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 COMMI￿40r1er
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 indiv￿￿41 need5.
The Trusiees have exarnln*d 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 acti￿lIeS 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 dedICat￿1n 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 Gillgu￿￿ng, 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 Acti￿lY 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 pern￿nent 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 reCogn￿se 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 Wher￿*T 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
SChedu￿d 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 Def￿1[) 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 acti￿11e5 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 Reser￿5
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.
Fundra￿nE actlvtties
Funds are noi ralsed from the publlc asKle from throu8h charitable trading. No e￿ernal 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 collabor￿IDn 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 pre￿rIng the Trullees Report and the accounts in accofdance woth
pplieable law and United Xingdom ActountillB Standard5 1 United ￿nSdOM Benerally a￿epted
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 Con￿s[entlY
Observe meihod5 and principles In ihe Charitie5 SORP 201915R51021
Make jLtdgements and e￿IMat@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 commi￿40n 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 ￿r￿ed IrKome
20.032
176.255
2.131
14.383
233,497
286
248.166
Uabl￿￿e$
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 DEcEM￿R 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
Im*51ments
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 lu*￿S
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 in4*stlry •cthiltles
164D66
179
142Ql
124
12961
165.7871
1*rfDÈtrÈ**vlnc￿S• In •qu￿•fits
157.2421
4.878
Cash btwht lo￿ard
233.197
228.619
C•th aNI Ea5h equr¥alpnts Clfwd.
176.255
233,497
L A•a￿dIatIon 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
linc￿lSe]IDe￿taSE 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 part￿LJIar 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 ￿cel￿d.
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. Ir￿oMe 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.
Resou￿5 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 d1￿Clty 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 act1vit￿5 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 wr￿ntlY in use are as follows=
Land and tsuildin85
25110% straight Llne
Shop Flttings
IO% Strai8hi Llne
Equiprneni and Machinery 2S% Roducln8 balan
PrepoYn￿ts 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 depO￿ls￿1th 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 NI￿rEal
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 re￿IVed 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 txper￿ftu￿ 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
Addli￿n5
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
CRED￿oRs
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