THE GUIDE ASSOCIATION- WIRRAL COUNTY Accounts FOR THE YEAR ENDED 31 DECEMBER 2024 REGISTERED CHARrrY NUMBER . 508316 Girlguiding Wirral cOty
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 10 NOTES TO THE ACCOUNTS 11-18
THE GUIDE ASSOCIATION - WIRRAL COUNTY CHARITY DETAILS Trustees J Chaprnan- Brown L Smallthwaite M Kirwan A Robinson E Jordon L Perrett J Smitton G Mount F Led50n Smay C Auty J Hales H P Baines K Fearns C Anyon Count Commissioner Chalr Hadlow Activity Centre Assist. County Commissioner Dlvision Comrnissioner Dlvision Commissioner Divlsion Commis540ner Division Commissioner Division Commissioner Oivision Commissioner Division Commissioner Oiv15ion Commissioner Dsvi5ion Commissioner County Treasurer Division Commissioner Division Commissioner Appointed 01/0112024 Appointed 01/0912023 pointed 0110112024 EndofA oint 3010312024 Appointed OI/IOj2023 End of Appoint 0110412024 Appointed 1211212017 inted 0110212021 Appolnted 20103/2024 End of Appoint 3111012024 Appointed 2211112022 Ap ointed 0310512017 Appointed 1211212017 Poinied 0110412024 Appointed 2110512024 Charlty Number: 508316 Examlner of the Accounts: G P Jelley FCA Summit Accountants Limited 43-45 Bridge Street Row East CHESTER CHI INW Rezi5tered Address: 31 Alderberry Road Hawafden Deeside Flintshire CH5 3JS
THE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees presenl thelr report for the year ended 311)ecember 2024. Strurture, Governance and Management The charity Boveming document is the Girl Guide Assoclatlon Royal Charter of 1922. tts affalrs are managed and regulated by the Tfustees. whose member5 are appolnled in Kcordance with the policy of the Gulde Association. Officers are normally appointed bythe Countycommlssloner for a term of three years with an Opiion lo extend for a further two years. All Division Commissioners and the County Cornmissioner are as5i8ned a mentor and follow the Commissioner Handbook. Formal and Informal training is available and provided to meet individual needs. The Trnstees have examined the major strategic. buslness and operational risk5. whlch the charity faces. These are detailed In a risk re8iSter and the Trustees review thi5 biannually. Policles. syslems and processes exist to mitigate risks as fac as possible. Objecllves and artlvltles To pursue the objectives of the Guide Association concerned wlth the devek)pment of girls and young women. These objertlves are pursued by the training of aduft leaders and the provisbon of actlvliles for 8irls and young women. The charily awards grants for the trainln8 of leaders and to 8irls and young women representin8 the Gtside Assoclation on international visits. Other applicatlons for financial assistance are reviewed and grants awarded on merlt. The charity is administered entirely by volunteer5 and the Tru51ees are 8rateful and thank everyone for their dedication to the charity. More infomiatlon about the work and activitles of the Counly can be found on the website www. irl uidin The Guide Association - Wirral Countyls part of Girl8uidin& which is the Unlted Kln8dom's lar8est voluntaryor8anisation for girls and youn8 women. A reporton the Girl8uidin8 public benefit actlvitie5 durln8 2024 can be found in its latest annual report (published on its website at Idin .or The Trustees have delegated partlcular responsibility for Hadlow Fields Activlty Cenife IHadlow Field51 to a Subcommittee. The property tltle for Hadlow Fields is held by The Girl Gulde 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 acls as the dirertors of the County Executive Commlttee In re8ard to the property. The day to day mana8ement 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 2024 Throu8hout 2024 our inspiratlonal and supportive volunteer leaders continue to help Ouf members to fulfil their potential and make a dlfference for themselves. Ihelr community and the wider world. 2024 Saw activiti in the fe8ion and country resumln8 Post COVID: which was mlrrored In Wlfral. In July 2024 the county or8anlsed a "Maize Maze- event for 250 of our youn8er (Rainbow) members and In September 2024 over 5LXI brownies attended "Carnival Capers" held at our attivity centre to celebrate 110 years of Brownies. Our responsibility to ensure ihat our adult volunteers receive the requlslte support and training to help them Provide a varied and balanced pro8ram for all Girlguiding sections has continued through electronlc means and also with the reinstatement of face to face trainin& both of whid) have proved popular and it Is now accepted that training by Internet is a posrtive pennanent additlon to our training programme. The trainln8 artlvlties that have continued are . First Response- Flrst Aid Renewal Courses Mentoring for Leaders and Commissioners in training Continued trainlng on usln8 GO Guiding Databases Safe space Training for all sec140ns and volunteers. A dedicated Commissioner Hub offerin8 half temily