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2022-12-31-accounts

Annual Report

2022

In 2022 we finally started to see how the Covid-19 restrictions could allow units to commence returning to a new normal guiding, with many in the county now starting to fully embrace going on camping and residential adventures, along with cinema and activity day trips.

It was encouraging to see an upward trend of young members continue in 2022, despite the more challenging situation of a reduction in volunteers. We recognise that this is largely down to many volunteers taking on multiple roles and we are thankful for the continued effort that each and everyone of you shows to ensure our young members thrive.

Face to face trainings took place once more and included; residential, new leaders training, first aid and safe space.

In June many across the county enjoyed celebrating the Queen’s’ jubilee. It was fantastic to see all the varying activities taking place. Like the rest of the country and the world we were sad to learn of her passing in September. The Queen was a former guide and ranger and our long standing patron so this was a great loss to our guiding world.

We had hoped that Wysholme would open its doors once again in 2022. Unfortunately this was not to be as once the repair work was completed following the accident in late 2021 it was identified that further maintenance work was required. We are now hopeful the doors will open in 2023.

In the continued absence of a County Commissioner the County Executive ensured the essentials were maintained during most of 2022 until a working group was formed to look at the dynamics of the county and how a team structure could provide the support that the county needed. From this Deborah, Gillian, Sally & Claire were appointed as County Commissioners in November 2022.

The county was split into the following work streams:-

Together with the support of the Division Commissioners and County Advisors we are really looking forward to 2023, as we celebrate the county turning “50” and continue to support girlguiding in West Yorkshire South.

Gillian Longbottom, Sally Fozzard, Deborah Barker & Claire Bagnall

Membership numbers

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

2022 2021
Rainbows 670 518
Brownies 1,257 1,191
Guides 731 710
Rangers 113 71
Total 2,771 2490

A summary of the number of volunteers in West Yorkshire South

2022 2021
Commissioners 13 9
Leaders 418 463
Other Volunteer 92 68
Supporting members 2 3
Unit volunteers 176 268
Young Leaders 56 79
Total 757 890

Awards

40 years’ service

Janet Gardiner—Wakefield North Joanne Smith—Pennine East Wendy Gill—Pennine East Mary Burns—County Vice President Wendy Freer—Ackworth Sue Grayson—Huddersfield Ramsden

County Brooch

Val Dickinson—Calder

50 years’ service

Janet Laycock—Whitwood Cath Breeze—Pennine East Helen Tobin—Spen Valley Jean Reece—Calder

Laurel Award

Deborah Barker—Ackworth

www.girlguidingwestyorkshiresouth.org.uk girlguidingwys@hotmail.com

THE GUIDE ASSOCIATION WEST YORKSHIRE SOUTH

REPORT AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2022

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 2022 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

Kerri Clements Independent Reviewer

6 June 2023

2

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

BALANCE SHEET - 31 DECEMBER 2022

2021 2021
Notes £
£
£ £
Tangible Fixed Assets 2 1,158 1,558
Current Assets
Stocks 3 2,292 2,894
Debtors (due within one year) 1,323 1,313
Bank balances 4 105,263 107,925
Cash balance - Badges 4 86
Cash balance – County office - 7
----------- -----------
108,882 112,225
----------- -----------
Creditors - amounts falling due within one year
Creditors and accrued charges (399) (758)
--------- --------
Net Current Assets 108,483 111,467
----------- ----------
Total Assets less Current Liabilities 109,641 113,025
====== ======
Capital and Reserves - unrestricted funds
General Fund
Brought forward at 1 January 113,025 115,199
Net incoming (outgoing) resources (3,384) (2,174)
---------- ----------
Carried forward at 31 December 109,641 113,025
====== ======

I approve these accounts on behalf of the Executive Committee 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 2022

Unrestricted Funds

Income and Expenditure 2022 2021
Incoming resources: £ £ £ £
Subscriptions received from units 18,372 16,548
Bank interest received 51 11
Grants returned to County Funds - -
Grants - -
County badge sales 9,430 5,419
General Donations 339 1,080
Specific Unit Donations - -
Outdoor Activities - -
Senior Section Activities - -
County Events - -
Training 467 3,774
---------- ---------
Total incoming resources 28,659 26,831
---------- ---------
Resources expended:
Direct charitable expenditure
Subscription passed to Wysholme Building 3,434 3,093
Special grants to members 1,139
Mentor expenses - 89
Outdoor activities - 1,342
Training 1,603 4,116
Cost of county badge sales 8,862 5,133
County events - 160
Senior section - 90
Gifts and donations 695 647
Donations passed to specific units - -
Public relations and publications - -
-------- --------
15,732 - 14,670
Management and administration expenditure
Accountancy fees - -
Annual General Meeting costs 400 -
Girlguiding subscriptions 284 338
Management administration expenses 15,043 13,481
Bank Charges 183 -
Insurance - -
Depreciation 400 517
------- --------
16,310 14,336
---------- ---------
Total resources expended **(32,043) ** (29,006)
--------- --------
Net (outgoing)/incoming resources (3,384) (2,174)
===== ====

