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2020-12-31-accounts

THE GUIDE ASSOCIATION WEST YORKSHIRE SOUTH

REPORT AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

Charity Number - 509670

1

' Independent Examiner s Report to The Guide Association - West Yorkshire South

I report on the accounts of the Association for the year ended 31 December 2020 which are set out on pages 2 to 5.

Respective responsibilities of trustees and examiner

The Association's trustees are responsible for the preparation of the accounts. The Association considers 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:

Basis of independent examiner's 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 Association 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 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

Joanne Wilkinson, FCA Independent Reviewer

1 May 2021

2

THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)

BALANCE SHEET - 31 DECEMBER 2020

2020 2019
Notes £
£		 £ £
Tangible Fixed Assets 2 204 337
Current Assets
Stocks 3 2,130 2,276
Debtors (due within one year) 1,826 903
Bank balances 4 111,631 98,114
Cash balance - Badges 5 275
Cash balance – County office 7 56
----------- -----------
115,559 101,624
----------- -----------
Creditors - amounts falling due within one year
Creditors and accrued charges (605) (1,245)
--------- --------
Net Current Assets 114,994 100,379
----------- ----------
Total Assets less Current Liabilities 115,199 100,716
====== ======
Capital and Reserves - unrestricted funds
General Fund
Brought forward at 1 January 100,716 97,186
Net incoming resources 14,483 3,530
---------- ----------
Carried forward at 31 December 115,199 100,716
====== ======

................................................................ Lynne Gascoigne - County Commissioner

We approve these accounts and confirm that we have made available all relevant records and information for their preparation.

................................................................ Sally Collinson - County Treasurer

3

THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670) STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2020

Unrestricted Funds
Income and Expenditure 2020 2019
Incoming resources: £ £ £
£
Subscriptions received from units 31,880 33,518
Bank interest received 37 51
Grants returned to County Funds 690 -
Grants - -
County badge sales 5,503 9,807
General Donations 1,040 540
Specific Unit Donations 900 500
Outdoor Activities - 1,670
Senior Section Activities - -
County Events - -
Training 353 5,700
---------- ---------
Total incoming resources 40,403 51,786
---------- ---------
Resources expended:
Direct charitable expenditure
Subscription passed to Wysholme Building 4,522 4,721
Mentor expenses 128 316
Outdoor activities - 2,566
Training 757 8,539
Cost of county badge sales 5,791 8,328
County events - 837
Senior section - -
Gifts and donations 354 2,073
Donations passed to specific units 900 500
Public relations and publications - 12,452 5,348
33,228
-------- --------
Management and administration expenditure
Accountancy fees - -
Annual General Meeting costs - 604
Girlguiding subscriptions 422 550
Management administration expenses 12,825 13,606
Bank Charges - -
Insurance - -
Depreciation 221 13,468 268
15,028
------- ---------- --------
---------
Total resources expended **(25,920) ** (48,256)
--------- --------
Net incoming resources 14,483 3,530
===== ====

4

THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670) NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2020

1. Accounting Policies

1.1 Basis of preparation

The accounts are prepared on the accruals basis with income and expenditure being related to the period it is receivable or incurred.

1.2 Depreciation

Depreciation is provided in equal annual instalments to write off the cost of fixed assets over their anticipated useful lives, as follows :-

Office equipment 5 years

1.3 Stocks

Stocks are stated at the lower of cost and net realisable value.

2. Tangible Fixed Assets

3.
4.

Cost
As at 1 January 2020
Additions
As at 31 December 2020
Depreciation
As at 1 January 2020
Charge for the year
As at 31 December 2020
Net Book Values
As at 1 January 2020
As at 31 December 2020
Stocks
Badge stocks
Guide association stocks
Bank Balances
Deposit Accounts - Instant Access
- Fixed term
- Instant Access 2
Current Accounts - Treasurers account
- Badges		 Office
Equipment
£
13,458
89
---------
13,547
---------
13,121
221
---------
13,342
---------
337
-----
204
===
2020
2019
£
£
2,130
2,276
-
-
--------
-------
2,130
2,276
=====
====
107,684
93,847
-
-
50
-
963
1,372
2,934
2,994
------------
---------
111,631
98,114
=======
=====

5

THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

5. The Association has no restricted income funds, has no material commitments not provided for in the accounts, and has no loan creditors outstanding at the year end.