trainlng to all commissioners Our Annual meetin& where we recognise the conirlbutions our leader5 make to the County took place in April 2024. It was Bood to welcome a large contln8ent of leader5 to thank them, and present Long Service Awards for S,10,20,30 40 and 50 year5 of servke to Guidin& and to provide certificates for those newer volunteers who re1Ved certificates fof l and 3 years commltment. In line with our members requests, we will not be hostin8 one annual meetin8 in 2025 but instead. In accordance wilh our members wishes, we will be holdin8 several "thanks and reco8nstion- events around the county, which should mean that everyone receNln8 an award can be presented in person and will also allow members families to be present in a less formal settin& We continue to publicise the efforts of our members and leaders wherever and whenever possible, to Show the Guide Associations relevance to toda(s society.. featuring 3 tlmes In our local Wirral Globe, newspaper. 17 members received a Girl8uidin8 Hero certifiGlte. nominated by thelr peers and leaders for showing 'over and above. Girl8uidin8 attributes induding charity fundraising. Our outdoof actfvity centre at Hadlow Fields is of enormous value as an outdoor centre convenient for all of our members. It has proved a good, local venue to most of our Dlvisions who use it as either an evening or weekend daytime venue.
THE GUIDE ASSOCIATION- WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Finance Review of the year The tharlty has net out going resources this year of £5.658 {2023 £13.878 deficit) as shown on the statement of financlal activities on page 9. Funding comes from membership subscriptlorts (£19.920 in 2024). from the surplus 8enerated by the GG tradin8 depot and from a number of fvndraising activities that took place in the year. Expenditure has been inCued in maintainlng and improving the county actlvlty facility and providing activities lor members and adults in trainln& The main tangible asset is Hadlow Fields Activity Centfe. which 15 a freehold property managed by the Mana8ement Committee. The property was professionally valued in 20C6 at £2CKI,(X)o. Traditionally. the property ha5 been included In the Balance Sheet at net book value whlch at 31 December 2024 was £374.264 (2023 £391.099). Short term surplus funds are invested with reco8nised institutions in low risk accounts. The Tru5tee5 regularly revlew risk and follow national guidelines and In 2024 a detailed audit to check all unit accounts were up to date was carried out. wlth the deadline for all unit accounts to have been prepared and independently checked by 31 December 2024. As a result to this audit. addilional training and support has been made available to all Division Cornmissioners to ensure that units are followln8 Girlguiding policies and procedures, and assistance has been offered to any leaders Strugglin8 With this particular part of running a unit. Further proposals for 2025 include a county wide trainin8 on "finance and obligations- and drop in sessions to address any concerns that leaders mav have. No further provision is required to the funds set aside last year. Reserves Pollcy At 31 December 2024 the charity held reserves totallln8 £586,905. Of this. £20,139 were restricted balance5 held as per the detailed information on pa8e 18. A further £36,284 are balances designated for speclflc purposes and £374.264 relates to the net book value of the land and buildings and assets. The remalnln8 £156.210 are unrestricted balances for use at the discretion of the charity. Tan8lble flxed assets On the balance sheet. the net value of land and buildln8s has been shown separately from general unrestrlcted funds.
THE GUIDE ASSOCIATION - WIRRAL COUNTY ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Designated Funds Full details of the remaining designated funds can be seen on pa8e 18. Free Reserves Free reserves represent the capital of the Assoclatlon avallable to support short and medium term objectives and to safe8uard a8alnst unexpected decreases in income. The charity Commissions Guldellnes define free reserves as "income whith becomes available to the chafity and Is expended at the Trustees discretion in furtherance of any of the Charitie5' object's, but 15 not Spent. Committed or designated." The Trustees have examined the need5 and thallen8es faced by the Guide association-wirral County in both the Short and medium term alon8 wlth relevant financial forecasts and have formulated a policy to meet those needs. Free reserves are cakulated as unrestricted reserves less de5i8nated reserves less tan8ible fixed assets. At 31 December 2024 free reserves were equivalent to more than 12 months operatin8 Costs which Is Ilne with the County Executives target for free reserves. FUndraInI actlvrtles Funds are not ralsed from the public aside from through charitable tradin8. No eerftal fund raisers afe used.
