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2023-12-31-accounts

Annual Report

2023

WOW! what a busy 2023 it was for the county. It amazes us when we look at the many things that divisions, districts & units have been doing. The wonderful opportunities provided to our young members is inspiring and we are very proud of all you do. It was great to see many across the county enjoying residentials, camps and jamborees including some attending the last Waddow Wellies & Wristbands, for many this was a very nostalgic experience which was reflected at our county training weekend.

As units, districts and divisions put on amazing events and activities for young members, recruitment was also top of the agenda. Divisions actively promoted Girlguiding at fetes, festivals and field activity days. Nationally this was recognised when Girlguiding were asked to provide volunteer stewards for the King’s Coronation. It was wonderful to see that we had a volunteer in our county attend along with Rangers travelling to London to enjoy the Coronation celebrations.

The Leadership Development Programme (LDP) was launched, replacing the Adult Leadership Qualification (ALQ). We give our thanks to the mentors and leaders in training who completed the ALQ before its closure, and especially to Helen Tobin who verified an extraordinary number of evidence files. The county continues to support those embarking on the LDP providing the relevant training and mentor support. So far we have had two leaders complete their LDP which is fantastic.

2023 saw the county celebrate its 50th Anniversary. To celebrate our 50 year challenge was launched, including many wonderful ideas to choose from such as crafts from the 1970s, 50 star jumps, decorating cakes & 50 cress designs. In September we held an open afternoon

at Wysholme, providing volunteers with the opportunity to look back at the archives, and discuss the exciting future of Girlguiding over tea and cake (of course).

The future will continue to have its challenges, but we also know that it will hold exciting opportunities. Young members and volunteers from the county have been selected for region internationals in 2024/2025 and we look forward to seeing many of our members at our county day at Yorkshire Wildlife Park in September.

We thank each and every one of our volunteers for everything they do for guiding in West Yorkshire South county. Because of them our young members experience walks in the park, picnics in the sun, crafts to be proud of, take part in adventuress activities and learn life skills, all whilst having lots of fun.

Claire Bagnall, Deborah Barker, Sally Fozzard & Gillian Longbottom County commissioner team

Membership numbers

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

2023 2022
Rainbows 782 670
Brownies 1,331 1,257
Guides 758 731
Rangers 75 113
Total 2,946 2490

A summary of the number of volunteers in West Yorkshire South

2023 2022
Commissioners 20 13
Leaders 504 418
Other Volunteer 60 92
Supporting members 2
Unit volunteers 227 176
Young Leaders 129 56
Total 940 757

Awards

40 years service

Rachel Fishwick—Calder Deborah Storey—Ackworth Linda Ellis—Wakefield South Sally Kynaston—Calder Kath Shooter-Wakefield North Val Dickinson—Calder Deborah Barker—Ackworth Jennifer Crabtree—Spen Valley

50 years service

60 years service

Elaine Bramald—Wakefield North Pamela Jessop—Wakefield North

County Award

Janice Atkinson—Whitwood Laura Daker— Huddersfield Ramsden Joanne Rudge—Wakefield North Helen Brown—Huddersfield Dartmouth Margaret Shaw—Huddersfield Dartmouth

Angie Goddard – Wakefield South

www.girlguidingwestyorkshiresouth.org.uk office@girlguidingwestyorkshiresouth.org.uk

Girlguiding West Yorkshire South

Report and Accounts

Year ended 31 December 2023

Charity number - 509670

1

Independent Examiner's Report to Girlguiding West Yorkshire South

I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 2 to 5.

Respective responsibilities of trustees and examiner

The charity trustees are responsible for the preparation of the accounts. The charity 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 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 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:

Kerri Clements Independent Reviewer

14 July 2024

2

Girlguiding West Yorkshire South

(Registered Charity No. 509670)

Balance sheet - 31 December 2023

2023 2022
Notes £ £
£
£ £
£
Tangible Fixed Assets 2 991 1,158
Current Assets
Stocks 3 2,969 2,292
Debtors (due within one year) 944 1,323
Bank balances 4 97,312 105,263
Cash balance - Badges 304 4
Cash balance – County office - -
------- -------
101,529 108,882
------- -------
Creditors - amounts falling due within one year
Creditors and accrued charges (4,464) (399)
------ ------
Net Current Assets 97,065 108,483
------- -------
Total Assets less Current Liabilities 98,056 109,641
====== =====
Capital and Reserves - unrestricted funds
General Fund
Brought forward at 1 January 109,641 113,025
Net incoming (outgoing) resources (11,585) (3,384)
------- ---------
Carried forward at 31 December 98,056 109,641
====== ======

