Charity registration number: 512723
## Cheshire Border County Guides Association
Annual Report and Financial Statements for the Year Ended 31 December 2024
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** Mrs L Pearson, County Commissioner (Chair) Mrs P Street, Assistant County Commissioner Mrs S Jepson, Chair of Finance Mrs S Collis Mrs S Fisher Mrs C Johnson Mrs D Tomlinson Mrs K Westall Mrs T Stephenson Mrs J Mason **Charity Registration Number** 512723 **Principal Office** 272 Peter Street Macclesfield Cheshire SK11 8EX **Independent Examiner** 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 2024.
## **Trustees'**
Mrs Linda Pearson Mrs Pamela Street Mrs Stevie Jepson Mrs Sophie Collis Mrs Julia Dean (resigned 7th September 2025) Mrs Shona Fisher Mrs Catherine Johnson Mrs Deborah Tomlinson Mrs Kathryn Westall Mrs Jacqueline Mason
Trustee appointed after the year end
Mrs Trudi Stephenson (appointed 11/02/2025)
## **Objectives and activities**
Aims
- 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.
## Significant events for young people:
As well as the units across the County offering weekly activities, other events that were available to the young members included, Thinking day activities at Tatton Park for all sections, Gang shows, Cheshire hike, Splash & Bushcraft days, Guides & Beyond weekend for older Guides to have a taster of what opportunities there are beyond the Guide section. Brownies were in invited to take part in a 110th Birthday bake off challenge.
We had young members take part in Region international trips to Europe, Cambodia, USA, Sweden and Roverway in Norway plus 2 leaders attended a leader only Region trip to Peru.
Our first County International trip post covid gave the opportunity to 13 girls and 5 leaders to travel to the Netherlands in February 2024.
Our international adviser team held a selection event in the spring for 2025 trips. 26 Girls and 8 leaders then started on their fundraising activities for trips in 2025 to Norway and Switzerland. Girls also travelled with units for trips across the UK.
Page 2
## **Cheshire Border County Guides Association**
## **Trustees' Report (continued)**
Celebrating 50 years of Girlguiding Cheshire Border. After 18 months of planning, we held our FUN at 50 all section event in June 2024 at Tabley Showground. We had over 1500 members of Girlguiding and Trefoil from age 5 to 80+. Activities included a fairground, inflatables, circus skills, dance workshop, archive materials with opportunity to dress up in old uniforms. The lions Macclesfield and ROAR helped with our BBQ, Wilmslow Scouts helped with carparking and we had support from numerous local businesses who provided meats, ice creams, IT, flatbed trucks, either free or discounted.
We were also joined for part of the day by the Lord Lieutenant of Cheshire and High Sheriff of Cheshire.
Activities in the community. Units continued to be part of community events and engage with community projects including Pride events, Bra Banks and Community Gardens.
County also produced Act of Kindness cards for all members in the County and encouraged units to distribute these locally with (where possible) a small gift of plants, flowers etc. This initiative was well received by the public and will be repeated in 2025.
Duke of Edinburgh Award: Our DofE team worked very hard to ensure the young members were able to complete these awards.
Awards from all levels were achieved including 5 Gold awards.
819 hours of volunteering were completed by our DofE participants.
Events designed for the direct training and support of adult leaders included:
First Response: 10 in person sessions were held from January to December 2024 giving the opportunity for up to 120 to complete the training (101 members completed the training). These sessions were offered free of charge to members wef April 2023.
Leader Development Programme (LDP) qualification Our LDP co-ordinators continued to offer training sessions for mentors and Leaders in Training. 9 Leaders completed the new LDP qualification in 2024.
Going Away qualification: 2 volunteers completed their Going Away qualification during 2024.
Cross-County collaborations: We also continued to work 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.
Volunteer Social events - During 2024 we held 2 volunteer social events to give the opportunity to thank them for their time and for them to get together with other volunteers and share their experience. We held a Sunday lunch event in Macclesfield in April 24 which also celebrated our 50th Birthday and a Coffee and Cake afternoon in October 2024 in Goostrey which gave a chance to review our Fun at 50 event.
## Other significant events / Recognitions
Congratulations to Lynn Bond who received recognition from Wilmslow Town Council for her contribution to Youth development.
Our chair of finance Stevie Jepson received a Coronation medal for being a volunteer helper at the King’s Coronation.
Laura Davis was appointed WAGGGS Treasurer and Chair of finance.
