2022-12-31-accounts - Cheshire Border County Guides Association

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REGISTERED CHARITY NUMBER: 512723

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st December 2022

for

Cheshire Border County Guides Association

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

Cheshire Border County Guides Association

Contents of the Financial Statements for the Year Ended 31st December 2022

		Page
Report of the Trustees	1	to	5
Independent Examiner's Report		6
Statement of Financial Activities		7
Balance Sheet		8
Notes to the Financial Statements	9	to	14
Detailed Statement of Financial Activities	15	to	16

Cheshire Border County Guides Association

Report of the Trustees for the Year Ended 31st December 2022

The trustees present their report with the financial statements of the charity for the year ended 31st December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The charity's formal name is Cheshire Border County Guides Association. Its operational name is Girlguiding Cheshire Border and is often referred to in this report as the County. The charity's governing document is the Guide Association Royal Charter of 1922. The Royal Charter and byelaws, the Guiding Manual (4th edition), various Handbooks and the County Constitution together determine how the charity is governed.

The Guide Association (known as Girlguiding) Charity No. 30616

The Guide Association North West England (the Region) Charity No. 521694

Cheshire Border County Guides Association (the County)

Divisions 4

Districts 16

Units 187

Cheshire Border County Guides Association is constituted as a branch of the Guide Association in accordance with the Royal Charter, and has the status of a Girlguiding County with North West Region of the Guide Association. The structural organisation of the Guide Association is linked through:

a) The appointment of Commissioners and leaders and/or volunteers.The County Commissioner is appointed by the Region Chief Commissioner and is an ex officio voting member of the Region Executive Committee. The County Commissioner appoints the Division Commissioners within the County and the Division Commissioners are ex officio voting members of the County Executive Committee

b) Shared commitments to the objects of the Royal Charter and adherence to the rules and regulations set out in the Guiding Manual and Association handbooks.

Within Girlguiding and as accepted by the Charity Commissioners, the various organisational levels retain separate identity for charity registration and accounting purposes. Accordingly, no consolidated accounts are prepared, and the County accounts do not include the transactions or assets and liabilities of any Division, District or Unit within the County.

The financial administration of the County is subject to the Rules and other provisions of the Guiding Manual and charity law.

The trustees have pleasure in presenting their report for the year ended 31 December 2022.

OBJECTIVES AND ACTIVITIES Objectives and activities Aims

Girlguiding Cheshire Border;

for all girls across the county to be their best
to pursue the objectives of the Guide Association concerned with the development of girls and young women.

Objective:

Girlguiding Cheshire Border will provide the girls and young women in our county with the space and opportunities they need to thrive, grow and give back to their communities.

Page 1

Cheshire Border County Guides Association

Report of the Trustees for the Year Ended 31st December 2022

OBJECTIVES AND ACTIVITIES Significant activities

COVID-19 in 2022

With National and local restrictions ending in Spring 2022 units were able to meet without the added complications that lockdowns and restrictions brought.

Significant events for young people:

As well as the units across the County offering weekly activities, Districts and Divisions re-started larger scale events, which included an Outdoor Activities Day for Crewe district, a Division Day for Capesthorne to Waddow Hall and centenary events across the year were organised in Sandbach district, which included a sleepover for all sections.

With the help of Girlguiding NW England and sponsorship from Sports England as a County we ran a multi sports day for all sections in liaison with Macclesfield Community Sports Trust who offered taster sessions in Basketball, Football, Rugby and Lacrosse as well as dance and Zumba activities.

A number of our volunteers and girls attended Girlguiding NW England International Selection (INTOPS) events and we were fortunate to have 4 leaders and 8 girls selected for NW England 2023 International trips, which covered Romania, Madagascar, Lisbon and Japan. One young member was also selected for the 2023 World Scout Jamboree in Korea

In the Autumn of 2022 we held our own County INTOPS event to select girls for a County 2023 Trip. Over 25 girls attended.

