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2023-12-31-accounts

Charity registration number: 512723

Cheshire Border County Guides Association

Annual Report and Financial Statements for the Year Ended 31 December 2023

KM Chartered Accountants 1st Floor, Block C The Wharf Manchester Road Burnley BB11 1JG

Cheshire Border County Guides Association

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 16

Cheshire Border County Guides Association

Reference and Administrative Details

Trustees

Charity Registration Number Principal Office

Independent Examiner

Linda Pearson, County Commissioner (Chair) Pamela Street, Assistant County Commissioner Stevie Jepson, Chair of Finance Sophie Collis Julia Dean Shona Fisher Catherine Johnson Alison Morris Deborah Tomlinson Kathryn Westall Samantha Jayne Wiggett 512723 272 Peter Street Macclesfield Cheshire SK11 8EX

KM Chartered Accountants 1st Floor, Block C The Wharf Manchester Road Burnley BB11 1JG

Page 1

Cheshire Border County Guides Association

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2023.

Objectives and activities

The aims of the charity are:

• to pursue the objectives of the Guide Association concerned with the development of girls and young women.

with the 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.

Activities in 2023

As well as the units across the County offering weekly activities, other events that were available to the young members included: Arts award day for Rainbows and Brownies, Sports event for Rangers. Gang Shows, “girls get muddy” Region Day, Cheshire hike and international opportunities. We had members take part in international trips to Japan, Romania, Italy, Lisbon, Canada, Madagascar and the World Scout Jamboree in South Korea.

Our first County International trip post Covid was also planned. Regular fundraising and get-togethers were planned for the February 2024 trip to Netherlands. The fundraising included a November Ball and a Challenge Pack.

County created a Coronation challenge pack for the coronation of King Charles III , which gave all units the chance to take part. A special badge commemorating this was also created and all members received one.

There was also a Trefoil 80th Challenge pack available to units to take part in.

Two members attended the 38th WAGGGS world conference in Cyprus.

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 138 Brownies 173 Guides 66 Rangers 13
Silver awards Rainbows 92 Brownies 121 Guides 50
Gold awards Rainbow 48 Brownies 63 Guides 26

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.

14 Bronze, 17 Silver and 2 Gold awards were achieved.

Page 2

Cheshire Border County Guides Association

Trustees' Report (continued)

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

First Response: 9 in person sessions were held from January to December 2023 giving the opportunity for up to 108 to complete the training. These sessions were offered free of charge to members wef April 2023, Safe Space Training remained virtual for 2023, Gift Aid Training - 2 online sessions were offered to leaders.

Leadership qualification 68 leaders completed their leadership qualification in 2023 and 5 young leader volunteers completed their Young Leader qualification. Girlguiding launched a new “Leader Development Programme” in September 2022, which over the 12 months to September 2023 replaced the existing qualification. Our Leadership co-ordinators held a number of training sessions on the new programme. 3 Leaders completed the new LDP qualification in 2023.

Going Away qualification: 3 volunteers completed their going away qualification during 2023.

Cross-County collaborations We also started to work closely with our neighbouring County, Cheshire Forest to offer support to leaders together and to share events cross-counties.

Trefoil Guilds - Our County Trefoil Guilds continue to offer Guiding for Adults and also practical help to Girlguiding across the county. Our County Trefoil Guild ran a Spring Fair event to give units and girls who were fundraising an opportunity to do so.

Other significant events

Congratulations to Dorothy Dentith on being awarded a BEM in the King’s Birthday Honours list 2 leaders were fortunate to represent County at the Coronation Concert at Windsor Castle and our County President, County Commissioner, Assistant County Commissioner and County Queens Guide adviser attended a special coronation service at Chester Cathedral.

Our thanks and recognition event for volunteers for 2023 was held in November 2023 and hosted by Capesthorne Division. Long service awards for 2023 were:26 x 5 year service 15 x 10 year service 6 x 20 year service 5 x 30 year service 4 x 40 year Service 2 x 50 year service 1 x 60 year service

2 Good Service awards were also awarded to Elizabeth Kerr for her role and work as the Water Team Lead and to Karen Taylor for her role and work as Arts Award Adviser.

