Annual Report
2024
Well, what a WILD year 2024 was! It was so exciting for the county team to see over a 1000 of our members, enjoy the GO WILD cross sectional fun day out, at Yorkshire Wildlife Park. Amazingly the weather was kind to us, something the animals also appreciated, as we got to see many different species basking in the sunshine. Seeing all the smiling faces holding their wonderful event badge at the end of the day certainly made the county feel reunited and re-energised after what seems like such a long time since we last all got together as a county.
We were honoured to be invited to many division events and general meetings, which included, Spen Valley’s field day, Whitwoods celebration event and the unveiling of the new toilet block at Wakefield North and South’s joint campsite at Midlgey.
It was another jam packed and exciting year for units, districts and divisions, as they offered numerous amazing events, residentials and camps to our young members. Many enjoyed places such as Wysholme, The Deep, Hesley Woods, Bradley Woods & Fanwoods, as well as using PGL to provide fun & exciting opportunities to our young members. We also had young members joining Kim Leadbeater MBE MP representing the county and girlguiding providing a voice in relation to the “Girls Want Change” launch.
Recruitment continues to remain a top priority for many divisions, seeing some divisions have a stall at things like the Normanton Gala and Rubharb festival.
The Leaders Development Programme (LDP) continues to flourish for those embarking on the scheme, we held two face to face full day training events, offering an alternative to completing the training online. These were well received with attendees coming from our own county and further afield. The success of these has led to other counties in the region looking to adopt the same model. We had 4 members complete their LDP in 2024 which is really something to celebrate. The county continued to provide a wide range of training topics with sessions hosted via Zoom or face to face.
We welcomed our first 2 peer educators in the county, both are now actively providing training to units within the county and continue their topic learning journey.
We were pleased to support our young members, who represented the county on the region international to Nepal and the ICE experience to Belfast, along with a leader in the county that took part in the GOLD experience to Madagascar.
Despite the many efforts of HGV vans hitting into the building, the Wysholme committee ensured that the doors opened in 2024, to allow members to book the centre for meetings and residentials.
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
| Rainbows | 2024 770 |
2023 782 |
|---|---|---|
| Brownies | 1,367 | 1,331 |
| Guides Rangers |
684 98 |
758 75 |
| Total | 2,919 | 2,946 |
A
| A | |||
|---|---|---|---|
| me) | summary of the number of volunteers in West | summary of the number of volunteers in West 2024 |
summary of the number of volunteers in West 2023 |
| Commissioners | 28 | 20 | |
| aa | Leaders a |
667 | 800 |
| Young Leaders | 145 | 129 | |
| Total | 840 | 949 |
Awards
Good Service
Angela Wimbush—Wakefield South Sally Fozzard —Wakefield South Claire Bagnall—Wakefield South
County Award
Claire Cutt—Whitwood Soo Matthews— Calder Shelagh Hepple —Wakefield South
www.girlguidingwestyorkshiresouth.org.uk office@girlguidingwestyorkshiresouth.org.uk
Girlguiding West Yorkshire South
Report and Accounts
Year ended 31 December 2024
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 2024 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:
-
examine the accounts (under section 43(3)(a) of the 1993 Act);
-
follow the procedures laid down in the General Directions given by the Charity (under section 43(7)(b) of the 1993 Act); and
-
Commissioners
-
state whether particular matters have come to my attention.
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:
-
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 accounting 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.