THE GUIDE ASSOCIATION-WIRRAL COUK ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Plans for the future To continue to promote the county actiVFty centre to both members and external bodies en8a8ed in outdoor education and enjoyment for youn8 people. To maintain and actively grow membership throughout the county to restore membership number5 to pre COVID leve15 in collaboration with NW rewon and also CHQ through national Initlatives. To meet CHQ deadlines for the delbvery of mandatory tralnlng and renewals for our adult volunteer5. Statement of the resPSIbIlItIeS 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 { United Kingdom generally accepted Accountin8 Principles) The law applicable to charitles In En8land and Wale5 requires the trustees to prepare accounts for each finanaal year which give a true and fair view of the state of affalrs of the charity and the Incomln8 resources and appllcatlon of resources to the charlty for that period. In preparin8 these accounts, the trustee5 are requlred to . Select sultable accountlng polkles and then apply them conslstentlv Observe methods and principle5 in the Charities SORP 2019(FR51021 Make judgernents and estirnates that are reasonable and prudent State whether applicable accounting standards have been followed. subject to any material departure5 di5c105ed and explained in the account5: and prepa accounts on the goln8 concern basis unless kt is inapproprlate to presume the tharlty will continue in operation. The trustee5 are responslble for keepin8 proper accounting records that disdose. with reasonable acctsraty at any tlme. the flnanclal position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity ( Account5 and Reports) Re8ulations 2tK18 and the provisions of the trust deed. They are a150 responsible for safe8uardin8 the assets of the charity and hence for takin8 reasonable steps for the preventlon and detertion of fraud and other irre8ularities. This report as approved for and on behalf of the Trustee5 on 18th September and sl behalf. ned on thelr J Chapman-Brown County Commissioner 18th September 2025
THE GUIDE ASSOCIATION - WIRRAL COUNTY INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 8-18. Respertive responsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the 3ccount5. The charit(s trustees consider that an audit Is not required for thi5 year under sedion 145 of the Charities Act 20111¢he Act) and that an independent examination is needed. It Is My responsibtlrty to . Examine the accounts under 5ectbon 145 of the 2011 Art Follow procedures laid down In the general directions gNen by the Charrty Commission under section 145(5) of the 2011 Act: and State whether particular matter5 have come to my attention 8a515 of Independent Examlners Report My examination was carried oul in accordance with the 8eneral Oirectlons given by the Charlty Commission. An examination indudes 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 a5 trustee5 concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no oplnion is 8iven a5 to whether the accounts Pfesent . true and falr view" and the report 15 limrted to those mallers set out in the statement below. Independent Examlners statement In conneciion with my examination. no matter has come to my attentlon: l. Whlch gives me reasonable cause to believe that, in any maieflal respect, the requifements: * To keep accounting records in accordance with sectlon 13 of the 2011 Act; and To prepare accounts which accord with the accountin8 records and compty wlth the accountln8 fequirement of the 2011 Act: Have not been met: or 2. to which . In my opinion, attention should be drawn in order to enable a Pfoper understandin8 of the accounts to be reathed. Gtyn Paul Jelley FCA Summlt Accountants Umlted 4>45 Bridge Street Row East CHESTER CHI INW Date: 2f112Q >5