Members from all sections also took the opportunity to join Cheshire Scouts Chamboree 2022, which took place at Tabley Showground in August 2022.

Section Bronze, Silver and Gold Awards

Girlguiding programme activities continued and we saw more girls able to achieve their section special awards as follows:-

Bronze awards Rainbows 128 Brownies 75 Guides 39 Silver Awards Rainbows 36 Brownies 40 Guides 25 Gold Awards Rainbow 18 Brownies 44 Guides 21

Activities in the community. Units continued to be part of community events and engage with community projects including Bra Banks and community gardens

Duke of Edinburgh Award:

Our DofE team worked very hard to ensure the young members were able to complete these awards.

9 Bronze, 7 Silver and 1 Gold awards were achieved.

Events designed for the direct training and support of adult leaders included:

First Response: 10 in person sessions were held from January to December 2022 giving the opportunity for up to 120 to complete the training.

Safe Space Training remained virtual for most of 2022 with 1 session in person for those unable to attend virtually. Commissioner training morning was held in November 2022.

Leadership qualification 43 leaders completed their leadership qualification in 2022 and 11 young leader volunteers completed they Young Leader qualification. Girlguiding launched a new "Leader development Programme" in September 2022, which will over the 12 months to September 2023 replace the existing qualification. Our Leadership co-ordinators held a number of training sessions on the new programme.

Going Away qualification: 2 volunteers completed their going away qualification during 2022.

Page 2

Cheshire Border County Guides Association

Report of the Trustees for the Year Ended 31st December 2022

OBJECTIVES AND ACTIVITIES

Trefoil Guilds - Our County Trefoil Guilds continue to offer Guiding for Adults and also practical help to Girlguiding across the county.

Other significant events

Congratulations to Rosemary (Ro) Schofield on being selected as a Royal Voluntary Service Platinum Champion and being one of Cheshire Life's 70 Platinum Heroes.

We held two thanks and recognition events in 2022, the first in March 2022 to recognise members' long service from 2020 and 2021 (Covid years) and then in November 2022 for long service achieved in 2022. In total over the 2 events the following long service contributions were recognised

89 x 5 year service 55 x 10 year service 25 x 20 year service

11 x 30 year service 6 x 40 year Service 10 x 50 year service

In March 2022, we also thanked Heather Cann for 20 years dedication to the County as President and shared lots of memories.

In November 2022, Julia Lunn was awarded the Region Chief Award. Well done to Julia.

Summary

The provision of the Guiding programme returned to being in person in 2022 and being able to hold larger scale events and joint activities was welcomed.

None of our units closed due to financial reasons, units closed due to volunteer resignations which were for a number of reasons - individuals unable to continue volunteering, health concerns due to COVID-19, planned retirement. In 2022 numbers started increasing.

Plans for 2023

Prioritise adult recruitment

Improve our PR and social media presence

Review County constitution and exec format to ensure we make best use of volunteer strengths. Build on the International Opportunities for girls and leaders with a view to being able to offer annual trips To work hard to promote the Association's aims and objectives and to recruit new members

To continue to run a range of specialised trainings to develop our adult leaders in a wide range of areas

To continue to give girls a variety of opportunities within local meetings and as part of the wider County

FINANCIAL REVIEW

Financial position

The charity has a net deficit this year of £1,591 (2021 deficit of £14,678), as shown in the statement of financial activities.

Principal funding sources

Most funding comes from members' subscriptions. Major expenditure items include the programme of activities offered and training of adults.

Reserves policy General Reserve

The general reserve is to cover the running costs of the County and any unexpected expenditure.

Specific Reserves

The boating funds are used for the purchase of new boating equipment.

Page 3

Cheshire Border County Guides Association

Report of the Trustees for the Year Ended 31st December 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The constitution of the guiding county of Cheshire Border is the main governing document, under which the trustees of the charity are appointed. The affairs of the charity are managed and regulated by its Trustees.