4

THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670) NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

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 2022
Additions
As at 31 December 2022
Depreciation
As at 1 January 2022
Charge for the year
As at 31 December 2022
Net Book Values
As at 1 January 2022
As at 31 December 2021
Stocks
Badge stocks
Guide association stocks
Bank Balances
Deposit Accounts - Instant Access
- Instant Access 2
Current Accounts - Treasurers account
- Badges
Office
Equipment
£
15,417
-
---------
15,417
---------
13,859
400
---------
14,260
---------
1,558
-----
1,158
===
2022
2021
£
£
2,292
2,893
-
-
--------
-------
2,292
2,893
=====
====
100,247
104,695
-
-
1,814
666
3,203
2,564
------------
-----------
105,263
107,925
=======
=======

5

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

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2022

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

REPORT AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2022

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 2022 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

Kerri Clements Independent Reviewer

6 June 2023

2

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

BALANCE SHEET - 31 DECEMBER 2022

2021 2021
Notes £
£
£ £
Tangible Fixed Assets 2 1,158 1,558
Current Assets
Stocks 3 2,292 2,894
Debtors (due within one year) 1,323 1,313
Bank balances 4 105,263 107,925
Cash balance - Badges 4 86
Cash balance – County office - 7
----------- -----------
108,882 112,225
----------- -----------
Creditors - amounts falling due within one year
Creditors and accrued charges (399) (758)
--------- --------
Net Current Assets 108,483 111,467
----------- ----------
Total Assets less Current Liabilities 109,641 113,025
====== ======
Capital and Reserves - unrestricted funds
General Fund
Brought forward at 1 January 113,025 115,199
Net incoming (outgoing) resources (3,384) (2,174)
---------- ----------
Carried forward at 31 December 109,641 113,025
====== ======

I approve these accounts on behalf of the Executive Committee 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 2022

Unrestricted Funds

Income and Expenditure 2022 2021
Incoming resources: £ £ £ £
Subscriptions received from units 18,372 16,548
Bank interest received 51 11
Grants returned to County Funds - -
Grants - -
County badge sales 9,430 5,419
General Donations 339 1,080
Specific Unit Donations - -
Outdoor Activities - -
Senior Section Activities - -
County Events - -
Training 467 3,774
---------- ---------
Total incoming resources 28,659 26,831
---------- ---------
Resources expended:
Direct charitable expenditure
Subscription passed to Wysholme Building 3,434 3,093
Special grants to members 1,139
Mentor expenses - 89
Outdoor activities - 1,342
Training 1,603 4,116
Cost of county badge sales 8,862 5,133
County events - 160
Senior section - 90
Gifts and donations 695 647
Donations passed to specific units - -
Public relations and publications - -
-------- --------
15,732 - 14,670
Management and administration expenditure
Accountancy fees - -
Annual General Meeting costs 400 -
Girlguiding subscriptions 284 338
Management administration expenses 15,043 13,481
Bank Charges 183 -
Insurance - -
Depreciation 400 517
------- --------
16,310 14,336
---------- ---------
Total resources expended **(32,043) ** (29,006)
--------- --------
Net (outgoing)/incoming resources (3,384) (2,174)
===== ====

4

THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670) NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

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 2022
Additions
As at 31 December 2022
Depreciation
As at 1 January 2022
Charge for the year
As at 31 December 2022
Net Book Values
As at 1 January 2022
As at 31 December 2021
Stocks
Badge stocks
Guide association stocks
Bank Balances
Deposit Accounts - Instant Access
- Instant Access 2
Current Accounts - Treasurers account
- Badges
Office
Equipment
£
15,417
-
---------
15,417
---------
13,859
400
---------
14,260
---------
1,558
-----
1,158
===
2022
2021
£
£
2,292
2,893
-
-
--------
-------
2,292
2,893
=====
====
100,247
104,695
-
-
1,814
666
3,203
2,564
------------
-----------
105,263
107,925
=======
=======

5

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

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2022

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.