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 ActI￿ty.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 t￿St5 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 T￿Stee5 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 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$5entsals 5.331 574 1.093 25.CQ) 950 4,431 579 1.123 25.(X)O 583.114 137,493 150,567 570.040 Rest￿ted Funds Bradbery Fund Miss F Cann Fund 3.936 19.391 23.327 158 38 196 19,429 22,523 Total Funds 606.441 137,689 151,567 592.563 Deslinated Fund5: Fiddlers Green Jund - to be used to a55iSt wrth expense5 Qf traini￿ gainirhg qualifKations or participallon In outdoor artivities for members of the Wirral Coufflty Guide A$￿CIatIOn in the 14-25 year age group. 0i5obled MeMbe￿I￿nd - 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￿ pUry￿e5. 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.