The Trustees are the County Commissioner, Assistant County Commissioner, the eight Division Commissioners, together with the chairs of the main sub-committees of Finance, PR, Adult Support and Guiding Development. Trustees will serve for a minimum term of office of three years.They would be removed from the trustee office if they cease to hold these roles before their anticipated term has expired. Division commissioners are assigned a mentor and follow the Guide Association induction programme. Additional formal and informal training is available to meet individual needs.

Organisational structure

The county of Girlguiding Cheshire Border is one of seventeen counties within the Region of N W England. The charity is subject to the policies agreed by the Guide Association and the chair of Trustees is also a trustee of Girlguiding N W England. Details of officers who served during the year are shown on page 8.

Risk management

The trustees have examined the major strategic, business and operational risks which the charity faces. These are renewed annually. Policies, systems and processes exist and are updated regularly to mitigate risks as far as possible.

Statement of the Responsibilities of the Trustees for the Accounts

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these accounts, the trustees are required to:

Select suitable accounting policies and then apply them consistently; observe the methods and principles in the charities SORP; make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
Prepare the accounts on the going concern basis unless it is inappropriate to presume the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

512723

Principal address

272 Peter Street Macclesfield Cheshire SK11 8EX

Page 4

Cheshire Border County Guides Association

Report of the Trustees for the Year Ended 31st December 2022

Trustees

Mrs S V Jepson Chair of Finance Mrs L B Pearson County Commissioner Mrs A Morris Division Commissioner - Weaver Mrs M Pickersgill Division Commissioner - Weaver (resigned 27/5/2022) Mrs R D Robinson Division Commissioner - Capesthorne (resigned 5/10/2022) Mrs P Street Assistant County Commissioner Mrs D J Tomlinson Middlewood Division Commissioner Ms J A Lunn Chair of Adult Support (resigned 13/1/2023) Mrs J McCoy Div Commissioner Middlewood (resigned 16/6/2022) Miss V McAlpine Assistant Div Commissioner Middlewood (resigned 16/6/2022) Mrs S Fisher Division Commissioner Moreton Mrs J Dean (appointed 1/3/2023) Mrs S J Wiggett (appointed 1/3/2023) Mrs R D Robinson (appointed 1/3/2023) Mrs S Collis Division Commissioner Capesthorne (appointed 5/10/2022) Mrs C Johnson Division Commissioner Middlewood (appointed 16/6/2022) Mrs K Westall Division Commissioner Weaver (appointed 25/5/2022) Mrs K Williams Division Commissioner Capesthorne (appointed 5/10/2022) (resigned 3/4/2023)

Mrs J Dean Learning & Training Support Lead Mrs S J Wiggett Programme Support Lead Mrs R D Robinson Outdoor Activities Adviser

Chair of Trefoil Ms L Mooney

County President Mrs S Taylor

County Secretary Vacant

Chair of Adult Support Ms J Lunn (until 13 January 2023)

County Treasurer Mrs S Garnett ( from 11 July 2022), Miss H Barber (until 11 July 2022)

Bankers

Royal Bank of Scotland 2 Bradwall Road Sandbach Cheshire CW11 9UB

Independent Examiner

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

Approved by order of the board of trustees on 30th September 2023 and signed on its behalf by:

Mrs L B Pearson - Trustee

Page 5

Independent Examiner's Report to the Trustees of Cheshire Border County Guides Association

Independent examiner's report to the trustees of Cheshire Border County Guides Association

I report to the charity trustees on my examination of the accounts of Cheshire Border County Guides Association (the Trust) for the year ended 31st December 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Colin Higginson

