THE GUIDE ASSOCIATION- WIRRAL COUNTY Accounts FOR THE YEAR ENDED 31 DECEMBER 2023 REGISTERED CHARITY NUMBER . 508316 Girlguiding
THE GUIDE ASSOCIATION- WIRRAL COUNTY CONTENTS CHARITY INFORMATION ANNUAL REPORT INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES BALANCE SHEET STATEMENT OF FINANCIAL AcfiviTIES STATEMENT OF CASHFLOWS 10 NOTES TO THE ACCOUNTS 11-18
THE GUITHE GUIDE ASSOCIATION- WIRRAL COUNTY CHARITY DETAILS Trustees G McDonald L Chapman J Chapman- Brown L Smallthwaite E Jofdon M Kirwan A Robin50n L Perritt J Smitton G Mount F Ledsom Smay C Auty l Finch J Hales H P Baines County Commlssloner Chair Guidin Develo Coun.ty_Commi55ioner Chair Hadlow ActIty.Centre Division Commissioner Assist. County Commissioner Division Commissioner Division Commissioner Division Comrnissioner Division Commissioner Divls6on Commissloner Division Commissioner DNision Commissioner Division Cornmi5sioner Division Commissioner County Treasurer Term Finished 3111212023 Term Finished 31112/2023 ment Appolnted 0110912023 Appolnted 01/0112018 Appolnted 01101/2024 Appointed 1910612020 Appointed 16106/2019 Appointed 1211212017 Appointed 0110712019 Apeo.tnted 1210612018 Appolnled 0111012019 Appointed 2211112019 Appointed 2211112019 Appoinied 0310512017 Appoinled 1211212017 Charfty Number . 508316 Examlner of the A¢¢ounts= G P Jelley FCA Summlt Accountants Limited Laniem House 39 Duke Street CHESTER CHI IRP egi5tered Addres5: 31 Alderberry Road Hawarden Deeside Flinlshire CHS 3JS
THE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees preseni their repon for the year ended 31 December 2023. Structure, Governance and Management The charity governing document is the Girl Guide Association Royal Charter of 1922. Its affair5 are managed and regulated by the Trustees. whose member5 are appointed in accordance with the policy of the Guide Association. Officers are normally appointed by the County Commissioner for a term of three years wilh an optlon to extend for a further two years. All Division Commissioners and the CoLtnty Commissioner are aSSi8rted a menior and follow the Guide Association Handbook for Division Commi55ioner5. Formal and Informal training is available and provided to meet individual needs. The Trustees have examsned the major Stfate8ic. buslness and operational risks. which the charity faces. These are detalled in a risk re8isler and the Trustees review this btannually. Policies. 5Y5tem5 and processes exisl to mitigate risks as far as p0554ble. Objectives and artivities To pursue the objectives of ihe Guide Association concerned with the devek>pment of 8ir15 and young women. These objettive5 are pursued by the Irainin8 of aduft leaders and the provlslon of actlvities for 8trts and youn8 women. The charity awards grants for the training of leaders and to y'rls and youn8 women preSentIng the Guide A550Ciation on international visit5. Other applicatlons fot financial asslstance are reviewed and 8rant5 awarded on merlt, The charity is administered entirely by volunteers and the Trustees are 8rateful and thank everyone for their dedication to the chafity. More information about the work and activities of the County can be found on the website In irr The Guide Association - Wirral County is part of Girl8uldin& which is the Unlted Klngdom's largest voluntary or8anisation for 8ir15 and youn8 women. A report on the Girl8uldin8 publlc benefft activities during 2023 can be found in Its lalest annual report (published on its website at www.Girl uidin .Of The Trustees have delegated particular responsibility for Hadlow Flelds Actlvliy Cenire (Hadlow Fields) to a subcommittee. The property title for Hadlow Fields Is held by The Girl Guide Trust Corporation in trust for WirTal. The arran8ements are based on the tSt5 of the Guide A550Ciation 1938 Tw5t Deed, under which Ihe Tnjst Corporation acts as the directors of the County EJ¢ecutive Cornmittee in re8ard to the property. The day to day management and administration of the centre is the re5pon5ibility of the sutp commitiee.
