THE GUIDE ASSOCIATION- WIRRAL COUNTY
Accounts
FOR THE YEAR ENDED 31 DECEMBER 2024
REGISTERED CHARrrY NUMBER . 508316
Girlguiding
Wirral cO￿ty

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 re￿1Ved 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 inCu￿ed 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.
FUndraI￿nI actlvrtles
Funds are not ralsed from the public aside from through charitable tradin8. No e￿erftal 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 resP￿SIbIlItIeS 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 - wI￿L 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 o￿TUal5
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 Bro￿h1 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•shI￿W 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 incom1n￿l0￿t80lDgj 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
p￿parIn8 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(n￿lS
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
I￿l>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.