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

30th September 2023

Page 6

Cheshire Border County Guides Association

Statement of Financial Activities

for the Year Ended 31st December 2022

Unrestricted funds Notes £ VOLUNTARY INCOME FROM Donations and legacies 4,241 Charitable activities Primary purpose charitable activities 12,430 Other trading activities 2 29,693 Investment income 3 3,070 Other income - Total 49,434 EXPENDITURE ON Raising funds 3,730 Charitable activities Primary purpose charitable activities 47,295 Total 51,025 NET INCOME/(EXPENDITURE) (1,591) Other recognised gains/(losses) Gains/(losses) on revaluation of fixed assets (345) Net movement in funds (1,936) RECONCILIATION OF FUNDS Total funds brought forward 430,653 TOTAL FUNDS CARRIED FORWARD 428,717	Restricted funds £ - - - - - - - - - - - - - -	31/12/22 31/12/21 Total Total funds funds £ £ 4,241 140 12,430 8,437 29,693 198 3,070 2,000 - 3,121 49,434 13,896 3,730 391 47,295 28,183 51,025 28,574 (1,591) (14,678) (345) 731 (1,936) (13,947) 430,653 444,600 428,717 430,653	31/12/22 31/12/21 Total Total funds funds £ £ 4,241 140 12,430 8,437 29,693 198 3,070 2,000 - 3,121 49,434 13,896 3,730 391 47,295 28,183 51,025 28,574 (1,591) (14,678) (345) 731 (1,936) (13,947) 430,653 444,600 428,717 430,653

			8,437
			198
			2,000
			3,121
			13,896
			391
			28,183
			28,574
			(14,678) 731 (13,947)
			444,600

			430,653

The notes form part of these financial statements

Page 7

Cheshire Border County Guides Association

Balance Sheet

31st December 2022

Unrestricted funds Notes £ FIXED ASSETS Tangible assets 6 10,044 Investments 7 50,267 60,311 CURRENT ASSETS Stocks 8 4,071 Debtors 9 2,400 Cash at bank and in hand 371,751 378,222 CREDITORS Amounts falling due within one year 10 (9,816) NET CURRENT ASSETS 368,406 TOTAL ASSETS LESS CURRENT LIABILITIES 428,717 NET ASSETS 428,717 FUNDS 12 Unrestricted funds TOTAL FUNDS	Restricted funds £ - - - - - - - - - - -	31/12/22 Total funds £ 10,044 50,267 60,311 4,071 2,400 371,751 378,222 (9,816) 368,406 428,717 428,717 428,717 428,717	31/12/21 Total funds £ 12,065 50,609
			62,674
			4,687 7,415 356,965
			369,067
			(1,088) 367,979 430,653
			430,653
			430,653 430,653

The financial statements were approved by the Board of Trustees and authorised for issue on 30th September 2023 and were signed on its behalf by:

L B Pearson - Trustee

The notes form part of these financial statements

Page 8

Cheshire Border County Guides Association

Notes to the Financial Statements

for the Year Ended 31st December 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost and 10% on cost Fixtures and fittings - 20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 9

Cheshire Border County Guides

Association

Notes to the Financial Statements - continued for the Year Ended 31st December 2022

2. OTHER TRADING ACTIVITIES

3.

OTHER TRADING ACTIVITIES
	31/12/22	31/12/21
	£	£
Subscriptions	29,693	198

INVESTMENT INCOME
	31/12/22	31/12/21
	£	£
Deposit account interest	3,070	2,000

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2022 nor for the year ended 31st December 2021.

Trustees' expenses

Expenses paid to the trustees for the year totalled £1,722 (2021 £285). These expenses were made up of trustees being reimbursed for their expenses as follows, Commissioner expenses for 2 trustees £1,239 (2021 £0), management expenses for 1 trustee £268 (2021 £0) computer expenses for 1 trustee of £94 (2021 264), Admin expense for 1 trustee of £0 (202 :£21), County events for 1 trustee £110 (2021 £0) and Presentation evening for 1 trustee £11 (2021 £0).

