Division Commissioners Report 2021 The year began with a change in Commissioner and the Division would like to thank the outgoing Commissioner, Robyn, for all her work in the role and the time she has given to the Division. The year began with restrictions in place and many units continued to meet virtually and engage with their young members in a variety of ways from zoom meetings to newsletters to postal packs. As Easter approached, restrictions began to ease and we were able to finally meet as a unit outdoors. Many units took advantage of this and held meetings in Bradley Wood, Greenhead Park, outdoors in their meeting place and other local outdoor spaces. The girls enjoyed walks, outdoor cooking, crafts and other activities planned and created by our committed and ingenious leaders. When September arrived, restrictions were eased again and units were once again allowed to meet indoors albeit with careful planning and strategies put in place to minimise risk to all our members. This Commissioner would like to thank all leaders involved for their time and commitment in completing risk assessments, purchasing extra equipment and taking their time to ensure that meetings were as complaint as they could be with the measures that were put in place at the time. In late September a leaders lunch was held with all in the Division being invited and we were able to thank our leaders for all they had done and continue to do and award some long overdue long service awards including one very special award for 60 years in Guiding. As meetings returned to some sort of normality then so did the activities that units undertook. Girls were able for the first time in some cases, to enjoy adventurous activities such as climbing. Units took part in Remembrance Day parades and towards the end of the year Christmas parties were once again enjoyed by a great number of girls. And so the year ended on a positive note with many of us looking forward to the adventures that 2022 would bring as we return to more of a normal scenario within Guiding. As every year, a huge thank you goes to all of the volunteers in our Division. All the wonderful opportunities that are given to our young members could not happen without each and every one of you. You are all fantastic. Thank you THE GUIDE ASSOCIATION HUDDERSFIELD & DISTRICT RAMSDEN DIVISION REPORT AND ACCOUNTS YEAR ENDED 31 DECEMBER 2021 Charity Number 509666 Inde endent Examinerfs Re ortto The Guide Association - Huddersfield & District Ramsden Division I report on the accounts of the Association's Huddersfield & District Ramsden Division for the year ended 31 December 2021 which are set out on pages 2 to 4. Respective responsibilities of trustees and examiner The Division's trustees are responsible for the preparation of the accounts and they consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required. It is my responsibility to: examine the accounts (under section 43(3)(a) of the 1993 Act); follow the procedures laid down in the General Directs'ons given by the Charity Commission- ers (under section 43(7)(b) of the 1993 Act). and state whether particular matters have come to our attention. Basis of independent examinerfs report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Divi- sion and a comparison of the accounts presented with those records. It also includes consid- eration of any unusual items or disclosures in the accounts, and seeking explanations from you concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's report In connection with my examination, no matter has come to my attention: 1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the 1993 Act; and to prepare accounts which accord with the accounting records and to comply with the ac- counting requirements of the 1993 Act have not been met; or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Louise Savage FCCA Parsons Limited 347c Wakefield Road Denby Dale Huddersfield HD8 8RT 28th February 2022 THE GUIDE ASSOCIATION - HUDDERSFIELD & DISTRICT RAMSDEN DIVISION Re istered Chari No. 509666 BALANCE SHEET- 31 DECEMBER 2021 2021 2020 Investments National Savings Income Bonds Current Assets Santander Bank Lloyds Bank 5,725 5,725 88,640 545 2,536 89,185 2,536 Creditors - amounts falling due within one year Other creditors and accrued charges 276 276 (276) (276) Net Current Assets 88,909 2,260 Total Assets less Current Liabilities 94,634 7,985 Capital and Reserves - unrestricted funds General Fund At 1 January 2021 Net incoming resources during the year 7,985 86,649 6,439 1,546 At 31 December 2021 94,634 7,985 We approve these accounts and confinn that we have made available all relevant records and information for their preparation. H Mitchell - Treasurer THE GUIDE ASSOCIATION - HUDDERSFIELD & DISTRICT RAMSDEN DIVISION Re istered Chari No. 509666 STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2021 Unrestricted Funds Income and expenditure 2021 2020 Incoming resources: Guide events Membership subscriptions Investment income - interest Donations and grants received Unit closure Cottage Sale 90 28 1,788 64 1,100 118 800 88,138 Total Incoming resources 89,057 3,070 Resources expended: Direct charftable expenditure Guide event costs Gifts, donations and awards Subscriptions Cost of badge and shop stocks 377 1,074 140 312 990 1,903 990 Management and administration expenses Management administration expenses Accountancy fees Insurances Training Annual General and other meeting costs 276 229 276 227 31 505 534 Total resources expended 2,408 1,524 Net incoming resources for the year 86,649 1,546 THE GUIDE ASSOCIATION - HUDDERSFIELD & DISTRICT RAMSDEN DIVISION Re istered Chari No. 509666 ACCOUNTING POLICIES YEAR ENDED 31 DECEMBER 2021 1. Basis of re aration The accounts are prepared on the accruals basis with income and expenditure being relat- ed to the periods it is receivable or incurred. 