**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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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|**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. Page 14 ## **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 Page 15 ## **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