THE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Throughout 2023 our In5plralional and 5UPPOrtNe volunteer leaders continue to help our members lo fulfil their potential and make a difference for themsefves. their cornmunlty and the wider world. Wider aclivities in the region and country were placed on hold in 2020 and we are pleased that opportunitie5 areonce agatn bein8offered to our members. In Septembef 2023 Wirral County 5ta8ed a Museum sleep over at Liverpool Museum forour 8rownle and Guide members and an excitin8 time wa5 had by more Ihan 600 participants. A coronation party was held on probably the hottest day of the year for the Brownies in the county and a8ain this waswell attended and enjoyed by all. All events take a great deal of plannin8 to ensure everyone has a 8ood time and stays safe and we are very grateful to the aduli volunteers who organise ihese events. Our responsibility to ensufe that our adult volunteeTS receive the requlslte support and training to help thern provide a varied and balanced program for all Guiding sections has continued through electronic means and also with the reinslatement of face to face trainin& both of which have proved popular and it 15 now accepted that trainin8 by internet is a positive permanent addition to our trainin8 pro8ramme. The training activities that have continued are . First Response- First Aid Renewal Courses Mentorin8 for Leaders and Commissioners in trainln8 Coniinued tralnln8 on usin8 Go and Join us- Guidin8 Databases Safe Space Training for au section5 and volunteers. Our Annual meetin& where we recognise the contributions otsr leaders make to the County took place In April 2023. It was good to welcome a lar8e contin8ent of leaders to thank them. and present Long Service Award5 for 5, 10.20,30 40 and 50 years ol service to Guidin& and to provide certificales for those newef volunteers who received certificates for 1-3 years commitment. We publici5e ihe efforts of our member5 and leaders wherever and whenever Possible, to show the Guide Associations relevance to todaWs society. Our outdoor activity centre at Hadlow Fields is of enornious value as an outdoor centre convenlent for all of our members. It has Pfoved a good, al venue lo m05t of our Divisions who have used it as elther an evening or weekend daytime venue.
THE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Finance Review of the year The charily has net oul goin8 resources this year of £13,87812022 £3.698 surplus) as shown on the statement ol linancial activities on pa8e 9. Fundin8 comes from membership subscriptions1£19,686 in 20231. from the surplus generated by the GG trading depot and from a number of fund raisin8 activities that took place the year. Expenditure ha5 been incurred in maintaining and improvin8 the county acti¥ily facility and providin8 activities for members and adults In trainin& The main tangible asset is Hadlow Fields Activity Centre, which 15 a freehold property managed by the Management Commitiee. The property was professionally valued in 2(MJ6 at £21X),O(x). Traditionally, the property has been Induded in the Balance Sheet at net book value which ai 31 December 2023 wa5 £391.21212022 £409,598). Short temi surplus funds are Invested wlth recoBnised institutions in low risk accounts. The Trustees re£ularFy review risk and follow national guidelines and since the year end a detailed audit to check all unit attounts are up to date has been carried out. Iwhich is ongoing), with the deadline fof all unit accounts to have been prepared and independenily checked by 31 December 2024. As a fesuli to this audii. addiilonal trainln8 and support have been made available to all Division Commissioners to ensure that units are folkMTing Girl8uidin8 procedures. and asststance has been offered to any leaders Struggling with this particular part of nJnning a unrt. Further proposals include a county trainift8 on -finance and obli8ations" and drop in session5 to addre55 any concerns that leader5 may have. In the meantime, the TStee5 agreed rt was appropriate to set aslde an amount from its unrestricted reseThes to cover any shortlalls. This amount in Included in current liabililie5. Reserves Pollcy At 31 Decembef 2023 the charity held reserves totallin8 £592.563. Of ihis. £22.523 were restricted balances held a5 per the detailed information on page 18. A further £36.133 are balances designated for specific purposes and £391,212 relates to the net book value of the land and buildin85 and assets. The remaining £142.695 are unrestricted balances lor use at the discretion of the charity. Tan8lble flxed assets On the balance sheet, the net value of land and bulldln8s h•5 been shown separately from 8eneral unrestricted funds.