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 - Treasurer

3

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Statement of Financial Activities - Year Ended 31 December 2023

Unrestricted Funds Unrestricted Funds
Income and Expenditure 2023 2022
Incoming resources: £ £ £
£
Subscriptions received from units 18,506 18,372
Bank interest received 850 51
Grants 402 -
County badge sales 10,303 9,430
General Donations 10 339
Senior Section Activities 320 -
Training 4,892 467
County events 1,496 -
------- -------
Total incoming resources 36,779 28,659
------- -------
Resources expended:
Direct charitable expenditure
Subscription passed to Wysholme 3,450 3,434
Maintenance of Wysholme 3,461 -
Special grants to members 549 1,139
Mentor expenses 351 -
Training 7,378 1,603
Cost of county badge sales 9,842 8,862
County events 2,206 -
Senior section 244 -
Gifts and donations 1,701 695
------ ------
29,182 15,733
Management and administration expenditure
Annual General Meeting costs 195 400
Girlguiding subscriptions 481 284
Management administration expenses 17,874 15,043
Bank Charges 184 183
Depreciation 448 400
------ -------
19,182 16,310
------- --------
Total resources expended (48,364) (32,043)
------- --------
Net (outgoing)/incoming resources (11,585) (3,384)
===== =====

4

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Notes to the Accounts

Year Ended 31 December 2023

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.
Office
Equipment
Cost
£
As at 1 January 2023
15,417
Additions
282
As at 31 December 2023
15,699
Depreciation
As at 1 January 2023
14,259
Charge for the year
448
As at 31 December 2022
14,707
Net Book Values
As at 1 January 2023
1,158
As at 31 December 2023
992
Stocks
2023
£
Badge stocks
2,969
Bank Balances
2023
£
Deposit Accounts - Instant access account
6,993
- 32 day notice account
27,204
- Fixed term deposit account
60,000
Current Accounts - Treasurers account
565
- Badges
2,550
97,312
2022
£
2,292
2022
£
100,247
-
-
1,814
3,202
2022
£
2,292

105,263
  1. The charity holds £3,124 restricted income funds as at 31 December 2023. The charity has no material commitments not provided for in the accounts, and has no loan creditors outstanding at the year end.

5

Girlguiding West Yorkshire South (Registered Charity No. 509670) Notes to the accounts Year Ended 31 December 2023

  1. All the charity’s operations are continuing operations and none were discontinued or acquired during the year.

  2. The charity has no intangible assets, or assets that are inalienable or historic.

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

Girlguiding West Yorkshire South

Wysholme Activity Centre

Report and Accounts

Year Ended 31 December 2023

Charity Number - 509670

1

Independent Examiner's Report to Girlguiding West Yorkshire South Wysholme Activity Centre

I report on the accounts of the Wysholme Activity Centre for the year ended 31 December 2023 which are set out on pages 2 to 4.

Respective responsibilities of trustees and examiner

Girlguiding West Yorkshire South’s trustees are responsible for the preparation of the accounts. The charity 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 Wysholme Activity Centre committee 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:

Kerri Clements Independent Reviewer

14 July 2024

2

Girlguiding West Yorkshire South – Wysholme Activity Centre (Registered Charity No. 509670)

Balance Sheet - 31 December 2023

----- Start of picture text -----
|||||| |---|---|---|---|---| |2023|2022| |Notes|£|£|£|£| |Tangible Fixed Assets|2|49,788|48,216| |Current Assets| |Stocks|3|222|199| |Debtors|-|228| |Prepayments|1,075|1,438| |Bank - Treasurers Account|902|1,521| |Bank - Instant Access Account|6,482|5,918| |------|------| |8,681|9,304| |------|------| |Creditors - amounts falling due within one year| |Creditors|-|-| |Accrued charges|(932)|(31)| |-| |Deferred income|(125)| |------|-------| |(932)|(156)| |------|-------| |Net Current Assets|7,749|9,148| |------|------| |Total Assets less Current Liabilities|57,537|57,364| |=====|=====| |Capital and Reserves - unrestricted funds| |General Fund| |Balance at 1 January|57,364|64,711| |Net (outgoing)/incoming) resources during the year|173|(7,347)| |---------|---------| |Balance at 31 December|57,537|57,364| |=====|=====| |..............................................................................................|@A CE|We approve these accounts and confirm that|

----- End of picture text -----

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

Sally Collinson - County Commissioner

.............................................................................................. Karen Wood - Wysholme Treasurer

3

Girlguiding West Yorkshire South – Wysholme Activity Centre (Registered Charity No. 509670)