Page 3
## **Cheshire Border County Guides Association**
## **Trustees' Report (continued)**
Louise Banks, leader in Congleton took part in the NW England Region skydive fundraiser – well done to Louise.
Lauren Jones, a Young leader from Sandbach was selected to be a member of the GG Creator collective panel.
Our thanks and recognition event for volunteers for 2024 was held in November and hosted by Weaver Division. Long service awards for 2024 were:-
30 x 5 year service 14 x 10 year service 12 x 20 year service 4 x 30 year service 1 x 40 year Service 3 x 50 year service 2 x 60 year service
1 Good Service award was awarded to Libby Mooney for her role and work as LQ.
Thanks badges were awarded to the planning team for Fun at 50 and to Kat Westall for her work in setting up the new website.
We were pleased to have joining us Lord Lieutenant of Cheshire Lady Alexis Redmond, High Sheriff of Cheshire Clare Hayward, Deputy Chief Guide Sally Kettle and NWE Region Deputy Chief commissioner Tracey Johnson.
Clare Hayward presented a High Sheriff award to Karen Lynch in recognition of her dedication to inclusivity in her unit. Well done Karen.
## Summary
The provision of the Guiding programme continued in 2024 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 2024 young member numbers and volunteer numbers remained similar to 2023.
## Plans for 2025
We aim to:
- Continue to look at adult recruitment, retention and recognition including holding social and other events for adults to come together and share ideas and experiences
- Improve our PR and social media presence
- Continue to 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
- Work hard to promote the Association’s aims and objectives and to recruit new members
- Continue to run a range of specialised trainings to develop our adult leaders in a wide range of areas
- Continue to give girls a variety of opportunities within local meetings and as part of the wider County
- Review Division boundaries and the spread of units across the county.
Page 4
## **Cheshire Border County Guides Association**
## **Trustees' Report (continued)**
## **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.
## **Financial review**
## **Policy on reserves**
Reserves are held for future activities of the charity with a planned deficit in 2024.
## **Plans for future periods**
## **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.
## **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 20 October 2025 and signed on its behalf by:
......................................... Mrs L 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 2024.
## **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 FCCA FCIE KM Chartered Accountants 1st Floor, Block C The Wharf Manchester Road Burnley BB11 1JG
20 October 2025
Page 6
## **Cheshire Border County Guides Association**
## **Statement of Financial Activities for the Year Ended 31 December 2024**
|**Note**
**Income from:**
Donations and legacies
2
Charitable activities
3
Investment income
4
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Gains/losses on investment
assets
Net expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
14|**Unrestricted**
**funds**
**£**
26,111
52,434
4,393
82,938
(152,910)
(152,910)
149
(69,823)
(69,823)
412,794
342,971|**Total**
**2024**
**£**
26,111
52,434
4,393
82,938
(152,910)
(152,910)
149
(69,823)
(69,823)
412,794
342,971|**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|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 14.
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 2024**
|**Note**
**Fixed assets**
Tangible assets
10
Investments
11
**Current assets**
Badges in stock
Debtors
12
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
13
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
14|**2024**
**£**
6,965
38,305
45,270
2,562
5,246
296,507
304,315
(6,614)
297,701
342,971
342,971
342,971|**2023**
**£**
8,356
38,156|
|---|---|---|
|||46,512|
|||3,156
6,154
370,756|
|||380,066
(13,784)|
|||366,282|
|||412,794|
|||412,794|
|||412,794|
The financial statements on pages 7 to 16 were approved by the trustees, and authorised for issue on 20 October 2025 and signed on their behalf by:
......................................... Mrs L 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 2024**
## **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 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 2024 (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.