Summary

The provision of the Guiding programme continued in 2023 and opportunities for both girls and volunteers grew.

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 and planned retirements. In 2023 young member numbers increased by 6% and volunteer number grew by 3%.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 3

Cheshire Border County Guides Association

Trustees' Report (continued)

Financial review

The financial statements show a deficit of £16k for the year.

Total assets are £413k and are allocated as follows:

General fund £369k Designated funds: Water activities £18k County office £26k

The Egerton reserve was no longer required and transferred to the general fund.

Policy on reserves

Reserves are held for future activities of the charity with a planned deficit in 2024.

Plans for future periods

We aim to:

Structure, governance and management

Nature of governing document

The charity is unincorporated and established by Royal Charter, and has its constutution adopted in 2015.

Recruitment and appointment of trustees

Trustees at the date of signing are listed on page 1.

Page 4

Cheshire Border County Guides Association

Trustees' Report (continued)

Organisational structure

The County Committee shall have the following members:

County President County Commissioner Deputy Chairman (if Appointed) Assistant County Commissioner(s) (if appointed) Division Commissioners Assistant Division Commissioners (if appointed) County Secretary Chair of Finance County Treasurer Chair of Guiding Development (Programme) Chair of Adult Support (Training) County Adviser for P.R and Marketing Chair of Trefoil Guild Other Advisers, secretaries and consultants appointed to the Committee by the County Commissioner and whose appointments are ratified by the County Committee.

Major risks and management of those risks

The charity has robust risk management processes including strong financial controls and safeguarding policies in place which are monitored regularly.

The annual report was approved by the trustees of the charity on 29 October 2024 and signed on its behalf by:

......................................... Linda Pearson Trustee

Page 5

Cheshire Border County Guides Association

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

I report to the trustees on my examination of the accounts of Cheshire Border County Guides Association for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of Cheshire Border County Guides Association 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 Cheshire Border County Guides Association 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 Cheshire Border County Guides Association 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 accounting 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.

......................................

Mark Heaton FCIE FCCA

KM Chartered Accountants

1st Floor, Block C The Wharf Manchester Road Burnley BB11 1JG

29 October 2024

Page 6

Cheshire Border County Guides Association

Statement of Financial Activities for the Year Ended 31 December 2023

Note
Income from:
Donations and legacies
2
Charitable activities
3
Investment income
Total income
Expenditure on:
Charitable activities
Total expenditure
Gains/losses on investment
assets
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
13		 Unrestricted
funds
£
33,604
28,699
6,843
69,146
(84,930)
(84,930)
(137)
(15,921)
(15,921)
428,715
412,794		 Total
2023
£
33,604
28,699
6,843
69,146
(84,930)
(84,930)
(137)
(15,921)
(15,921)
428,715
412,794		 Unrestricted
funds
£
33,615
15,558
3,070
52,243
(53,836)
(53,836)
(345)
(1,938)
(1,938)
430,653
428,715		 Total
2022
£
33,615
15,558
3,070
52,243
(53,836)
(53,836)
(345)
(1,938)
(1,938)
430,653
428,715

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 13.

The notes on pages 9 to 16 form an integral part of these financial statements. Page 7

Cheshire Border County Guides Association

(Registration number: 512723) Balance Sheet as at 31 December 2023

2023 2022
Note £ £
Fixed assets
Tangible assets 9 8,356 10,043
Investments 10 38,156 50,267
46,512 60,310
Current assets
Badges in stock 3,156 4,071
Debtors 11 6,154 2,399
Cash at bank and in hand 370,756 371,751
380,066 378,221
Creditors: Amounts falling due within one year 12 (13,784) (9,816)
Net current assets 366,282 368,405
Net assets 412,794 428,715
Funds of the charity:
Unrestricted income funds
Unrestricted funds 412,794 428,715
Total funds 13 412,794 428,715

The financial statements on pages 7 to 16 were approved by the trustees, and authorised for issue on 29 October 2024 and signed on their behalf by:

