. The cttarltWs irustèes consider that an audil is not required for this year under 144121 of the Chafltles kt 2011 (the 2011 Attl and that an independent examination is needed. It is my fesportsibility to - Examine the a(¢ount5 under section 145 of the 2011 Act Follow procedures laid down In ihe general dirertions 8i¥en by ihe Charity commi40n under section 145151 ol the 2011 Act,. and Stale wheiher particular moiters have come my attentlon Basis of Independ•nl Examlners Report My exarninoiion was carried oui In accordance with the general DlrÈctSons Blven by the Chality Commission. An examination includes a review ol ihe accounting records kept by ihe Charity and a comwrison of the accounts presented wlth those record5. It also includes constderation of anv unusual il£ims or disclosures in the attounts. and seeking explanations from you as trustee5 concerntn8 any such matters. The piotedurÈs undertaken do not provide 311 ihe evlder*ce that woukl be iequired in an audit and consequently no opinion 1$ 8iven as to wheiher the accounts pre5enl . a true and fair view" and the report Is limited to those matters sei Dut in the statement below. Independent Emamlnors statement In connection with my examination. no matter has come to my attention.. l. Which Bives me reasonable cause to bÈlleve that, in any rnaterial respect, the fequlremenu: To keep attountin8 records in accordancÈ wlth se¢tion 13 of the 2011 Act,. and To prepare account5 whbch accord wlth thè accounlln8 ordS and compfy wfch the accounijng requifemenr ol the 2011 Act.. Have noi been met: or 2. to which . in my opinion. attention should be dlawn in order to enable a Pfoper tsnderstsndin8 of t accoun15 to e reached. Glyn Paul Jelley FCA Surnmii A¢¢ount¥nts Umlted Lantern House 39 Duke Street CHESTER CHI IRP Oat•:
THe GUIOE A5%)CIATIOII. WIRRALCOUP4rY 8AiANCE SHEET AS AT JI OECMBER 2012 2022 Ible Axed Assets 41OY,558 361,996 Current Assets Stock on hand Cash at bank arbd in hand Prep•ymenis and red IrKome 20.032 176.255 2.131 14.383 233,497 286 248.166 Uable$ Creditors and accrua15 1,575 7.419 Ilet (ureffl a55ets 196.843 240.747 Net •$ts .441 602 743 Th• l¥nds ol th Re5lTlCtEd lund5 Unresiri¢ieO fvnds 23.327 583 114 6C6.441 23.403 S79,340 601,743 ThÈ Mtts on paBe5 JI to 18 fgrrn part of ihe5e accounts •pro¥od ind *uthgii5ed fpr i55up tythe Trus¢ee50n (kt-23 G McDonald County Commimionw
THE GUIDE ASSOCIAWON - WIRRAI COUNTY STATEMENT OF FINANCIAL ACTtvmES FOR THE YEAR ENDED 31 DEcEMR 2022 Unre5tri(ted Re5trirt¢d Fynd5 Fund5 Totsl 2022 Totsl 2021 Nole Income from: Donations and legacles 8.788 8,788 26,184 TradinB artlvitie5 58,845 58,845 35.969 Im51ments 279 319 124 charitsble activiibes 32.239 32.239 18.398 rotsl In¢omln8 resources 100.151 IW.191 80,675 Expendlturo on . Expenditure on rai5in8 fvnd5 41.531 41.531 28.348 Expenditure on chariiable èctriities 54.846 116 54.962 62,568 Totsl r•sour¢es expend¢d 96.377 116 96,493 90,916 P4et Incoffle 3,774 1761 3,698 110.2411 Reconclllatlon ol luS BalaThce BIou8ht Forward I january 579,340 23,403 602,743 612,984 a•l•nc• uryied fonwrd •t 31 Oecembef 583,114 23,327 606,441 2.743 All income and expendiiure derives from continuing activities.