Kerri Clements Independent Reviewer
27 April 2025
2
Girlguiding West Yorkshire South (Registered Charity No. 509670)
Balance sheet - 31 December 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ £ |
£ | £ £ |
|
| Tangible Fixed Assets | 2 | 543 | 991 | ||
| Current Assets | |||||
| Stocks | 3 | 2,594 | 2,969 | 2,969 | |
| Debtors (due within one year) | 944 | 944 | 944 | ||
| Bank balances | 4 | 86,500 | 97,312 | 97,312 | |
| Cash balance - Badges | 186 | 304 | 304 | ||
| Cash balance – County office | - | - | - | ||
| ------- | ------- | ------- | |||
| 90,224 | 101,529 | 101,529 | |||
| ------- | ------- | ------- | |||
| Creditors - amounts falling due within one year | |||||
| Creditors and accrued charges | (1,970) | (4,464) | |||
| ------ | ------ | ------ | |||
| Net Current Assets | 88,254 | 97,065 | |||
| ------- | ------- | ||||
| Total Assets less Current Liabilities | 88,797 | 98,056 | |||
| ====== | ===== | ||||
| Capital and Reserves - unrestricted funds | |||||
| General Fund | |||||
| Brought forward at 1 January | 98,056 | 109,641 | |||
| Net incoming (outgoing) resources | (9,259) | (11,585) | |||
| ------- | --------- | ||||
| Carried forward at 31 December | 88,797 | 98,056 | |||
| ====== | ====== |
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
Girlguiding West Yorkshire South (Registered Charity No. 509670)
Statement of Financial Activities - Year Ended 31 December 2024
| Unrestricted Funds | Unrestricted Funds | |||
|---|---|---|---|---|
| Income and Expenditure | 2024 | 2023 | ||
| Incoming resources: | £ | £ | £ | £ |
| Subscriptions received from units | 15,657 | 18,506 | ||
| Bank interest received | 2,833 | 850 | ||
| Grants | 5,624 | 402 | ||
| County badge sales | 7,885 | 10,303 | ||
| General Donations | - | 10 | ||
| Senior Section Activities | - | 320 | ||
| Training | 2,168 | 4,892 | ||
| County events | 19,940 | 1,496 | ||
| ------- | ------- | |||
| Total incoming resources | 54,106 | 36,779 | ||
| ------- | ------- | |||
| Resources expended: | ||||
| Direct charitable expenditure | ||||
| Subscription passed to Wysholme | 3,441 | 3,450 | ||
| Maintenance of Wysholme | 8,400 | 3,461 | ||
| Special grants to members | 4,425 | 549 | ||
| Mentor expenses | - | 351 | ||
| Training | 3,195 | 7,378 | ||
| Cost of county badge sales | 7,771 | 9,842 | ||
| County events | 18,767 | 2,206 | ||
| Senior section | - | 244 | ||
| Gifts and donations | 317 | 1,701 | ||
| ------ | ------ | |||
| 46,316 | 29,182 | |||
| Management and administration expenditure | ||||
| Annual General Meeting costs | 120 | 195 | ||
| Girlguiding subscriptions | 464 | 481 | ||
| Management administration expenses | 15,873 | 17,874 | ||
| Bank Charges | 144 | 184 | ||
| Depreciation | 448 | 448 | ||
| ------ | ------- | |||
| 17,049 | 19,182 | |||
| ------- | -------- | |||
| Total resources expended | (63,365) | (48,364) | ||
| ------- | -------- | |||
| Net (outgoing)/incoming resources | (9,259) | (11,585) | ||
| ===== | ===== |
4
Girlguiding West Yorkshire South (Registered Charity No. 509670)
Notes to the Accounts
Year Ended 31 December 2024
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 2024 15,700 Additions - As at 31 December 2024 15,700 Depreciation As at 1 January 2024 14,708 Charge for the year 448 As at 31 December 2024 15,156 Net Book Values As at 1 January 2024 992 As at 31 December 2024 543 Stocks 2024 2023 £ £ Badge stocks 2,594 2,969 Bank Balances 2024 2023 £ £ Deposit Accounts - Instant access account 4,797 6,993 - 32 day notice account 17,759 27,204 - Fixed term deposit account 60,000 60,000 Current Accounts - Treasurers account 43 565 - Badges 3,901 2,550 86,500 97,312 |
|---|---|
- The charity 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.
5
Girlguiding West Yorkshire South (Registered Charity No. 509670) Notes to the accounts Year Ended 31 December 2024
-
All the charity’s operations are continuing operations and none were discontinued or acquired during the year.
-
The charity has no intangible assets, or assets that are inalienable or historic.
-
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 2024
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 2024 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:
-
examine the accounts (under section 43(3)(a) of the 1993 Act);
-
follow the procedures laid down in the General Directions given by the Charity
-
Commissioners (under section 43(7)(b) of the 1993 Act); and
-
state whether particular matters have come to my attention.
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
-
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 accounting 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.