THE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Deslznated Funds Full details of the remainln8 desi8nated funLls can be seen on page 18. Free Resefves Free reserves represent the capltal of the Ass<Kiation available to support short and medium term objectives and 10 5afe8uard against unexpected decreases In income. The charity Commissions Guidelines define free reserves as"income whith becomes available to the charwty and is expended at the Trusiees d15cretion in furtherance of any of the Charities. objert's, but is not spent, committed or desi8nated.- The Trustees havo Èxamined Ihe needs and challenges faced by the Gujde association- Wirral County In both ihe short and medium terrn abon8 wilh relevant financial forecasts and have formulated policy to meet those needs. Free reserves are calculated as unrestricted reserves less desi8naled reserve5 le55 tangible fixed assets. At 31 December 2023 free resenies were equivalent to more than 12 months operating costs which is line with the County Executive5 target for free reserves. FundralslnG activilies Funds are not raised from the public aside from through charitable tradin8. No extefnal fund raisers are used_
THE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Plans for the future To conlinue to promote the County actlvliy cenire to both members and exlernal bodles engaged in outdooi education and Ènjoyment for young people. To maintain and actively grow membership throughout the county to restore membership numbers to pre COVID levels in collaboration with NW re8ion and a150 CHathrou8h national Initiative To meel CHQ deadllnes for the delivery of mandatory Iralnln8 and renewals for our adult volunteers. Statement of the responslbllftles of the Trustees for the Accounts The Trtsstees are responsible for preparing the Trustees Report and the account5 in accordance with applicable law and United Kingdom Accounting Standards l United Kingdom generally accepted Accountin8 Principles) The law applicable to charrtie5 in En8land and Wales requires the trustees to prepare account5 for each IInancl year which 8ive a true and fair view of ihe state of affairs of the charlty and the Incomlng resources and application of resources to the Char for that perlod. In prepaf in8 these accounts. the truslees are required lo '. Select suitable accounlin8 policies and then apply them consistently Observe methods and principles in the Charities SORP 2019IFR5102) Make judgemenis and estirnates that are reasonable and prudent State whether applicable accountin8 andardS have been followed. Subject to any material departures disclosed and explained in the accounts: and prepare accounts on the goln8 ncern basis unless it Is Inappfopfiate to presume the charity will continue in operation. The trustoes are responsible for keeping proper accounting records that disclose. with reasonable accuracy at any time. the financial position of the charity and enable them to ensure that the ccounts comply wrth the Charities Act 2011. the Charity l Account5 and Reports) Re8ulation$ 2CK)8 and the prov15ions of the tnJ5t deed. They a also fespon5ible for safe8uardin8 the assets of the diarity and hence for takin8 reasonable steps for the preventlon and detection of fraud and othef Irregularities. Thi5 report as approved for and on behalf of the Trustees on Iolh Ortober 2024 and 518ned on their behalf, J Chapman-Brown County Commissioner 10th October 2024
THE GUIDE ASSOCIATION- WIRRAL COUNTY INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 I report on the accounts of the charity for the year ended 31 December 2023 whkh are set out on pa8e$ 8-18. Respective responslbllltles of trustees ¥nd examiner The charity's trustees are responsbble for the preparation of the accounts. The charFty's trustees consider that an audit Is not required forthis year under seaioft 144121 of ihe Charities Art 2011 Ithe 2011Actl and ihat an Independent examination is needed. It is my responsibility to Examine the account5 under section 145 of the 2011 Act Follow procedures laid down In the general dirertions 8iven by the Charity Commission under section 14515) of the 2011 Act: and slate whether particular matter5 have come to my attention Basis of Independent ExamIn$ Report My examinaiion was carrled out in accordance with the general Direttions w.ven by the Charity Commission. An examination indudes a revlew of the accountin8 records kept by the Charity and a compan50n of the accounts presented wlth those records. It also include5 consideration of anv unusual Items or disclosures in the accounts. and seekin8 explanation5 frorn you as trustees concernin8 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 lair view- and the report is limited to those matters set out in the statement below. Independent Examlners Statement In connection with my examinatlon, no maiter has come to my attentlon: I, Which Eive5 me reasonable cause to believe that. In any material respert, the requirements: To keep accountin8 records in accordance with sectknn 13 of the 2011 Act; and lo prepare accounts which accord with the accountin8 records and comply with the accountin8 requirement of the 2011 Act; Have noi been met.. or 2. to which . in my opinion. attention should be drawn in order to enable a proper understanding of the accounis to be reached. Glyn Paul Jelley FCA Summll Accountanls Umited Lantern House 39 Duke Street CHESTER CHI IRP Date: 24 Ociober 2024
