REGISTERED CHARITY NUMBER: 512915
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 FOR WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
| Page | |
|---|---|
| Report of the Trustees | 1 - 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 - 10 |
| Detailed Statement of Financial Activities | 11 |
| Split Statement of Profit and Loss | 12 |
WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
REPORT OF THE TRUSTEES
for the year ended 31 December 2021
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. 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 2015).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
512915 Principal address 64 Grosvenor Road Coventry West Midlands CV1 3FZ
County Commissioner Mrs Nicola Lomas Assistant County Commissioners Ms Nikki Tucker Appointed 1 October 2021 Miss Katie Meads Resigned 31 July 2021 Mrs Sylvia Emerton Resigned 31 July 2021 Chair of Finance Committee Mrs Julie Thompson Trustees Ms B Suffell Trustee Ms F Bubb Trustee Ms L Beale Trustee Ms V Jones Trustee Resigned 19 October 2020 Ms R Livingstone Trustee Ms B Costello Trustee Ms J Atkins Trustee Ms D Wildish Trustee Ms C Thorpe Trustee Resigned 31 March 2020 Mrs M Chaplin Trustee Mrs S Williams Trustee Miss E Betts Trustee Miss H Wilson Trustee
Independent examiner
Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
Bankers Lloyds TSB Old Market Square Nottingham NG1 6FD
Approved by order of the board of trustees on 31 March 2022 and signed on its behalf by:
............................................. Nicola Lomas
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
TRUSTEES’ REPORT
for the year ended 31 December 2021
ACHIEVEMENTS AND PERFORMANCE Annual Review and Activities
Girlguiding Warwickshire consolidated many useful adaptations for weekly sessions and special events during 2021. Many units now choose to continue meeting online if the activity suits it with the bonus that viewing parents gain a new appreciation of the fun and benefits of guiding. Better still, many Divisions, Districts, and units reintroduced much loved face to face camps, residential and day events for girls and leaders.
Over 2021 Girlguiding Warwickshire changed shape a little. Many adults had a change of circumstances during the pandemic and felt it was time to focus on other things – with some leaving Girlguiding and other new recruits signing up. A great debt is owed to our volunteers, many of whom took on additional units, as at 2021 year end 1,400 volunteers, (close to 200 hundred less than the year before), were running 408 units. This is 25 units less than 14 months before, but girls in closing units were offered places nearby and the local cooperation meant some units joined forces and became bigger and stronger as a result. Girl membership has been steady over the year and it is good news that plans are afoot to open several more units as demand for places for girls is growing strongly.
It is clear for the girls, and helpful for volunteers, that our now well-established programme has the same six themes throughout a girl’s guiding journey. If a Rainbow, Brownie, Guide or Ranger completes challenges for all 6 themes she achieves the Gold Award for her section. In the following year the County will grow again to pass 5,000 girls enjoying these confidence building experiences. This is an amazing recovery from the post pandemic February 2021 figure of 3,848. We have many girls old enough to join but having to wait, especially since Rainbow units were allowed to opt in to accept 4 year olds. Many had reservations about this, but for decades it was the norm in Ireland, and early feedback from our opted-in Rainbow leaders is positive.
In December we were delighted that our own Jane Webster, a huge supporter and worker for Trefoil Guild and Girlguiding UK was awarded the Silver Fish, Girlguiding’s top award for volunteers.
We became one of 11 ‘Youth Organisations in Uniform’ in the new YOU West Midlands collaboration promoting youth engagement and sharing opportunities across organisations, especially for our units in Coventry, Solihull, Castle Bromwich and Marston Green.
We continue to push the message that we are for ALL girls and women and our wish to diversify our adult as well as girl membership. Volunteering is rewarding and fun, especially for those who take a turn being a District or Division Commissioner and enjoy the gratitude and support of their local team of volunteers. Any volunteer can take on this role, even if their current circumstances prevent them from attending weekly unit meetings of their own. Warwickshire’s Commissioners have done a fantastic job in 2021 helping their teams meet Girlguiding’s new standards for compliance with DBS renewals, Safe Space training and First Aid qualifications. It has been a very challenging time but Girlguiding Warwickshire has weathered it well. I am extremely grateful to all volunteers for enabling us to be in a safe position both financially and with enthusiastic volunteers and girls.