Kerri Clements Independent Reviewer
27 April 2025
2
THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)
WYSHOLME ACTIVITY CENTRE
BALANCE SHEET - 31 DECEMBER 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Tangible Fixed Assets | 2 | 48,165 | 49,787 | ||
| Current Assets | |||||
| Stocks | 3 | 194 | 222 | ||
| Prepayments | 1,315 | 1,075 | |||
| Bank - Treasurers Account | 4,346 | 902 | |||
| Bank - Instant Access Account | 3,548 | 6,482 | |||
| --------- | -------- | ||||
| 9,403 | 8,681 | ||||
| --------- | -------- | ||||
| Creditors - amounts falling due within one year | |||||
| Accrued charges | (775) | (932) | |||
| Deferred income | - | - | |||
| ------ | ------- | ||||
| (775) | (932) | ||||
| ------ | ------- | ||||
| Net Current Assets | 8,628 | 7,749 | |||
| --------- | ---------- | ||||
| Total Assets less Current Liabilities | 56,793 | 57,536 | |||
| ===== | ===== | ||||
| Capital and Reserves - unrestricted funds | |||||
| General Fund | |||||
| Balance at 1 January | 57,536 | 57,136 | |||
| Net (outgoing)/incoming) resources during the year | (743) | 400 | |||
| --------- | --------- | ||||
| Balance at 31 December | 56,793 | 57,536 | |||
| ===== | ===== |
We approve these accounts and confirm that we have made available all relevant records and information for their preparation.
................................................................... Sally Collinson - County treasurer
............................................................. Karen Wood - Wysholme Treasurer
3
THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)
STATEMENT OF FINANCIAL ACTIVITIES
WYSHOLME ACTIVITY CENTRE
YEAR ENDED 31 DECEMBER 2024
Unrestricted Funds
| Income and expenditure | 2024 | 2023 | ||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Incoming resources: | ||||
| Lettings | 2,185 | 155 | ||
| General Fund subscriptions | 3,441 | 3,450 | ||
| Grant from Girlguiding WYS | 8,400 | 3,461 | ||
| Donations | 59 | 150 | ||
| Surplus on souvenirs/badges | 36 | 23 | ||
| Bank interest received | 66 | 64 | ||
| --------- | -------- | |||
| Total incoming resources | 14,187 | 7,303 | ||
| Resources expended: | ||||
| Management expenses | 141 | 696 | ||
| Insurance | 1,075 | 1,045 | ||
| Water | 240 | 166 | ||
| Cleaning | 100 | 137 | ||
| Light and heat | 1,214 | 1,532 | ||
| Repairs and maintenance | 10,203 | 1,437 | ||
| Depreciation | 1,957 | 1,890 | ||
| ------- | ------- | |||
| Total resources expended | (14,930) | (6,903) | ||
| --------- | -------- | |||
| Net (outgoing)/incoming resources for | the year | (743) | 400 | |
| ===== | ===== |
4
THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)
YEAR ENDED 31 DECEMBER 2024
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 2024 Additions As at 31 December 2024 Depreciation As at 1 January 2024 Charge for the year As at 31 December 2024 Net Book Values As at 31 December 2024 |
Furniture and Property Fittings Total £ £ £ 79,783 19,132 98,915 - 334 334 --------- -------- -------- 79,783 19,466 99,249 --------- -------- -------- 32,765 16,363 49,128 1,198 759 1,957 --------- -------- -------- 33,963 17,122 51,085 --------- -------- -------- 45,820 2,344 48,164 ===== ==== ===== |
|---|---|
3. Stocks
Badge and souvenir stocks
| 2024 | 2023 |
|---|---|
| £ | £ |
| 194 | 222 |
| === | === |
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.
Girlguiding West Yorkshire South
Report and Accounts
Year ended 31 December 2024
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 2024 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:
-
examine the accounts (under section 43(3)(a) of the 1993 Act);
-
follow the procedures laid down in the General Directions given by the Charity (under section 43(7)(b) of the 1993 Act); and
-
Commissioners
-
state whether particular matters have come to my attention.
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:
-
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 accounting 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.