6. All the Association's operations are continuing operations and none were discontinued or acquired during the year.

7. The Association has no intangible assets, or assets that are inalienable or historic.

8. There were no material commitments not provided for at the year end.

THE GUIDE ASSOCIATION WEST YORKSHIRE SOUTH

WYSHOLME ACTIVITY CENTRE

REPORT AND ACCOUNTS YEAR ENDED 31 DECEMBER 2020

Charity Number - 509670

1

Independent Examiner's Report to

The Guide Association - West Yorkshire South (Wysholme Activity Centre)

I report on the accounts of the Association for the year ended 31 December 2020 which are set out on pages 2 to 4.

Respective responsibilities of trustees and examiner

The Association's trustees are responsible for the preparation of the accounts. The Association considers 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:

Basis of independent examiner's 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 Association 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 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

Joanne Wilkinson, FCA Independent Reviewer

1 May 2021

2

THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)

WYSHOLME ACTIVITY CENTRE

BALANCE SHEET - 31 DECEMBER 2020

2020 2019
Notes £ £ £ £
Tangible Fixed Assets 2 50,792 52,204
Current Assets
Stocks 3 366 366
Debtors - -
Prepayments 1,624 1,322
Bank - Treasurers Account 2,998 160
Bank - Instant Access Account 12,712 5,959
--------- --------
17,700 7,807
--------- --------
Creditors - amounts falling due within one year
Creditors 68 -
Accrued charges 139 420
Deferred income 175 -
------ -------
(382) (420)
------ -------
Net Current Assets 17,318 7,387
--------- ----------
Total Assets less Current Liabilities 68,110 59,591
===== =====
Capital and Reserves - unrestricted funds
General Fund
Balance at 1 January 59,591 62,748
Net incoming/(outgoing) resources during the year 8,519 (3,157)
--------- ---------
Balance at 31 December 68,110 59,591
===== =====

We approve these accounts and confirm that we have made available all relevant records and information for their preparation.

................................................................... Lynne Gascoigne - County Commissioner

............................................................. Sally Collinson - Wysholme Treasurer

3

THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)

STATEMENT OF FINANCIAL ACTIVITIES

WYSHOLME ACTIVITY CENTRE

YEAR ENDED 31 DECEMBER 2020

Unrestricted Funds

Income and expenditure 2020 2019
£ £ £
£
Incoming resources:
Lettings 30 2,355
General Fund subscriptions 4,522 4,721
General fundraising - -
Grants from local authority 10,000 -
Donations 15 -
Surplus on souvenir / badge sales - 58
Bank interest received 3 3
--------- --------
Total incoming resources 14,570 7,137
Resources expended:
Management expenses 383 422
Insurance 984 996
Water 145 144
Cleaning 445 1,965
Accountancy fees - -
Light and heat 1,525 3,321
Repairs and maintenance 1,157 2,036
Depreciation 1,412 1,412
------- -------
Total resources expended **(6,051) ** (10,295)
--------- --------
Net incoming/(outgoing) resources for the year 8,519 (3,157)
===== =====

4

THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)

YEAR ENDED 31 DECEMBER 2020

WYSHOLME ACTIVITY CENTRE - NOTES TO THE ACCOUNTS

1. Accounting Policies

1.1 Basis of preparation

The accounts are prepared on the accruals basis with income and expenditure being related to the period it is receivable or incurred.