THE GUIDe ASSOCIAnoN. WIARAL COU STATEMENT OF CASHFLOWS FOR TIIE YEAR Ef40ED 31 DECEMBER 1021 2011 5.174 C•shllowfrom imiemlni actr4ltbe5 Payments to X4UlfE tanwble fixed assets InYE5tmEnt income I•Bt Cash Ilv from in4stlry •cthiltles 164D66 179 142Ql 124 12961 165.7871 1rfDÈtrÈ*vlncS• In •qu•fits 157.2421 4.878 Cash btwht loard 233.197 228.619 C•th aNI Ea5h equr¥alpnts Clfwd. 176.255 233,497 L A•adIatIon al Op•ratlw woAI 1¢ N•1 Cash Inftm from Opwatkni Actl¥ltle5 3,698 12791 18,464 15.6491 11,8451 15.&M 8.545 110.2411 11241 11.454 3,053 In¥e51ment Income re(4ved Depre¢laiion linclSe]IDetaSE in stork Oetrea5elllDcreasel in Debtor5 IncreasellDecre3sel In Credrtors L033 5,174 io
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2022 l. Accounting Pollct•s is of accountlng Thp Guide As51Kiation- Wirral is a charity fegisièied ¢n EnBland the address of the registered office Is £iven ID the charily information paBe l ol these flnancial siatemenis. The naiure of the charitie5 operatign5 and princlpal activitles are dètailed within the Trustees Report on page 2. The charily constitute5 a wblic benefit entsty a5 defined by FRS 102. ThÈ financial statement5 have been prepared on a 8oin8 concern basis under the historScal cost convèntK)n and in accordance with Accountlll8 and Reportin8 for Charities.. statement of Recommended Praciice applicable tD charitie5 preparin8 theira¢coynts in acwrdance with the Financial reportlng standard applicable in the UK and Aepubllc ol Ireland IFR51021 i55ued on 16 july 2014. las updatèd through Updaie Bulletln I Published 02 FebNary 20161. the Charities Act 2011, and UK Generally Ac£epied Practice Golnq Con(ern The linancial statements have been prepared on a 80in8 ronrern ba515 a5 the trustees believe that no material urtcertainties exlst. The trusiees havecon5idered the level of funds held and the expected level of fjncome and expendlture Is sufficient with ihe level of reserves for the charity io be able to continvt as a 8oini concern. Ftsm3T Acrountinq General fund5 are unr@strlcted funds whlch are avail4ble lor use at the discielion of ihe trustees in furthÈraThce of the general objectives of the chartty and which have not been deslgnated for othw purposes. Where unrestricted funds have been ear rnarked for o particular project they have been desonaièd a separate fund bul the de5i8nation ha5 an administrative purpose only and does not le8ally resrrict the twsttos dis¢rètiort to Ipply ihe fund. The aim ènd use of eath designated fund is sei out In ihe notes io ihe accounts. Restricted funds are funds which are to be used in èccordance wbth spedllt restrlctions Imposed bv donors or which have been raised by the charity lor a partLJIar purpose5. The cost of raSsing and administerin8 such hJnd51s char8ed 48oin5t the 5peufK fund. The aim and use of each re5trScted fund Is sèt out in the noies to Ihe accounts_ ii.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2022 Incomlng Rèsources All Inctsmlng resources and %mil•r resource5 are included In the stai¢ment of financial actiwiies ISOFAI when the tharSry ks le8ally èntitled to the income. the amouni can measLtred rèllablyand It Is probable ihai the incorne wlll be celd. For donèiiijns tg be (O8n15ed. the charfty wlll havè been fiotlAed of the amounts and the seiElemeni dalès In wrltin8. Gift5 donatod for resale are irttluded a5 income when sold. No amounts are Included Sn the flnan¢ial 5tstemenis for ¥olunteer tFme In line wiih SORP IFRS1021 further details are givèn In the Trusiee Annual Repon. For legac•e5, entitlement Is the earlier of the charity bein8 nottfied ol an tmpending dlstribut4on ty the le8acy being received. At this potni Income is re¢ognised. Incomè Irorn tradin8 acirviiTres includes income èarnèd from fund raisln8events and trading activities raise funds for the chafity. IroMe is recognised in exchange for supplyirnB 8oods and 5eryice5 111 order lo raise funds and 1$ rtcogni5ed when entitlemet)t has occurred. Inveslmenl incorne is earned through hokling asseig for in¥e5tment PUfP05es. It Includes bank interest. 1¢ 1s included when the amount can be mèasured reliably- Interest income 15 rtmgnised using iho ollectlve Interesi method. Resou5 Expended All expen¢Yiture is accounted lor on an attruals basis and has been cla55ified vnder headin8s ihai 488re8ate all cost5 related to the cètegory inclusjve of value addèd tax. Whefe costs cannoi be dlrecily ailributed to particular headings, they have been alkjtated to adivitles on a basis consistent with the use of i¢sour¢es. Supportcost Allocatlon Sypporr cosis are those that assist ihe work of the charily but do not d1Clty repfesent charltable actlvilies and include 8overnance, administratlve payroll costs and archlve costs. They are incurred directly in support of the expendtture tsr¥ the objects ol the charity. Whefe SllPPOrt cr>sts cannot be d4rectly atifibuiable to particular heèding5 they have been allocated to COSt of raising fLtnd5 and expenditure on chariiable act1vit5 conststent wilh use ol resource5.