2. This division has no employees, does not pay expenses to trustees and has no transactions with related parties. 3. There are no restricted income funds, no material commitments not provided for in the ac- counts, and no loans outstanding at the year end. 4. All the division's operations are continuing operations and none were discontinued or ac- quired during the year. 5. There are no intangible assets, nor assets that are inalienable or historic. THE GUIDE ASSOCIATION HUDDERSFIELD & DISTRICT RAMSDEN DIVISION REPORT AND ACCOUNTS YEAR ENDED 31 DECEMBER 2021 Charity Number 509666 Inde endent Examinerfs Re ortto The Guide Association - Huddersfield & District Ramsden Division I report on the accounts of the Association's Huddersfield & District Ramsden Division for the year ended 31 December 2021 which are set out on pages 2 to 4. Respective responsibilities of trustees and examiner The Division's trustees are responsible for the preparation of the accounts and they consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required. It is my responsibility to: examine the accounts (under section 43(3)(a) of the 1993 Act); follow the procedures laid down in the General Directs'ons given by the Charity Commission- ers (under section 43(7)(b) of the 1993 Act). and state whether particular matters have come to our attention. Basis of independent examinerfs report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Divi- sion and a comparison of the accounts presented with those records. It also includes consid- eration of any unusual items or disclosures in the accounts, and seeking explanations from you concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's report In connection with my examination, no matter has come to my attention: 1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the 1993 Act; and to prepare accounts which accord with the accounting records and to comply with the ac- counting requirements of the 1993 Act have not been met; or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Louise Savage FCCA Parsons Limited 347c Wakefield Road Denby Dale Huddersfield HD8 8RT 28th February 2022 THE GUIDE ASSOCIATION - HUDDERSFIELD & DISTRICT RAMSDEN DIVISION Re istered Chari No. 509666 BALANCE SHEET- 31 DECEMBER 2021 2021 2020 Investments National Savings Income Bonds Current Assets Santander Bank Lloyds Bank 5,725 5,725 88,640 545 2,536 89,185 2,536 Creditors - amounts falling due within one year Other creditors and accrued charges 276 276 (276) (276) Net Current Assets 88,909 2,260 Total Assets less Current Liabilities 94,634 7,985 Capital and Reserves - unrestricted funds General Fund At 1 January 2021 Net incoming resources during the year 7,985 86,649 6,439 1,546 At 31 December 2021 94,634 7,985 We approve these accounts and confinn that we have made available all relevant records and information for their preparation. H Mitchell - Treasurer THE GUIDE ASSOCIATION - HUDDERSFIELD & DISTRICT RAMSDEN DIVISION Re istered Chari No. 509666 STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2021 Unrestricted Funds Income and expenditure 2021 2020 Incoming resources: Guide events Membership subscriptions Investment income - interest Donations and grants received Unit closure Cottage Sale 90 28 1,788 64 1,100 118 800 88,138 Total Incoming resources 89,057 3,070 Resources expended: Direct charftable expenditure Guide event costs Gifts, donations and awards Subscriptions Cost of badge and shop stocks 377 1,074 140 312 990 1,903 990 Management and administration expenses Management administration expenses Accountancy fees Insurances Training Annual General and other meeting costs 276 229 276 227 31 505 534 Total resources expended 2,408 1,524 Net incoming resources for the year 86,649 1,546 THE GUIDE ASSOCIATION - HUDDERSFIELD & DISTRICT RAMSDEN DIVISION Re istered Chari No. 509666 ACCOUNTING POLICIES YEAR ENDED 31 DECEMBER 2021 1. Basis of re aration The accounts are prepared on the accruals basis with income and expenditure being relat- ed to the periods it is receivable or incurred. 2. This division has no employees, does not pay expenses to trustees and has no transactions with related parties. 3. There are no restricted income funds, no material commitments not provided for in the ac- counts, and no loans outstanding at the year end. 4. All the division's operations are continuing operations and none were discontinued or ac- quired during the year. 5. There are no intangible assets, nor assets that are inalienable or historic.