## **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.
Page 10
## **Cheshire Border County Guides Association**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
## **2 Income from donations and legacies**
|Legacy
Grants
Gifts, fundraising and other income|**Unrestricted**
**funds**
**General**
**£**
447
280
25,384
26,111|**Total**
**2024**
**£**
447
280
25,384
26,111|**Total**
**2023**
**£**
-
2,895
30,709|
|---|---|---|---|
||||33,604|
## **3 Income from charitable activities**
|Subscriptions|**Unrestricted funds**
**Designated**
**£**
**General**
**£**
5,628
46,806|**Total**
**2024**
**£**
52,434|**Total**
**2023**
**£**
28,699|
|---|---|---|---|
## **4 Investment income**
||**Unrestricted**|||
|---|---|---|---|
||**funds**|**Total**|**Total**|
||**General**|**2024**|**2023**|
||**£**|**£**|**£**|
|Interest receivable and similar income|4,393|4,393|6,843|
## **5 Expenditure on charitable activities**
|**Note**
Depreciation
Charitable activities
expenditure
Governance costs
6|**Unrestricted funds**
**Designated**
**£**
**General**
**£**
-
1,391
7,977
142,462
-
1,080
7,977
144,933|**Total**
**2024**
**£**
1,391
150,439
1,080
152,910|**Total**
**2023**
**£**
1,687
82,073
1,170|
|---|---|---|---|
||||84,930|
Page 11
## **Cheshire Border County Guides Association**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
## **6 Analysis of governance and support costs**
## **Governance costs**
|Independent examiner fees
Examination of the financial statements|**Unrestricted**
**funds**
**General**
**£**
1,080
1,080|**Total**
**2024**
**£**
1,080
1,080|**Total**
**2023**
**£**
1,170|
|---|---|---|---|
||||1,170|
## **7 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.
## **8 Independent examiner's remuneration**
|**8**
**Independent examiner's remuneration**|||
|---|---|---|
||**2024**|**2023**|
||**£**|**£**|
|Examination of the financial statements|1,080|1,170|
## **9 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 2024 (continued)**
## **10 Tangible fixed assets**
|**Cost**
At 1 January 2024
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for the year
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023|**Boats and**
**equipment**
**£**
91,335
91,335
82,979
1,391
84,370
6,965
8,356|**Total**
**£**
91,335|
|---|---|---|
|||91,335|
|||82,979
1,391|
|||84,370|
|||6,965|
|||8,356|
## **11 Fixed asset investments**
## **Other investments**
|**Cost or Valuation**
At 1 January 2024
Revaluation
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023|**Listed**
**investments**
**£**
38,156
149
38,305
38,305
38,156|**Total**
**£**
38,156
149|
|---|---|---|
|||38,305|
|||38,305|
|||38,156|
Page 13
## **Cheshire Border County Guides Association**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
|**12 Debtors**
Trade debtors
Prepayments
**13 Creditors**
Trade creditors
Other creditors
Accruals|**2024**
**£**
414
4,832
5,246
**2024**
**£**
256
871
5,487
6,614|**2023**
**£**
201
5,953|
|---|---|---|
|||6,154|
|||**2023**
**£**
77
442
13,265|
|||13,784|
Page 14
## **Cheshire Border County Guides Association**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
## **14 Funds**
|**Unrestricted funds**
General fund
**_Designated_**
County Office
Water
**Total funds**
**Unrestricted funds**
General fund
**_Designated_**
Egerton Hall
County Office
Water
**Total funds**|**Balance at 1**
**January**
**2024**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Other**
**recognised**
**gains/(losses)**
**£**
**Balance at**
**31 December**
**2024**
**£**
369,453
77,310
(144,933)
149
301,979
25,479
-
-
-
25,479
17,862
5,628
(7,977)
-
15,513
43,341
5,628
(7,977)
-
40,992
412,794
82,938
(152,910)
149
342,971
**Balance at**
**1 January**
**2023**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Other**
**recognised**
**gains/(losses)**
**£**
**Balance at**
**31**
**December**
**2023**
**£**
367,597
69,146
(84,930)
17,777
(137)
369,453
13,175
-
-
(13,175)
-
-
25,479
-
-
-
-
25,479
22,464
-
-
(4,602)
-
17,862
61,118
-
-
(17,777)
-
43,341
428,715
69,146
(84,930)
-
(137)
412,794|**Balance at**
**31 December**
**2024**
**£**
301,979
25,479
15,513|**Balance at**
**31 December**
**2024**
**£**
301,979
25,479
15,513|
|---|---|---|---|
||43,341||40,992|
||412,794||342,971|
||**Balance at**
**1 January**
**2023**
**£**
367,597
13,175
25,479
22,464
61,118
428,715||**Balance at**
**31**
**December**
**2023**
**£**
369,453
-
25,479
17,862|
||||43,341|
||||412,794|
Page 15
## **Cheshire Border County Guides Association**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
## **15 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**
**£**
6,965
38,305
304,315
(6,614)
342,971
**Unrestricted**
**funds**
**General**
**£**
8,356
38,156
380,066
(13,784)
412,794|**Total funds at**
**31 December**
**2024**
**£**
6,965
38,305
304,315
(6,614)|
|---|---|---|
|||342,971|
|||**Total funds at**
**31 December**
**2023**
**£**
8,356
38,156
380,066
(13,784)|
|||412,794|
## **16 Related party transactions**
There were no related party transactions in the year.
Page 16