Statement of Financial Activities

Year Ended 31 December 2023

Unrestricted Funds

Income and expenditure 2023 2022
£ £ £
£
Incoming resources:
Lettings 155 -
General Fund subscriptions 3,450 3,434
Grant from Girlguiding WYS 3,461 -
Donations 150 55
Surplus on souvenirs/badges 24 -
Bank interest received 64 5
----- -----
Total incoming resources 7,304 3,494
Resources expended:
Management expenses 696 561
Insurance 1,045 1,000
Water 166 117
Cleaning 137 684
Light and heat 1,760 604
Repairs and maintenance 1,437 6,677
Depreciation 1,890 1,198
----- -----
Total resources expended (7,131) (10,841)
------ ------
Net incoming/(outgoing) resources for the year 173 (7,347)
===== =====

4

Girlguiding West Yorkshire South – Wysholme Activity Centre (Registered Charity No. 509670)

Year Ended 31 December 2023 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

Cost
As at 1 January 2023
Additions
As at 31 December 2023
Depreciation
As at 1 January 2023
Charge for the year
As at 31 December 2023
Net Book Values
As at 1 January 2023
As at 31 December 2023
3.
Stocks
Badge and souvenir stocks
Furniture and
Property
Fittings
£
£
79,783
15,671

-
3,461

79,783
19,132
31,567
15,671
1,198
692
32,765
16,363
48,216
-
47,018
2,769
2023
£
222
Total
£
95,454
3,461



98,915
47,238
1,890
49,128
48,216
49,787
2022
£
199

4. The Activity centre has no employees and has no transactions with related parties.

5. The Activity centre 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 Activity centre operations are continuing operations and none were discontinued or acquired during the year.

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

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

Girlguiding West Yorkshire South

Report and Accounts

Year ended 31 December 2023

Charity number - 509670

1

Independent Examiner's Report to Girlguiding West Yorkshire South

I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 2 to 5.

Respective responsibilities of trustees and examiner

The charity trustees are responsible for the preparation of the accounts. The charity 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 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 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:

Kerri Clements Independent Reviewer

14 July 2024

2

Girlguiding West Yorkshire South

(Registered Charity No. 509670)

Balance sheet - 31 December 2023

2023 2022
Notes £ £
£
£ £
£
Tangible Fixed Assets 2 991 1,158
Current Assets
Stocks 3 2,969 2,292
Debtors (due within one year) 944 1,323
Bank balances 4 97,312 105,263
Cash balance - Badges 304 4
Cash balance – County office - -
------- -------
101,529 108,882
------- -------
Creditors - amounts falling due within one year
Creditors and accrued charges (4,464) (399)
------ ------
Net Current Assets 97,065 108,483
------- -------
Total Assets less Current Liabilities 98,056 109,641
====== =====
Capital and Reserves - unrestricted funds
General Fund
Brought forward at 1 January 109,641 113,025
Net incoming (outgoing) resources (11,585) (3,384)
------- ---------
Carried forward at 31 December 98,056 109,641
====== ======

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 - Treasurer

3

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Statement of Financial Activities - Year Ended 31 December 2023

Unrestricted Funds Unrestricted Funds
Income and Expenditure 2023 2022
Incoming resources: £ £ £
£
Subscriptions received from units 18,506 18,372
Bank interest received 850 51
Grants 402 -
County badge sales 10,303 9,430
General Donations 10 339
Senior Section Activities 320 -
Training 4,892 467
County events 1,496 -
------- -------
Total incoming resources 36,779 28,659
------- -------
Resources expended:
Direct charitable expenditure
Subscription passed to Wysholme 3,450 3,434
Maintenance of Wysholme 3,461 -
Special grants to members 549 1,139
Mentor expenses 351 -
Training 7,378 1,603
Cost of county badge sales 9,842 8,862
County events 2,206 -
Senior section 244 -
Gifts and donations 1,701 695
------ ------
29,182 15,733
Management and administration expenditure
Annual General Meeting costs 195 400
Girlguiding subscriptions 481 284
Management administration expenses 17,874 15,043
Bank Charges 184 183
Depreciation 448 400
------ -------
19,182 16,310
------- --------
Total resources expended (48,364) (32,043)
------- --------
Net (outgoing)/incoming resources (11,585) (3,384)
===== =====

4

Girlguiding West Yorkshire South (Registered Charity No. 509670)

Notes to the Accounts

Year Ended 31 December 2023

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.
Office
Equipment
Cost
£
As at 1 January 2023
15,417
Additions
282
As at 31 December 2023
15,699
Depreciation
As at 1 January 2023
14,259
Charge for the year
448
As at 31 December 2022
14,707
Net Book Values
As at 1 January 2023
1,158
As at 31 December 2023
992
Stocks
2023
£
Badge stocks
2,969
Bank Balances
2023
£
Deposit Accounts - Instant access account
6,993
- 32 day notice account
27,204
- Fixed term deposit account
60,000
Current Accounts - Treasurers account
565
- Badges
2,550
97,312
2022
£
2,292
2022
£
100,247
-
-
1,814
3,202
2022
£
2,292

105,263
  1. The charity holds £3,124 restricted income funds as at 31 December 2023. The charity has no material commitments not provided for in the accounts, and has no loan creditors outstanding at the year end.