THE GUIDE ASSOCIATION - wIL COUPITY BALANCE SHEET A5 AT 31 DECMBER 2024 2024 2023 Nc¢e Tarylblo Flxod Assets 374,274 391,212 Currenl Assets Stock on hand Cash at bank and in hand Prepayrrsents and Kcryed Income 15.061 1%.402 16,480 208,514 213,769 226,433 Cufr•fit UablNtOes Creditor5 and oTUal5 1,138 25.CA7 Net Curent a55ets 212.631 201,351 N•t assets s86.5 592.563 The lund5 of the tharfty: Restrirted lunds Unrestritted funds 20.139 566.766 586,905 22.523 570,040 592,563 The notes on p•ge$ 11 to 18 forni part of these account5 Approved and auihorlsed for issue by the Trustees on 18th September 2025 County Comrnissiorber
THE GUIDE AssoaATION . WIRRAL COUNTY sTATEMEr OF FINANaAL AcfiviTIES FOR THE YEAR ENDED 31 DECEMBER IOZ4 Unrtstricttd RestrKted Total Funds Funds 2024 Trtal 2023 Oonations and legacies 10,622 10,622 5,995 Tradi aamlies 51.576 51,576 61.280 In¥estrnents 1,792 sii 2.303 1,6SO Charitable artivities 59.492 59.492 68.764 Total Incomh¥ reslxtrces 123.482 sii 123.993 137,689 ExpendTrtur• ¢>n . Expenditurt on rals1 funds 44.694 44,694 48.187 Expenditure on charitable activities 82.(A2 2.895 84.957 103.3 Totsl re%rte$ expended 126.756 2,895 129,651 151.567 13,274) 2.3841 S,6S81 113,8781 Il•¢on¢iUalbon of fvf)dJ Balance Broh1 Forward l January $70.040 22.523 592,%3 606,442 Oal•n¢e urried IornRard at 31 December 566.766 20,139 586,905 All income and expendlture derlves from contlnuln£ activbtle
ThE GUIDE AS%KIAIION . WIRIIAL COUNTY STATEMENT OF CASHFLOWS Foft THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Net cwhflow from oper•tlni acll¥ftl¢ 114,063) C•shIW from Investlni •ctSvltl•s Payments to acquire tsn8lble lixed assets Investment Income N•t rnsh Ilow from knv•s a¢tMiles 1.650 1.650 2,301 NetlO•cf••Je)/kncruM k) ush and ush equb¥•lents (11.762) 32.259 Cash equivalents brought forward .514 176.255 h •nd ush •quh•knnts C/fwd. 196.752 208,514 Note to the statem•fit ol c•shllows: l. Re¢•114•ion of Operatin£ profit to Nrt Cash lftflow from Oper•tkn8 Artlvltlej Net incom1nl0t80lDgj resource5 Investment iTrc¢me recelved Depre¢110 Ilncreasel/Decrease in stock DecreaselllncrÈase) in Debtors In(rea5e/lDecTease) in Cweditor4 (S.6581 (2.3011 16.940 1.767 18621 123,949 114.0631 113.878 11.650} 18.386 3,552 6,410
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2024 l. Accountin8 Polides 8asl$ Qlocrountlnq The Guide Association-wirral is a thafity registered in England the address of the registered offlce Is glven in the charity information on pa8e l of these financial statements. The nature of the charltles operations and principal actlvitle5 are detailed wlthin the Trustees Report on pa8e 2. The charity constitutes a public benefit entity as defined by FRS 102. The finandal 5tatement5 have been prepared on a going concern basis under the hisiorical cosi convention and in accordance with Accountin8 and Reporting for Charities: statement of Recommended Prartice appllcable to charitie5 pparIn8 their accounts In accordance with the Financial reporting standard appllcable In the UK and Republlc of Ireland {FR5102) issued on 16Juty 2014. las updated through Update 8ulletSn I Publlshed 02 February 2016), the Charities Act 2011, and UK Generally Accepted Practice Golnq Concern The financial statements have been prepared on a 80in8 concern basss as the trusiees believe that no material uncertainties exist. Thetrustees have considered the level of funds held and the expected level of income and expenditure is sufficient with the level of reserves for the charlty to be able to continue as a 8oln8 concern. Fund Accountlng General funds are unrestriaed funds whith are avallable for use ai the dlscretlon of the trustees In furtherance of the general objectives of the charity and which have not been designated for other purp05e5. Where unrestricted funds have been ear marked for a particular project they have been desl8nated a separate fund but the designation has an administrative purpose only and does not legally restrict the trustees discretion to apply the fund. The alm and use of each desiybated fvnd 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 a particular purposes. The cost of raising and administerin8 such fvnd5 15 charBed against the 5pecffic fund. The aim and use of each restricted fund Is set out In the notes to the accounts. 11.