Kerri Clements Independent Reviewer
27 April 2025
2
Girlguiding West Yorkshire South (Registered Charity No. 509670)
Balance sheet - 31 December 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ £ |
£ | £ £ |
|
| Tangible Fixed Assets | 2 | 543 | 991 | ||
| Current Assets | |||||
| Stocks | 3 | 2,594 | 2,969 | 2,969 | |
| Debtors (due within one year) | 944 | 944 | 944 | ||
| Bank balances | 4 | 86,500 | 97,312 | 97,312 | |
| Cash balance - Badges | 186 | 304 | 304 | ||
| Cash balance – County office | - | - | - | ||
| ------- | ------- | ------- | |||
| 90,224 | 101,529 | 101,529 | |||
| ------- | ------- | ------- | |||
| Creditors - amounts falling due within one year | |||||
| Creditors and accrued charges | (1,970) | (4,464) | |||
| ------ | ------ | ------ | |||
| Net Current Assets | 88,254 | 97,065 | |||
| ------- | ------- | ||||
| Total Assets less Current Liabilities | 88,797 | 98,056 | |||
| ====== | ===== | ||||
| Capital and Reserves - unrestricted funds | |||||
| General Fund | |||||
| Brought forward at 1 January | 98,056 | 109,641 | |||
| Net incoming (outgoing) resources | (9,259) | (11,585) | |||
| ------- | --------- | ||||
| Carried forward at 31 December | 88,797 | 98,056 | |||
| ====== | ====== |
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
Girlguiding West Yorkshire South (Registered Charity No. 509670)
Statement of Financial Activities - Year Ended 31 December 2024
| Unrestricted Funds | Unrestricted Funds | |||
|---|---|---|---|---|
| Income and Expenditure | 2024 | 2023 | ||
| Incoming resources: | £ | £ | £ | £ |
| Subscriptions received from units | 15,657 | 18,506 | ||
| Bank interest received | 2,833 | 850 | ||
| Grants | 5,624 | 402 | ||
| County badge sales | 7,885 | 10,303 | ||
| General Donations | - | 10 | ||
| Senior Section Activities | - | 320 | ||
| Training | 2,168 | 4,892 | ||
| County events | 19,940 | 1,496 | ||
| ------- | ------- | |||
| Total incoming resources | 54,106 | 36,779 | ||
| ------- | ------- | |||
| Resources expended: | ||||
| Direct charitable expenditure | ||||
| Subscription passed to Wysholme | 3,441 | 3,450 | ||
| Maintenance of Wysholme | 8,400 | 3,461 | ||
| Special grants to members | 4,425 | 549 | ||
| Mentor expenses | - | 351 | ||
| Training | 3,195 | 7,378 | ||
| Cost of county badge sales | 7,771 | 9,842 | ||
| County events | 18,767 | 2,206 | ||
| Senior section | - | 244 | ||
| Gifts and donations | 317 | 1,701 | ||
| ------ | ------ | |||
| 46,316 | 29,182 | |||
| Management and administration expenditure | ||||
| Annual General Meeting costs | 120 | 195 | ||
| Girlguiding subscriptions | 464 | 481 | ||
| Management administration expenses | 15,873 | 17,874 | ||
| Bank Charges | 144 | 184 | ||
| Depreciation | 448 | 448 | ||
| ------ | ------- | |||
| 17,049 | 19,182 | |||
| ------- | -------- | |||
| Total resources expended | (63,365) | (48,364) | ||
| ------- | -------- | |||
| Net (outgoing)/incoming resources | (9,259) | (11,585) | ||
| ===== | ===== |
4
Girlguiding West Yorkshire South (Registered Charity No. 509670)
Notes to the Accounts
Year Ended 31 December 2024
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 2024 15,700 Additions - As at 31 December 2024 15,700 Depreciation As at 1 January 2024 14,708 Charge for the year 448 As at 31 December 2024 15,156 Net Book Values As at 1 January 2024 992 As at 31 December 2024 543 Stocks 2024 2023 £ £ Badge stocks 2,594 2,969 Bank Balances 2024 2023 £ £ Deposit Accounts - Instant access account 4,797 6,993 - 32 day notice account 17,759 27,204 - Fixed term deposit account 60,000 60,000 Current Accounts - Treasurers account 43 565 - Badges 3,901 2,550 86,500 97,312 |
|---|---|
- The charity 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.
5
Girlguiding West Yorkshire South (Registered Charity No. 509670) Notes to the accounts Year Ended 31 December 2024
-
All the charity’s operations are continuing operations and none were discontinued or acquired during the year.