THE GUIDE ASSOCIATION . WIIIRAL COU @ALANCE SHEET AS AT 31 Of CM8ER 2023 2023 20 Tnlble Flxed Assets 39L212 41P3.598 Cuwrenl Assets Siock on hènd Cash at bank and in hand Prepaymenis and accrued incoft 16.480 2C.514 1,444 226.438 20.032 176.255 2.131 198.418 Currtftt U•b•lilles Creditor5 arld ac£rua15 25.087 1.575 Net ct assets 201.3SI 196.843 Net a55ets 592,563 (4J6,441 The lufft¢ts ot the charity. RestrKted lunds Unrestricted funds 22.523 570.040 592.563 23,327 583,114 (I)6.441 The notes on w8es 11 to 18 fom part of these accfyjnts Apprthd Ind a¥thori5ed for i$5ue ty the Tru#ees on 10 October 2024 J Chapman.Br¢Mn
THE GUIDE ASSOOATION - WIRRAL COUNTY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YÉAR ENDED 310ECEM8EA 2023 Unrestrlrtd Restrirted Total Funds Funds 2023 Totsl 2022 Income froffl: Oonaiions and le2a¢ies 5,995 8.788 Trèding activities 61.280 61.280 58.84S Investments 1,454 196 L650 319 Chafitable aaivities 68,764 68.764 32,239 Totsl Incomina resources 137.493 196 137.689 I,191 Ejtpenditure on . Expendilure on raisin8 fund5 48,187 48, 187 41,531 Expenditure L)n charitable Ktivities 102.380 103.380 54,962 Total resources exptndtd 150.567 151,567 96,493 Net income 13.074 13.878 3,698 Re(onciliation of funds 8alance 8rou8ht Forward l January 583.114 23.327 606.441 602.743 Balance carrled lorward at 31 Decefflber 570.040 22,523 592.563 606,441 All income and expenditure derives from continulnR actwltles.
THE GUIDE ASSOCIATION . WIRRAL COUNTY STATEMENT OF CASHFLOWS FOA THÉ YUR ENDED 31 DECEMOER 1013 2023 2021 Nèl cashilow from operatin8 activitles 8.545 Ca5hfflow froffl imiest¥¥ acrivities Payments to acqtsife tangible filted assets Investment Income (ash flow from In¥estln8 actl¥fthts 166.066} 279 165.787} 1.650 N¢ilO¢u¢•sellln¢reMe ITh cmh and c•sh equlents 32.259 157.242} Cash equwalents brou8ht fofwanl 176.255 233.497 C•sh Ind ush equ¥1¢1 208,514 176,255 Pte to the 5ts1ement ol u5hflows: L Roc(mcifialion ol Opeiatsn8 prollt to Net Cash Inllow from Oper•ilni A¢tl¥lil Net incomiThgllout8oin81 resources Investment thcome (ecebved Deprec4ilon Ilncieasel/Decrease In slock Decrtaselllncieasel In Debiors Inrrea5ellDe(rtase) in Crtdrtors 113.878) 11.6501 18,386 3552 3.698 12791 18,464 15.6491 {1.8451 15,8441 8.545 23.512 30.609
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2023 l. Accountlng Pollcles Bosls oloccounting The Guide A550ciation - Wirral 15 a charity re8iStered in En8land the address of the re8i5tered office Is given in the charity information on pa8e l of these financial statements. The nature of ihe charities operations and principal aciivitles are detailed within the Trustees Report on page 2. The charilv consiituies 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 AccountinE 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 {FR51021 tssued on 16 July 2014. {as updated through Update Bulletin I Published 02 February 2016}. the Charitie5 Act 2011, and UK Generally Accepted Practice Golno Concern The financial statemenis have been Pfepared on a going concern basis as the trustees believe that no material uncertainties exist. Thetrustees have considered the level of funds held and the expected level of income and expenditure 15 sufficient with the level of re5erve5 for the charity to be able to continue as a 80in8 concern. Fund Attounting General funds are unre5tricled funds which are available for use at the discretion of the trustee5 In furtherance of the 8eneral objectives of the charrty and which have not been desi8nated for other purposes. Where unrestricted funds have been ear marked for a particular project ihey have been designated a separate fund but the designation ha5 an administrative purpose onty and does not legally restrict the trustees discretion to apply the fund. The aim and use of each desi8nated fund Is set out In the notes to the accounts. Re5trirted fund5 are fund5 which are to be used in accordance with specific restrirtions Imposed by donor5 or which have been raised by the charty for a particular purposes. The cost of raising and administeTin8 such funds is char8ed against the specific fund. The alm and use of each restricted fund Is set out in the notes to Ihe accounts. ii.