......................................... Linda Pearson Trustee

The notes on pages 9 to 16 form an integral part of these financial statements. Page 8

Cheshire Border County Guides Association

Notes to the Financial Statements for the Year Ended 31 December 2023

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Cheshire Border County Guides Association meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including independent examination, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Page 9

Cheshire Border County Guides Association

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Page 10

Cheshire Border County Guides Association

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

2 Income from donations and legacies

Legacy
Grants
Gifts, fundraising and other income		 Unrestricted
funds
General
£
-
2,895
30,709
33,604		 Total
2023
£
-
2,895
30,709
33,604		 Total
2022
£
1,000
2,922
29,693
33,615

3 Income from charitable activities

Subscriptions Unrestricted
funds
General
£
28,699		 Total
2023
£
28,699		 Total
2022
£
15,558

4 Expenditure on charitable activities

Note
Depreciation
Charitable activities expenditure
Governance costs
5		 Unrestricted
funds
General
£
1,687
82,073
1,170
84,930		 Total
2023
£
1,687
82,073
1,170
84,930		 Total
2022
£
2,021
50,448
1,367
53,836

Page 11

Cheshire Border County Guides Association

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

5 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements		 Unrestricted
funds
General
£
1,170
1,170		 Total
2023
£
1,170
1,170		 Total
2022
£
1,367
1,367

6 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

7 Independent examiner's remuneration

7
Independent examiner's remuneration
2023 2022
£ £
Examination of the financial statements 1,170 1,367

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 12

Cheshire Border County Guides Association

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

9 Tangible fixed assets

Cost
At 1 January 2023
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
10 Fixed asset investments
Other investments
Cost or Valuation
At 1 January 2023
Revaluation
Additions
Disposals
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 Boats and
equipment
£
91,335
91,335
81,292
1,687
82,979
8,356
10,043
Listed
investments
£
50,267
(138)
27
(12,000)
38,156
38,156
50,267		 Total
£
91,335
91,335
81,292
1,687
82,979
8,356
10,043
Total
£
50,267
(138)
27
(12,000)
38,156
38,156
50,267

Page 13

Cheshire Border County Guides Association

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

11 Debtors
Trade debtors
Prepayments
12 Creditors
Trade creditors
Other creditors
Accruals		 2023
£
201
5,953
6,154
2023
£
77
442
13,265
13,784		 2022
£
791
1,608
2,399
2022
£
1,008
1,337
7,471
9,816

Page 14

Cheshire Border County Guides Association

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

13 Funds

Unrestricted funds
General fund
Designated
Egerton Hall
County Office
Water
Total funds
Unrestricted funds
General fund
Designated
Egerton Hall
County Office
Water
Total funds		 Balance at
1 January
2023
£
367,597
13,175
25,479
22,464
61,118
428,715
Balance at
1 January
2022
£
365,239
13,015
25,479
26,920
65,414
430,653		 Incoming
resources
£
69,146
-
-
-
-
69,146
Incoming
resources
£
52,243
-
-
-
-
52,243		 Resources
expended
£
(84,930)
-
-
-
-
(84,930)
Resources
expended
£
(53,836)
-
-
-
-
(53,836)		 Transfers
£
Other
recognised
gains/(losses)
£
17,777
(137)
(13,175)
-
-
-
(4,602)
-
(17,777)
-
-
(137)
Transfers
£
Other
recognised
gains/(losses)
£
4,296
(345)
160
-
-
-
(4,456)
-
(4,296)
-
-
(345)		 Balance at
31
December
2023
£
369,453
-
25,479
17,862
43,341
412,794
Balance at
31
December
2022
£
367,597
13,175
25,479
22,464
61,118
428,715

Page 15

Cheshire Border County Guides Association

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

14 Analysis of net assets between funds

14 Analysis of net assets between funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
8,356
38,156
380,066
(13,784)
412,794
Unrestricted
funds
General
£
10,043
50,267
378,221
(9,816)
428,715		 Total funds at
31 December
2023
£
8,356
38,156
380,066
(13,784)
412,794
Total funds at
31 December
2022
£
10,043
50,267
378,221
(9,816)
428,715

Page 16