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2022 Stock conslsts of purchased 8ood5 for resale. Stocks are valued at the lowef of cosi ¥1 net rtali5able lue, calculated tsslng the first in first out IFIFOI method. Iterns donated for resale afe noi inclyded in ihe financial s1?tements until they •re sokl. FiwedA55eis Tan8lble a55ets are stated at cost le55 accumulaied depfeciatlM. The main tangible fixed asset is Hadlow Fields A¢t4vity Centre. which is a freehold property manaoÈd by the Mana8erneni Commitieè. The property was professionally valued in 2Tr)6 at £2IxI,(). Tradltlonally. the property has been Included in the balance sheet at net book ¥alue, which following the provlsion ol an additional purpose bulli bulldin8 in 2020 and refurbishment of the toilet block in 2022 Tr5 included ai É409,598. This is the foufe that the Trustees c()nsider shouhl be used. The depfociaiion rate5 wrntlY in use are as follows= Land and tsuildin85 25110% straight Llne Shop Flttings IO% Strai8hi Llne Equiprneni and Machinery 2S% Roducln8 balan PrepoYnts qnduccrvedlncome Prepayment5 and ac£rued income a reco8nised at the amount prepaid net of any di5wunL Cosh ondtosh equl¥Alents Cash is represented by cash in hand and depOls1th Ilnanclal institutions repayable wlthout penalty on notice of not more ihan 14 hour5. Cash equivalents are highly liquiij investments that maiure Sn no rn0 than Ihree months from the date of acquisition and thai are readsly convertible io known amounts ol cash with insignificant risk of chan6e in value. Creditors und ocrnwts Cfediiors and ac¢ruals a rec(vJnisedwhere the charity ha53 present obligation restslilng ffom a pa eveni that wlll probably resutt in the transfer of funds EO a third party and the amouni due to settle the obli8aiion Gln be measured or estimated reliably.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2022 Judgements andkey resources of estimatlofi un¢ertalnty There have been no slgnificant judgements (apart from those Involvlng estimates) made in ihe process ol prLJparing ihese financial 5taternent5. There have been no key assumptions concernin8 the future and oiher key sources of estlmaiion uncertainly at the reportin8 date that have a sl$nifl(ant risk ol causing a material adlustment to the cafrying amounis of assets and Ilabllltlts withln iho next financial yeor. 14
THE GUIOÉ ASStKIATION. WIIIRAL COU NorEs TO THE ACCOUNTS FOA THE YEAR ENDED 31 PECEMDER 2022 2. Jncomlty NIrEal Unre5trlrted Rewkned Fwnd Total 20 T4t•l 2021 Don•thrt% and L•w1•5 Gryernrnent &r3nt5 Other Grants 12,335 12.681 1.168 26,184 2,8Cxl S,98B 8,78B 2.800 5,988 8.788 7radln8 •rtlvlll¢s Sales and oth¢r fund rnksln8 e¥fjts 58W5 35.969 Invostmeni Sn(•ffl• Inteiest reIVed gross 279 319 L24 (rItable •rtiviti•s Alembers subs¢riptwis Trninlng & DÈvelopment rnpsltt Fve5 Sundry Incw 16,176 1,412 14.635 16 32.239 16,Ir6 1.412 14.635 16 32,239 12.487 1.654 4.257 18.398 Totsl Inc¥miry 80.675
THE GUIDE ASSOOATION. WIRRAL COU NOTES TO THE ACCOUPITS FOR THE YEAR ENDED JI DECEMBER 2022 A•wur¢e5 ¢xp•nd•d Unrwtrkt•d R•strlrt¢d Fyndi Funds Tot•1 2022 T•t•l 2021 Expendlture Dn fvffldfalslnl Fund Raisin8- Cost of Sales . Spedal Even 40,095 1,436 40.095 1.436 4LS31 27,715 633 28,348 Ch•rti•We Clrtct C0515.' Annual Substhpl¢on- County Pew50nnf Flrst Ald É'qulpmeht Renew•l Camp5ile Ctssis juty.lee Event Giants to Members Ttaining & Development Meeiin8s and Reports 868 564 19.610 1.612 125 2J66 738 25.319 19.610 33.614 116 241 2,366 738 23.823 12251 2.9 116 36,943 Supporr costs.. sundry Expeftsts Examsnation Fee Commiiiee Éxpenses Insurance Telephone Shared ernployment cost Posia8e, Printing & Stationery Publlc Pelèih)ns Depreciat Archive exppnges ank Charges 300 736 3,417 749 3,350 222 210 18.464 676 I.403 29.527 300 736 3,417 749 3.350 222 210 18.464 3CrfJ 491 3.152 358 2.274 11.454 1,403 28.851 628 22.362 rot•l txperftu on chaiitable •rtlviil 54,846 116 52.674 59.305 Total rtsourc•s •xp•nd•d 96.377 650 94,205 87,653 The Trustees receive no remunpration or ben?lils. Expensesof £736 wtre relmbur5ed to 2 Trustees to cover out of pac*et trwel and rneeti W5ts.
TME GUIDE ASSOCIATION. WIRRALCOU147Y P40TES TO THE ACCOUNTS FOR TIIE YEAR ENDED JI DECEMBER 11122 TANGIBLE FIXED ASSETS C4mp Site Yte Shop Offi¢• Equipmeni Flttin85 Equipment 7*xal At l January 2022 Addlin5 511.4X) 66,066 577.556 17.214 2.108 S.037 535.849 66,OG6 601,915 17,214 2,108 5,037 Oeprf(i•tlon At l January 2022 Charge lor the Yeii 152.787 16.835 169.622 13.941 1.612 15,553 2,106 5,019 17 S.036 173.853 18,464 192,317 2,106 Plrt Book Value l January 2022 358.703 18 361.996 31 Oecember 2022 407,934 409.598 CREDoRs 2022 2021 Accruals and Deferred Intornè othÈr Credttors 350 1.225 1,57S 3SO 7,1169 7,419 Related party ira[0$ There were no ielaied party transaciitins during thè turrent or prior year. apart from expenses ¢lalmed by executlve members. 17