THE GUIDE ASSOCIATION~ WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2023 IornIng Resources All incoming resource5 and similar resources are included in the statement of financial activities (SOFA) when the charity 15 legally entitled to the income. the amount can measured reliably and it Is probable ihat the income will be recelved. For donations to be reco8ni5ed, the charity will have been notified of the amounts and the settlernent dates in writin& Gifts donated for resale are included as income when sold. No amount5 are included in the financial statements for volunteer time in line with SORP (FRS1021 further details are 8iven in Ihe Trustee Annual Report. For le8acles, entitloment 15 the earller of ihe tharlty being notified of an impending distribution or the legacy bein8 received. At this point income is recognised. Income from tradin8 activities includes income earned from fvnd ralsln8 events and Irading activities to raise funds for the charity, Income is reco&nised In exchan8e for supplyln8 goods and servbces in order to raise fvnd5 and 15 reco8ni5ed when entitlement has occurred. Investment income is earned through holding assets for inve5trnent purposes. It Includes bank Interest. It is included when the amount can be measured reliably. Inlerest income is reco8ni5ed using the effective Interest method. Resources Expended All expenditure 15 accounled lor on an a¢cruals basis and has been classified under headin8S that a88re8ate all c05t5 related to Ihe category inclusive of value added tax. Where costs cannot be directly atlribul L,d 10 particular heading5, they have been allocated to attivities on a basis consi51ent wlih the use ol rosources. Support Cost Allocation Support costs afe those that assist the work of the charity but do not directly represent charitable acliviiies and it)clude governance. admini5tratNe payroll costs and archive costs. They are incurred directly in support of the expenditure on the objects of the charlty. Where support costs cannot be directly attribulable to particular headin8$ they have been allocated to cost of raisin8 funds and expenditure on charitable actlvitles consistent with use of resource5. 12.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2023 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 (FIFO) method. Items donated for resale are not included In ihe financial 5taiernents untll ihey are sold. Flxed Assets Tan8ible a55ets are stated at CO le55 accumulated depreciation. The main tangible fixed asset is Hadlow Fields Acti¥tty Centre. which is a freehold Property managed by the Mana8ement Committee. The property was professionally valued in 21K at £200,1)(x). Traditionally. the property has been included in the balance sheet at net book value. which followin8 the provision of an additlonal purpose built buildin8 in 2020 and refurbbshment of the tollei block In 2022 15 included ai £391,2 12. This Is the fi8ure that Ihe Trustees ¢onsldef should be used. The deprecialK)n rates currently in use are as follows: Laftd and Huildlngs 25110% Stralght Line Shop Fillin8S IO% Strai8ht Line Equipment and Machinery 25% Reducing balance Prepayment5 ond occrued income Prepaymen15 and accrued income a recognised at the amount prepaid net of any discounL Cash and cosh equivolents Cash is reprosoniod 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 investments that mature in no more than three Months from the date of acquisitlon and that are readity convertible to known amounts of cash with insignificant risk of chan£e in value. Credltors ond occruols Creditors and accruals are recoBnised where the tharlty has a present obli8ation resultin8 Irom a past event thal will probably resuli in the Iransfer of funds to a third party and the amount due to settle the obli8ation can be measured or estimated rellably.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2023 Judgements ond key resources ofestlmotlon uneertolnty There have been no si8nificant judgements (apart from those involving esiimaiesl made In the process of proparing these financial 5talements. There have been no keya55umptions concerning the future and other key sources of estimation uncertainty at the reportin8 date that have a significant risk of c3usin8 a material adjustment to the carrying amounts of assets and liabilities within ihe next financial year. 14