5

Girlguiding West Yorkshire South (Registered Charity No. 509670) Notes to the accounts Year Ended 31 December 2023

  1. All the charity’s operations are continuing operations and none were discontinued or acquired during the year.

  2. The charity has no intangible assets, or assets that are inalienable or historic.

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

Girlguiding West Yorkshire South

Wysholme Activity Centre

Report and Accounts

Year Ended 31 December 2023

Charity Number - 509670

1

Independent Examiner's Report to Girlguiding West Yorkshire South Wysholme Activity Centre

I report on the accounts of the Wysholme Activity Centre for the year ended 31 December 2023 which are set out on pages 2 to 4.

Respective responsibilities of trustees and examiner

Girlguiding West Yorkshire South’s trustees are responsible for the preparation of the accounts. The charity 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 Wysholme Activity Centre committee 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:

Kerri Clements Independent Reviewer

14 July 2024

2

Girlguiding West Yorkshire South – Wysholme Activity Centre (Registered Charity No. 509670)

Balance Sheet - 31 December 2023

----- Start of picture text -----
|||||| |---|---|---|---|---| |2023|2022| |Notes|£|£|£|£| |Tangible Fixed Assets|2|49,788|48,216| |Current Assets| |Stocks|3|222|199| |Debtors|-|228| |Prepayments|1,075|1,438| |Bank - Treasurers Account|902|1,521| |Bank - Instant Access Account|6,482|5,918| |------|------| |8,681|9,304| |------|------| |Creditors - amounts falling due within one year| |Creditors|-|-| |Accrued charges|(932)|(31)| |-| |Deferred income|(125)| |------|-------| |(932)|(156)| |------|-------| |Net Current Assets|7,749|9,148| |------|------| |Total Assets less Current Liabilities|57,537|57,364| |=====|=====| |Capital and Reserves - unrestricted funds| |General Fund| |Balance at 1 January|57,364|64,711| |Net (outgoing)/incoming) resources during the year|173|(7,347)| |---------|---------| |Balance at 31 December|57,537|57,364| |=====|=====| |..............................................................................................|@A CE|We approve these accounts and confirm that|

----- End of picture text -----

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

Sally Collinson - County Commissioner

.............................................................................................. Karen Wood - Wysholme Treasurer

3

Girlguiding West Yorkshire South – Wysholme Activity Centre (Registered Charity No. 509670)

Statement of Financial Activities

Year Ended 31 December 2023

Unrestricted Funds

Income and expenditure 2023 2022
£ £ £
£
Incoming resources:
Lettings 155 -
General Fund subscriptions 3,450 3,434
Grant from Girlguiding WYS 3,461 -
Donations 150 55
Surplus on souvenirs/badges 24 -
Bank interest received 64 5
----- -----
Total incoming resources 7,304 3,494
Resources expended:
Management expenses 696 561
Insurance 1,045 1,000
Water 166 117
Cleaning 137 684
Light and heat 1,760 604
Repairs and maintenance 1,437 6,677
Depreciation 1,890 1,198
----- -----
Total resources expended (7,131) (10,841)
------ ------
Net incoming/(outgoing) resources for the year 173 (7,347)
===== =====

4

Girlguiding West Yorkshire South – Wysholme Activity Centre (Registered Charity No. 509670)

Year Ended 31 December 2023 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

Cost
As at 1 January 2023
Additions
As at 31 December 2023
Depreciation
As at 1 January 2023
Charge for the year
As at 31 December 2023
Net Book Values
As at 1 January 2023
As at 31 December 2023
3.
Stocks
Badge and souvenir stocks
Furniture and
Property
Fittings
£
£
79,783
15,671

-
3,461

79,783
19,132
31,567
15,671
1,198
692
32,765
16,363
48,216
-
47,018
2,769
2023
£
222
Total
£
95,454
3,461



98,915
47,238
1,890
49,128
48,216
49,787
2022
£
199

4. The Activity centre has no employees and has no transactions with related parties.

5. The Activity centre 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 Activity centre operations are continuing operations and none were discontinued or acquired during the year.

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

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