Nicola Lomas County Commissioner 20 May 2022
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE for the year ended 31 December 2021
Independent examiner's report to the trustees of Girl Guiding Warwickshire
I report to the charity trustees on my examination of the accounts of the Girl Guiding Warwickshire (the Trust) for the year ended 31 December 2021.
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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Mark Ashfield Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
Date: 20 May 2022
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 December 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total funds | Total funds | ||
| fund | fund | ||||
| Notes | £ | £ | £ | £ | |
| INCOMING RESOURCES FROM | |||||
| Charitable activities | 2a | 52,421 | - | 52,421 | 67,983 |
| Other income | 4,248 | - | 4,248 | 5,438 | |
| Total | 56,669 | - | 56,669 | 73,421 | |
| EXPENDITURE ON | |||||
| Charitable activities | 2b | 55,344 | - | 55,344 | 45,083 |
| Governance costs | 3 | 2,570 | - | 2,570 | 2,570 |
| Total | 57,914 | - | 57,914 | 47,653 | |
| NET INCOME/(EXPENDITURE) | (1,245) | - | (1,245) | 25,768 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 217,508 | 80,000 | 297,508 | 271,740 | |
| TOTAL FUNDS CARRIED FORWARD | 11 | 216,263 | 80,000 | 296,263 | 297,508 |
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
BALANCE SHEET At 31 December 2021
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total funds Total funds | ||||
| fund | fund | |||||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 7 | 1,361 | 80,000 | 81,361 | 85,443 | |
| CURRENT ASSETS | ||||||
| Stocks | 8 | 10,624 | - | 10,624 | 15,003 | |
| Debtors | 9 | 669 | - | 669 | 3,088 | |
| Cash in hand | 215,165 | - | 215,165 | 196,009 | ||
| 226,458 | - | 226,458 | 214,100 | |||
| CREDITORS | ||||||
| Amounts falling due within one year | 10 | (11,556) | - | (11,556) | (2,035) | |
| NET CURRENT ASSETS | 214,902 | - | 214,902 | 212,065 | ||
| TOTAL ASSETS LESS CURRENT | ||||||
| LIABILITIES | 216,263 | 80,000 | 296,263 | 297,508 | ||
| NET ASSETS | 216,263 | 80,000 | 296,263 | 297,508 | ||
| FUNDS | 11 | |||||
| Unrestricted funds | 216,263 | 217,508 | ||||
| Restricted funds | 80,000 | 80,000 | ||||
| TOTAL FUNDS | 216,263 | 297,508 |
The financial statements were approved by the Board of Trustees on 20 May 2022 and were signed on its behalf by:
............................................. Nicola Lomas -Trustee
The notes form part of these financial statements
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021
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 2015)', 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.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Hardiman fields campsite - land - not depreciated Computer equipment - over 3 years on a straight line basis
Stocks
Stock is the total amount of badge stocks held at the year end. It is valued on the lower of cost and net realisable value.
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.
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
for the year ended 31 December 2021
2. CHARITABLE ACTIVITIES
| a. Income Events and activities Hardiman Fields income Equipment Badge sales b. Expenditure Events and activities Hardiman Fields expenditure Wages Grants Badge purchases Office, support & other costs 3. GOVERNANCE COSTS Accountancy and legal costs |
2021 £ 43,044 5,845 30 3,502 52,421 2021 £ 4,488 4,163 12,421 1,635 10,014 22,623 55,344 2021 £ 2,570 |
2020 £ 63,111 2,402 23 2,447 |
|
|---|---|---|---|
| 67,983 | |||
| 2020 £ 7,058 3,093 12,200 650 1,118 20,964 |
|||
| 45,083 | |||
| 2020 £ 2,570 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
Trustees' expenses
During the year one trustee was reimbursed total expenses of £842 (2020 - one trustee: £176).
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2021 | 2020 |
|---|---|
| 2 | 2 |
No employees received emoluments in excess of £60,000.