1.2 Depreciation

Depreciation is provided in equal annual instalments to write off the cost of fixed assets over their anticipated useful lives as follows :-

Furniture and fittings 5 years Property 50 years

1.3 Stock

Stock is stated at the lower of cost and net realisable value.

2. Tangible Fixed Assets

Tangible Fixed Assets

Cost
As at 1 January 2020
Additions
As at 31 December 2020
Depreciation
As at 1 January 2020
Charge for the year
As at 31 December 2020
Net Book Values
As at 31 December 2020		 Furniture and
Property
Fittings
Total
£
£
£
79,783
15,671
95,454
-
-
-
---------
--------
--------
79,783
15,671
95,454
---------
--------
--------
27,607
15,643
43,250
1,397
15
1,412
---------
--------
--------
29,004
15,658
44,662
---------
--------
--------
50,779
13
50,792
=====
====
=====

3. Stocks

Badge and souvenir stocks

2020 2019
£ £
366 366
=== ===

4. The Association has no employees and has no transactions with related parties.

5. The Association has no restricted income funds, has no material commitments not provided for in the accounts, and has no loans outstanding at the year end.

6. All the Association's operations are continuing operations and none were discontinued or acquired during the year.

7. The Association has no intangible assets, or assets that are inalienable or historic.

8. There were no material commitments not provided for at the year end.

ANNUAL REPORT 2020

2020 did not turn out to be as any of us were expecting; by the middle of March all Girlguiding ativities had been suspended due to the coronavirus pandemic and we were all living under lockdown restrictions. Restrictions were eased for a while in the middle of the year, but at no point did we return to the kind of guiding we are all used to.

Consequently, many of our usual events were either, postponed or we found different ways to do them. The first casualty for the County was last year’s AGM which was due to take place at the end of April, but had to be postponed and instead was held in December via Zoom. Other events such as the Pzazz event for Brownies and Thanks and Recognition never got off the ground.

Initially County trainings were also cancelled but as the trainers became familiar with various virtual platforms it was not long before we were able to start offering virtual trainings on the programme, finance and accounts, risk assessments and first response. During the year we delivered 10 trainings of which 4 were face to face and 6 were virtual. This is about half what we would normally do with around a quarter of the usual number of participants.

Safe Space training was largely delivered at Region level and despite this year’s challenges, everyone in the County completed the required level of training by the December deadline. Thanks to everyone who worked so hard to achieve this especially in the second half of the year.

Despite the challenges Guiding did not stop and where possible, leaders found other ways to keep in touch with girls and parents, and with each other. It might not have been Guiding as we know it, but many girls and parents have been appreciative of the efforts made by volunteers across the County.

At the start of the year, we appointed our very first 18-30 Co-ordinators to lead on the new 18-30 offer, or as it is now known, Inspire. Megan and Katie have lots of exciting plans, which have to a large extent had to be put on hold, but they have continued to persevere in promoting Inspire across the County and developing links with neighbouring counties. We hope that when things are back to normal they will be able to implement their plans more fully and encourage greater participation.

Thank you to all our volunteers for staying with us during this difficult year. As we look forward to the future there will no doubt be further challenges ahead, but tackling new challenges is part of what we do! Thank you for everything that you continue to do.

Kath Haigh & Lynne Gascoigne

County Commissioners

Membership Figures*

A summary of the number of girls in each Section in West Yorkshire South

2019 2020
Rainbows 917 899
Brownies 1803 1769
Guides 977 958
Senior Section 69 68
TOTAL 3766 3694

A summary of the number of adult members in West Yorkshire South

2019 2020
Commissioner 12 9
Leader 491 365
Other Volunteers 80 60
Supporting mem- 6 4
bers
Unit volunteers 386 287
Young Leader 118 82
TOTAL 1093 813

*The breakdown of the 2020 totals are estimated pro rata based on 2019.

Awards

Service Awards

40 years’ service

Katherine Stead - Calder

50 years’ service

Janet Goodhead – Wakefield South Barbara Thornton – Whitwood Marjorie Binks - Whitwood