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds £ VOLUNTARY INCOME FROM Donations and legacies 140 Charitable activities Primary purpose charitable activities 8,437 Other trading activities 198 Investment income 2,000 Other income 3,121 Total 13,896 EXPENDITURE ON Raising funds 391 Charitable activities Primary purpose charitable activities 28,183 Total 28,574 NET INCOME/(EXPENDITURE) (14,678) Other recognised gains/(losses) Gains on revaluation of fixed assets 731 Net movement in funds (13,947)	Restricted funds £ - - - - - - - - - - - -	Total funds £ 140 8,437 198 2,000 3,121
		13,896
		391 28,183
		28,574
		(14,678) 731
		(13,947)

continued...

Page 10

Cheshire Border County Guides

Association

Notes to the Financial Statements - continued for the Year Ended 31st December 2022

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted Total funds funds funds £ £ £ RECONCILIATION OF FUNDS Total funds brought forward 444,600 - 444,600 TOTAL FUNDS CARRIED FORWARD 430,653 - 430,653 6. TANGIBLE FIXED ASSETS Fixtures Plant and and machinery fittings Totals £ £ £ COST At 1st January 2022 and 31st December 2022 15,819 75,516 91,335 DEPRECIATION At 1st January 2022 9,906 69,364 79,270 Charge for year 664 1,357 2,021 At 31st December 2022 10,570 70,721 81,291 NET BOOK VALUE At 31st December 2022 5,249 4,795 10,044 At 31st December 2021 5,913 6,152 12,065 7. FIXED ASSET INVESTMENTS Unlisted investments £ MARKET VALUE At 1st January 2022 50,609 Additions 3 Revaluations (345) At 31st December 2022 50,267 NET BOOK VALUE At 31st December 2022 50,267 At 31st December 2021 50,609	5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted Total funds funds funds £ £ £ RECONCILIATION OF FUNDS Total funds brought forward 444,600 - 444,600 TOTAL FUNDS CARRIED FORWARD 430,653 - 430,653 6. TANGIBLE FIXED ASSETS Fixtures Plant and and machinery fittings Totals £ £ £ COST At 1st January 2022 and 31st December 2022 15,819 75,516 91,335 DEPRECIATION At 1st January 2022 9,906 69,364 79,270 Charge for year 664 1,357 2,021 At 31st December 2022 10,570 70,721 81,291 NET BOOK VALUE At 31st December 2022 5,249 4,795 10,044 At 31st December 2021 5,913 6,152 12,065 7. FIXED ASSET INVESTMENTS Unlisted investments £ MARKET VALUE At 1st January 2022 50,609 Additions 3 Revaluations (345) At 31st December 2022 50,267 NET BOOK VALUE At 31st December 2022 50,267 At 31st December 2021 50,609	Total funds £ 444,600
		430,653
		Totals £ 91,335 79,270 2,021 81,291 10,044
5,913	6,152	12,065
	Unlisted investments £ 50,609 3 (345) 50,267 50,267 50,609
		50,609

There were no investment assets outside the UK.

continued...

Page 11

Cheshire Border County Guides

Association

Notes to the Financial Statements - continued for the Year Ended 31st December 2022

8. STOCKS Stocks 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors Prepayments 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 11) Trade creditors Other creditors 11. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts 12. MOVEMENT IN FUNDS At 1/1/22 £ Unrestricted funds General unrestricted income fund 365,239 County Office 25,479 Egerton Hall 13,015 Water 26,920 430,653 TOTAL FUNDS 430,653	31/12/22 £ 4,071 31/12/22 £ 791 - 1,609 2,400 31/12/22 £ - 2,346 7,470 9,816 31/12/22 £ - Net movement in funds £ 2,360 - 160 (4,456) (1,936) (1,936)
		31/12/21 £
			4,687

		31/12/21 £
			615
			6,800 -
			7,415

		31/12/21 £
			6
			- 1,082 1,088

		31/12/21 £
			6
		At 31/12/22 £ 367,599 25,479 13,175 22,464 428,717 428,717

continued...