THE GUIDE ASSOCIATION~ WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2024 Incomlng Resources All incoming resources and simllar resources are included In the statement of finandal actlvities (SOFA) when the charlty is legally entitled to the income. the amount can measured reliably and it is probable that the Income will be received. For donations to be reco8nlsed, the charity wlll have been notffied of the amounts and the settlement dates In writing. Glfts donated for resale are Induded as income when sold. No amounts are included In the linancial statements for volunteer ttme in line with SORP IFRS102) further details are 8iven in the Trustee Annual Report. For le8ades. entitlement is the earller of the charity bein8 notlfled of an impendin8 distribution or the legacy bein8 received. Al this point income is reco8nlsed. Income from tradln8 artivities includes income earned froffl fund rnisin8 events and tradin8 activlties to raise funds for the tharity, Income is recognised in exchange for supplyin8 8oods and servl¢es In order to ralse funds and is reco8nised 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 usin8 the effective interest method. Resources Expended All expenditure Is accounted for on an accruals basis and has been classified under headln85 that aggregate all costs related to the cate80ry Inclusive of value added tax. Where costs cannot be directly attrlbuted to particular headin8S. they have been allocated to attivities on a ba51$ consistent with the use of resources. Support Cost Allocotlon Support costs are those that asslst the work of the charity but do not directly represent charitable actlvilles and inctude governance. administrative payroll costs and archive costs. They are incurred dlrectly in support of the expenditure on the objects of the tharity. Where support costs cannot be dlrectly attributable to particular headin8S they have been allocated to cost of raising funds and expenditure on tharitable activities consistent with use of resources.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2024 Siock conslsts of purchased 8oods 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 the financial statements until they are sold. Flxed Assets Tan8ible assets are stated at cost less accumulated depreciation, The main tan8ible fixed asset is Hadlow Flelds Actlvity Certtre, whith Is a freehold property managed by the Mana8ernenl Committee. The Pfoperty was professionally valued in 2(M)6 at £21X).(xx). Tradltlonally. the property has been included in the balance sheet at rbet book value. which followin8 the provision of an additional purpose built building in 2020 and refurblshment of the toilet block In 2022 is included at £374,264. This is the figure that the Tru5tee5 consider should be used, The depreciatlon rates currenlly In use are as follows: Land and Buildin8S 25110% straight Llne Shop Fittings IO% Straiknt Line Equipment and Machinery 2S% Reducin8 balance Prepoyments and ottrued Income Prepayments and accrued Income are recognised at the amount prepaid net of any dlscount. Co5h and cash equlvolents Cash is represented by cash in hand and deposits wlth ftnancial 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 acqulsition and that are readily convertible to known amount5 of cash wlth Insi8nlflcant risk of change in value. Creditors ond oc(nlS Credltors and accruals are recognised where the charity has a present obli8ation resultSng from a past event that will probably result in the transfer of funds lo a thlrd party and the amount due to settle the obligation can be measured or estimated reliably.
THE GUIDE ASSOCIATION- WIRRAL COUNTY NOTES FOR THE YEAR ENDED 31 DECEMBER 2024 Judqements ond key resources oAestimats'on uncertainty There have been no si8nlficant judgements (apart from those Involvln8 estimatesl made In the process of preparing these financial statements. There have been no key assumptions concernln8 the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causin8 a materlal adjustment to the carryln8 amounts of assets and liabilities withln the next linancial year. 14