-
The charity has no intangible assets, or assets that are inalienable or historic.
-
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 2024
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 2024 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:
-
examine the accounts (under section 43(3)(a) of the 1993 Act);
-
follow the procedures laid down in the General Directions given by the Charity
-
Commissioners (under section 43(7)(b) of the 1993 Act); and
-
state whether particular matters have come to my attention.
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
-
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 accounting 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.
Kerri Clements Independent Reviewer
27 April 2025
2
THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)
WYSHOLME ACTIVITY CENTRE
BALANCE SHEET - 31 DECEMBER 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Tangible Fixed Assets | 2 | 48,165 | 49,787 | ||
| Current Assets | |||||
| Stocks | 3 | 194 | 222 | ||
| Prepayments | 1,315 | 1,075 | |||
| Bank - Treasurers Account | 4,346 | 902 | |||
| Bank - Instant Access Account | 3,548 | 6,482 | |||
| --------- | -------- | ||||
| 9,403 | 8,681 | ||||
| --------- | -------- | ||||
| Creditors - amounts falling due within one year | |||||
| Accrued charges | (775) | (932) | |||
| Deferred income | - | - | |||
| ------ | ------- | ||||
| (775) | (932) | ||||
| ------ | ------- | ||||
| Net Current Assets | 8,628 | 7,749 | |||
| --------- | ---------- | ||||
| Total Assets less Current Liabilities | 56,793 | 57,536 | |||
| ===== | ===== | ||||
| Capital and Reserves - unrestricted funds | |||||
| General Fund | |||||
| Balance at 1 January | 57,536 | 57,136 | |||
| Net (outgoing)/incoming) resources during the year | (743) | 400 | |||
| --------- | --------- | ||||
| Balance at 31 December | 56,793 | 57,536 | |||
| ===== | ===== |
We approve these accounts and confirm that we have made available all relevant records and information for their preparation.
................................................................... Sally Collinson - County treasurer
............................................................. Karen Wood - Wysholme Treasurer
3
THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)
STATEMENT OF FINANCIAL ACTIVITIES
WYSHOLME ACTIVITY CENTRE
YEAR ENDED 31 DECEMBER 2024
Unrestricted Funds
| Income and expenditure | 2024 | 2023 | ||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Incoming resources: | ||||
| Lettings | 2,185 | 155 | ||
| General Fund subscriptions | 3,441 | 3,450 | ||
| Grant from Girlguiding WYS | 8,400 | 3,461 | ||
| Donations | 59 | 150 | ||
| Surplus on souvenirs/badges | 36 | 23 | ||
| Bank interest received | 66 | 64 | ||
| --------- | -------- | |||
| Total incoming resources | 14,187 | 7,303 | ||
| Resources expended: | ||||
| Management expenses | 141 | 696 | ||
| Insurance | 1,075 | 1,045 | ||
| Water | 240 | 166 | ||
| Cleaning | 100 | 137 | ||
| Light and heat | 1,214 | 1,532 | ||
| Repairs and maintenance | 10,203 | 1,437 | ||
| Depreciation | 1,957 | 1,890 | ||
| ------- | ------- | |||
| Total resources expended | (14,930) | (6,903) | ||
| --------- | -------- | |||
| Net (outgoing)/incoming resources for | the year | (743) | 400 | |
| ===== | ===== |
4
THE GUIDE ASSOCIATION - WEST YORKSHIRE SOUTH (Registered Charity No. 509670)
YEAR ENDED 31 DECEMBER 2024
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 2024 Additions As at 31 December 2024 Depreciation As at 1 January 2024 Charge for the year As at 31 December 2024 Net Book Values As at 31 December 2024 |
Furniture and Property Fittings Total £ £ £ 79,783 19,132 98,915 - 334 334 --------- -------- -------- 79,783 19,466 99,249 --------- -------- -------- 32,765 16,363 49,128 1,198 759 1,957 --------- -------- -------- 33,963 17,122 51,085 --------- -------- -------- 45,820 2,344 48,164 ===== ==== ===== |
|---|---|
3. Stocks
Badge and souvenir stocks
| 2024 | 2023 |
|---|---|
| £ | £ |
| 194 | 222 |
| === | === |
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.