Page 12

Cheshire Border County Guides Association

Notes to the Financial Statements - continued for the Year Ended 31st December 2022

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General unrestricted income fund Egerton Hall Water TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General unrestricted income fund County Office Egerton Hall Water TOTAL FUNDS	Incoming resources £ 46,003 160 3,271 49,434 49,434 At 1/1/21 £ 384,546 25,479 13,616 20,959 444,600 444,600	Resources expended £ (43,298) - (7,727) (51,025) (51,025) Net movement in funds £ (12,823) - 23 (1,147) (13,947) (13,947)	Gains and Movement losses in funds £ £ (345) 2,360 - 160 - (4,456) (345) (1,936) (345) (1,936) Transfers between At funds 31/12/21 £ £ (6,485) 365,238 - 25,479 (623) 13,016 7,108 26,920 - 430,653 - 430,653

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	£	£	£	£
Unrestricted funds
General unrestricted income fund	10,750	(24,304)	731	(12,823)
Egerton Hall	23	-	-	23
Water	3,123	(4,270)	-	(1,147)
	13,896	(28,574)	731	(13,947)
TOTAL FUNDS	13,896	(28,574)	731	(13,947)

continued...

Page 13

Cheshire Border County Guides Association

Notes to the Financial Statements - continued for the Year Ended 31st December 2022

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General unrestricted income fund County Office Egerton Hall Water TOTAL FUNDS	At 1/1/21 £ 384,546 25,479 13,616 20,959 444,600 444,600	Net movement in funds £ (10,463) - 183 (5,603) (15,883) (15,883)	Transfers between funds £ (6,485) - (623) 7,108 - -	At 31/12/22 £ 367,598 25,479 13,176 22,464
				428,717
				428,717

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	£	£	£	£
Unrestricted funds
General unrestricted income fund	56,753	(67,602)	386	(10,463)
Egerton Hall	183	-	-	183
Water	6,394	(11,997)	-	(5,603)
	63,330	(79,599)	386	(15,883)
TOTAL FUNDS	63,330	(79,599)	386	(15,883)

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2022.

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Cheshire Border County Guides Association

Detailed Statement of Financial Activities for the Year Ended 31st December 2022

VOLUNTARY INCOME
Donations and legacies
Donations - County
Legacies
Grants
Sundry Income
Other trading activities
Subscriptions
Investment income
Deposit account interest
Charitable activities
Primary purpose charitable act
Sale of badges
Other income
Insurance income
Total incoming resources
EXPENDITURE
Other trading activities
Opening stock
Purchases of badges
Closing stock
Charitable activities
Insurance
General Administration
Charitable activities
Subscriptions to region
Grants
Support costs
Management
Postage and stationery
Carried forward

31/12/22
31/12/21
£
£
319
134
1,000
-
2,922
-
-
6
4,241
140
29,693
198
3,070
2,000
7,055
5,256
5,375
3,181
12,430
8,437
-
3,121
49,434
13,896
4,687
4,557
3,114
521
(4,071)
(4,687)
3,730
391
455
507
449
420
33,152
20,932
2,067
1,421
3,579
-
39,702
23,280
173
191
173
191

This page does not form part of the statutory financial statements

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Cheshire Border County Guides Association

Detailed Statement of Financial Activities for the Year Ended 31st December 2022

	for the Year Ended 31st December 2022	for the Year Ended 31st December 2022
Management Brought forward General Expenses Information technology Website Other Plant and machinery Fixtures and fittings Governance costs Accountancy Total resources expended Net expenditure	31/12/22 31/12/21 £ £ 173 191 3,965 1,155 4,138 1,346 354 206 664 736 1,357 1,535 2,021 2,271 1,080 1,080 51,025 28,574 (1,591) (14,678)
		191 1,155 1,346 206 736 1,535 2,271 1,080 28,574 (14,678)

This page does not form part of the statutory financial statements

Page 16