THE GUIDE AssoaATION . WIRIIAL COUNTY 140TES TO ThE ACCOUNTS FOR THE YEAR ENDED 31 DECEM8Eft 2024 L Incomlw I•Ur<•5 Unrnstrictod Restrlrted Funds Total 2024 Total 2023 DrThtlons •nd Le•8th5 Governrnent 8r•nts Other Grants Oon•tw)ns 2.325 8.297 10,622 2.325 8.297 10,622 3.142 2.853 Trad1 actl¥ttl•s Sales arKI other fund raising events 51,576 51.576 61.2 lft¥•stm•nl Incorn• Interest received 8ros5 2301 2.301 1.650 th•rItsb actMtI•s Members subsuiption5 lebration Events Tninbn8 & Development Campsrte Fees Sundry Income 19.920 19.886 1.065 18.576 45 59.492 19.920 19,886 1.06S 18.576 45 59,492 19.686 30,9)9 i.OS4 17,111 68,764 Total Incomln¢ I•)re 123.991 123.991 137.689
THE GUIDE AssoaATION - WIRRAL COUNTY NOTES TO THE AccouKf5 FOR THE YEAR ENDED 31 DECEM8ER 2024 Resources expended Unrestricted Re5trfcted Funds Fund5 Total 2024 Total 2023 Expenditure on lundraisini Fund Raising . Cost of Sales - Special Event5 42.429 2.265 44.694 42,429 2.265 44.694 44,709 3.478 48.187 Charitable artivibe5 Direct costs.. Ar)nual Subscription - County Personnel Campslte Costs Celebration Events Grants to Members Training & Development Meetings and Reports 782 32,292 18. 103 782 32,292 18,103 2.895 723 1,293 56,088 1.062 16.604 30.721 1.950 642 993 51.972 2,895 723 1,293 53,193 2,895 Support costs.. Examination Fee Cornmittee Expenses Insurance Telephone Shared employment cost Posta8e, Printin8 & Stationery Publlc Relations Depreciation Archive expenses Financial Provision (Note 8) Bank Char8es 31x1 377 2.576 1.176 3(X) 377 2.576 1.176 350 2.688 3,584 53 322 18.386 712 23,CMJ) 1.466 51.408 313 1,331 16,940 647 1161) 1.570 28,869 313 1,331 16.940 647 11611 1,570 28,869 Total expenditure on charltable actmties 82.062 2,895 84,957 103,380 Total resources expended 126,756 2,89S 129,651 151.567 The Trustees receive no remuneration or benefits. 16
THE GUIDE ASSOCIATION - WIRRAL COUPITY NOTE5 TO THE ACCOUNT5 FOR THE YEAR ENDED 31 DECEM8ER 2024 TANG18LE FIXED ASSET5 Camp Equlpment Flttlry Equlwnent Total Cost At l January 2024 Additlons S77556 17.214 2.108 5,037 601,915 577.556 17.214 2.108 5.037 601,915 Depreciatlon At l January 2024 Char8e for the Year 186.457 16.835 203.292 17,104 105 17,209 2,1( S.036 210.703 16,940 227.643 2.106 5,036 Net Book Value l January 2024 391.lJ99 110 391,212 31 Oecernber 2024 374.264 374.272 CREDITOBS 2024 2023 Accruals and Deferred Income Other Creditors 738 1,138 24.687 25.087 Included In Other Creditors at 3V12n023 was an amount set aside by the Tru51ees to cover funding shortfa115 discovered on the County wide audit of unit accounts. Related party tran5artlons There We no related party transactions durine ihe current or prior year. 17
THE GUIDE ASSOCIATION . WIRRAL COUNTY NOTES TO THE ACCOUNT5 FOR THE YEAR ENDED 31 DECEMBER 2024 Fun January 2024 Dttember 2024 Il>me Expendlture Trnnsfefs General ReseThe Income Reserve li.> 522.907 ii.crfJo 519,482 123.331 126.756 Des*nated Funds Fiddler5 Green Fund Disabled Members Fund Gladys Potter Fund Hadlow Oevelopment Fund GG Wifral Essentials 4.431 579 1.123 25.CKKI 4.531 592 1.161 25,lJ)O 13 38 570,040 123,482 126,756 566,766 Restrfcted Funds Bradbery Fund Mi55 F Cann Fund 70 441 511 2.895 269 19.870 20.139 19,429 22,523 2.895 Total Funds 592,563 123.993 129.651 S86,5 Deslgnated Funds: Fjddlers Green lund . to be used to assist with expen of traininL gainiftE quallfltatlons or participation In ouidoor acllvitles for members of the Wirral County Guide Associats'on in the 14-25 year age 8roup. sobled member5fund - to be used to asslst disabled rnernbefs ol the Wirral County Guide Association as deemed appropriate by the Trustees. Glodys Potterfvnd . to be used specitKal for trainins oriented purposes. Re5trl(ted Funds: Brndberyfund - to be used to assist members of Wirral County Guide Association lake up opportunities at an International level. Miss F Cann fund . the income to be used to erbable members to travel abfoad on Guidin8 actNities.