ThE GUIDE ASSOCIATION . WIRRAL COUNTY IIOTES TO THE ACCOUNTS FOR THE YEAR ENOED 31 DECEM8ER 2023 Unrestrlcted ResiTlrted Total Fynth Funds 2023 Tot•1 X122 Donatlons and Leagdes Government Brants Other Grants Donaiion5 3.142 2.853 5,995 3,142 2,853 5,99S 5.988 8.788 Trading artIbe5 Sa$ and other fund raisi events 61.2 61.280 S8.845 Investment income It)le¢est receNed 8fOSS 1.4Y 1.650 319 Charitable activitles Members subscriptions Jubilee/Coronation events Training & Developmeni mp5ite Fee5 Sundry Intome 19,686 19,686 30.909 1.054 17.111 16.176 1.054 17.111 1.412 14.635 16 32,239 68.7fA 68,764 Total Irbcomiry resources 137.493 196 137.689 l(Kl.191
ThE GUIDE ASSOCIATION - WIRRAL COUNTY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEM8ÉR 2023 Resources expended Unrestricted Re5trkted Funds Fund5 Total 2023 Total 2022 Expendlture on fundTaisln8 Fun(1 Raising - Cost of Sales - Sp135 Events 44,709 3.478 48.187 44.709 3,478 48.187 40,095 1.436 41.531 Charitable artivltles Oirert C05ts." Annual Subscription - County Per5onnf Campsite Costs Jubilee Event Grants to Members Trainin8 & Development Meetlngs and Reports 1,062 16.604 30.721 950 642 993 50,972 1,062 16.604 30.721 1.950 642 993 51,972 19.610 1,612 241 2.366 738 25,435 Support C05ts.' Exarnination Fee Committee Expenses Insurante Telephone Shared employment cost Postage. Printin8 & Stalionery Public Relations Depreciation Archive expenses Financial Provision114ote 8) Bank Char8es 350 350 736 3.417 749 3.350 222 210 18.464 676 3,$84 53 322 18.386 712 23.lJJ) 1.466 51.408 3.S84 53 322 18.386 712 23.1> 1.466 51.408 1,4103 29.527 Total expenditure on charitable Ktiviti 102.380 103.380 54,962 Total resources expended 150.567 151,567 96,493 The Trustees receive no remuneration Of benefits. 16
THE GUIDE ASSOCIATION - WIRRAL COUKtY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 TANGIBLE FIXED A55ET5 Camp Stte Shop Offlce Equipment Fittiny Equipment Total At l January 2023 Addition5 577.556 17.214 2.108 5.037 601,915 577,556 17.214 2,108 5.037 601.915 Depreclat At l January 2023 Char8e lor the Year 169.622 16.835 186,457 15.553 1,551 17,104 2.106 5.036 192.317 18.386 210.703 2,106 5.036 Net 8ook Value l Jènuory 2023 407.934 1,661 409.598 31 December 2023 391,099 iio 391.212 CREDITORS Z023 2022 Aecruèls and Oeferred Income Other Creditors 350 1,225 1,575 24,687 25,087 Included in Other Creditors 15 an amounl which has t>een Set aside by the Trustees to cover any funding shortlalls that may result from the County wide authi of unlt aecoufttS. Related party tran5artlons There were no related party tran5aCtion5 durin8 the current or prioT ar. 17
ThE GUIDE ASSOCIATION . WIRRAL COUNTY NOTES TO THE ACCOUtirs FOR THE YEAR ENDED 310ECEMOER 102J Funds January 2023 December 2023 Incon Exwdhure Transfers General Reserve Income Reserve ii.c S35.116 137.408 149.617 522.9)7 Des*nated Funds Flddlefs Green Furid Disabled Members Fund Gladys Potter Fund Hadlow Developrnent Fund GG Wirral E$5entsals 5.331 574 1.093 25.CQ) 950 4,431 579 1.123 25.(X)O 583.114 137,493 150,567 570.040 Restted Funds Bradbery Fund Miss F Cann Fund 3.936 19.391 23.327 158 38 196 19,429 22,523 Total Funds 606.441 137,689 151,567 592.563 Deslinated Fund5: Fiddlers Green Jund - to be used to a55iSt wrth expense5 Qf traini gainirhg qualifKations or participallon In outdoor artivities for members of the Wirral Coufflty Guide A$CIatIOn in the 14-25 year age group. 0i5obled MeMbeInd - to be used to asslst dlsabled mtrnbefs of the Wirral County Guide Association as deefned appropriate by the Trustees. Gloéys Porrerlund - to be used specificalty for trainini Orient pUrye5. Restricted Fund5: 8rodbery/und - to be used to assist members of Wlrral County Guide Assocsation lake up opportunitie5 at an internatsonal trevel. Miss F Connfvnd . the Intome to be used to enable member5 to travel abroad on Guiding activitses.