**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
1
## **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_
2
## **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:
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 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
3
## **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
4
## **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
5
## **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.
6
## **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|
8
## **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||
|---|---|
9
## **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.
10
## **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|
|---|---|---|
11
## **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|
|---|---|---|---|
|||||
|||||
12