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
for the year ended 31 December 2021
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund Restricted fund £ £ INCOMING RESOURCES FROM Charitable activities 67,983 - Other income 5,438 - Total 73,421 - EXPENDITURE ON Charitable activities 45,083 Governance costs 2,570 - Total 47,653 - NET INCOME 25,768 - RECONCILIATION OF FUNDS Total funds brought forward 191,740 80,000 TOTAL FUNDS CARRIED FORWARD 217,508 80,000 |
Total funds £ 67,983 5,438 73,421 45,083 2,570 |
|---|---|
| 47,653 25,768 271,740 297,508 |
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS – CONTINUED
for the year ended 31 December 2021
7. TANGIBLE FIXED ASSETS
| Computer | Hardiman | |
|---|---|---|
| Equipment | fields campsite | |
| £ | £ | |
| COST | ||
| At 1 January 2021 | 12,248 | 80,000 |
| As at 31 December 2021 | 12,248 | 80,000 |
| DEPRECIATION | ||
| At 1 January 2021 | 6,805 | - |
| Charge for the year | 4,082 | - |
| As at 31 December 2021 | 10,887 | - |
| NET BOOK VALUE | ||
| At 31 December 2021 | 1,361 | 80,000 |
| At 31 December 2020 | 5,443 | 80,000 |
Included in cost of land and buildings is freehold land of £80,000 (2020 - £80,000) which is not depreciated.
Hardiman fields campsite was independently valued on an open market basis on 11 May 2012 by Messrs Sheldon Bosley, Chartered Surveyors. The trustees are not aware of any material changes since the last valuation.
8. STOCKS
| Stocks 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Accruals and deferred income Social security and other taxes |
|
|---|---|
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
for the year ended 31 December 2021
11. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||||
|---|---|---|---|---|---|
| Net | |||||
| movement in | |||||
| At 1.1.21 | funds | At 31.12.21 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 217,508 | (1,245) | 216,263 | ||
| Restricted funds | |||||
| Hardiman fields campsite | 80,000 | - | 80,000 | ||
| TOTAL FUNDS | 297,508 | (1,245) | 296,263 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources |
Movement in | |||
| resources | expended | funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 56,669 | (57,914) | (1,245) | ||
| TOTAL FUNDS | 56,669 | (57,914) | (1,245) |
Comparatives for movement in funds
| Comparatives for movement in funds | |||
|---|---|---|---|
| Net | |||
| movement in | |||
| At 1.1.20 | funds | At 31.12.20 | |
| £ | £ | £ | |
| Unrestricted Funds | |||
| General fund 191,740 |
25,768 | 217,508 | |
| Restricted Funds | |||
| Hardiman fields campsite 80,000 |
- | 80,000 | |
| TOTAL FUNDS 271,740 |
25,768 | 297,508 | |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources |
Movement in | |
| resources | expended | funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund 73,421 |
(47,653) | 25,768 | |
| TOTAL FUNDS 73,421 |
(47,653) | 25,768 |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2021.
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2021
| INCOMING RESOURCES Charitable activities Hardiman Fields Events and activities Equipment Badge sales Other income Other incoming resources Total incoming resources EXPENDITURE Charitable activities Hardiman Fields expenditure Events and activities Salaries Grants Badge purchases Office and other support costs Other costs Stock correction Support costs Governance costs Accountancy and legal fees Total resources expended Net income/(expenditure) |
2021 £ 5,845 43,044 30 3,502 52,421 4,248 56,669 4,163 4,488 12,421 1,635 10,014 22,333 290 - 55,344 2,570 57,914 (1,245) |
2020 £ 2,402 63,111 23 2,447 67,983 5,438 73,421 3,093 7,058 12,200 650 7,273 20,774 191 (6,156) 45,083 2,570 47,653 25,768 |
|---|---|---|
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WARWICKSHIRE GUIDE ASSOCIATION KNOWN AS GIRL GUIDING WARWICKSHIRE
SPLIT STATEMENT OF PROFIT AND LOSS
for the year ended 31 December 2021
| GGW - Main Income Events and activities Equipment Badge sales Other incoming resources Expenditure Events and activities Salaries Grants Badge purchases Office and other support costs Other costs Stock correction Accountancy and legal fees GGW - Main surplus/(deficit) for the year Hardiman Fields Hardiman Fields income Hardiman Fields expenditure Hardiman Fields surplus/(deficit) for the year Total surplus/(deficit) for the year |
2021 £ 43,044 30 3,502 4,248 50,824 4,488 12,421 1,635 10,014 22,333 290 - 2,570 53,751 (2,927) 5,845 (4,163) 1,682 (1,245) |
2020 £ 63,111 23 2,447 5,438 71,019 7,058 12,200 650 7,273 20,774 191 (6,156) 2,570 44,560 26,459 2,402 (3,093) (691) 25,768 |
|
|---|---|---|---|
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