REGISTERED CHARITY NUMBER: 512915
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
FOR
GIRL GUIDING WARWICKSHIRE
Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
GIRL GUIDING WARWICKSHIRE
CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 |
GIRL GUIDING WARWICKSHIRE
REPORT OF THE TRUSTEES for the year ended 31 December 2022
The trustees present their report with the financial statements of the charity for the year ended 31 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).
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GIRL GUIDING WARWICKSHIRE
REPORT OF THE TRUSTEES for the year ended 31 December 2022
ACHIEVEMENT AND PERFORMANCE Organisation and purpose
Warwickshire Guide Association (known as Girlguiding Warwickshire) is part of Girlguiding, the leading charity for girls and young women in the UK. It administers guiding in the County of Warwickshire, City of Coventry and Borough of Solihull. It is governed by a County Executive Committee, all of whom are volunteers, with one Trustee from each of the eleven Divisions and a full list of Trustees is given in this report. The County Commissioner is appointed by the Midlands Region Chief Commissioner for a term of 5 years and has now served two full years. A second Assistant County Commissioner was appointed during the year.
Through fun, friendship, challenge and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community.
Whoever they are and wherever they are from, all girls are welcome.
Our leaders run Rainbows (4-7 years), Brownies (7-10 years), Guides (10-14 years) and Rangers (14-18 years) and we have a community called Inspire for members aged 18-30.
The Trustees offer huge thanks and praise to every volunteer for generously giving their time and talents during 2022 and providing girls with amazing opportunities to develop and thrive.
Creating exceptional experiences for girls
We want to offer experiences so fun, accessible and empowering that they inspire more girls, young women and volunteers to join than ever before. The demand for spaces in the county has grown during the year, including for 4 year olds as the 2021 option to take Rainbows one year younger has become the standard. However, most units in all sections are oversubscribed and it has to be acknowledged that our membership is still impacted following Covid-19 and a decrease in volunteers as well as girls. Our aim was to recover from the post pandemic number of young members February 2021 of 3,848 to surpass the 5,000 mark and it was a great achievement to make 5,155 before the year end. It is a testament to our amazing volunteers and the fantastic weekly sessions they provide that this was despite no corresponding increase in the number of adult volunteers. Adult volunteer numbers stood at 1,362 at year end. It was regrettable that some units closed, though the positive outcome was that teams of volunteers combined forces to run 395 units in total at year end, with some able to cater for larger numbers of girls.
Special events were held at unit, District and Division level and the county's communications team encouraged members to take part in large scale events and selection for international trips put on by Girlguiding Midlands. New County Advisers were appointed for our different sections and plans commenced for large scale county activities in 2023.
Developing a rewarding volunteer experience
The introduction and development of dedicated Facebook pages for volunteers of each section, as well as those for our commissioners and shared one for all volunteers, enhanced sharing and celebrating ideas and achievements. Online support sessions for commissioners were provided as well as a range of training sessions for all and our Spring County Training Day, with a return to face-to-face trainings including our November Training Day at Kenilworth. Our hardworking county Trainers had their own training weekend in Peterborough provided by Girlguiding Midlands and Anglia regions.
The county used its full quota for nominations for the Chief Commissioner's Award and throughout the year long-service awards were presented for 5 years and more service. We were delighted to have Helen as our first Queen's Guide Award success after the interruption of Covid, and plan to encourage a steady increase in candidates from 2023.
Being more inclusive and making a bigger impact
An appointment of a new Inclusion Adviser in addition to our experienced Special Needs Advisers enhanced our access to advice and expertise for being more inclusive. Advisers participated in discussions at region and county level and information was cascaded via the monthly county newsletter on how leaders need to review what is said and done at guiding events and alter those that we know make some newcomers feel unwelcome. Alternative wording for traditional Taps, Brownie Bells and other songs were recommended and adopted by a growing number of units. We continue to promote the key message that we are for all girls and women and to become more aware of the diversity in our communities.
A large proportion of the Girlguiding Midlands contingent at Birmingham Pride was from Warwickshire leaders and Rangers, and as a result plans were put in place to run more local Pride events in 2023 including being represented at Warwickshire Pride.
Many units carried out social action projects including participating in the region challenge to support foodbanks.
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GIRL GUIDING WARWICKSHIRE
REPORT OF THE TRUSTEES for the year ended 31 December 2022
Where possible media interest was sought, but one challenge for the following year is to raise our profile and let the public, especially potential volunteers, know that Girlguiding Warwickshire is in a healthy state but is in great need of more adult help to cope with the increasing number of enquiries for girls to join. That in itself is a good indicator of a successful year.
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
Trustees
Mrs N Lomas Trustee Ms A Brough Trustee (appointed 10.3.2022) Ms N Tucker Trustee Ms B Costello Trustee Ms D Wildish Trustee Ms L Beale Trustee Ms F Bubb Trustee Ms R Livingston Trustee Ms B Suffell Trustee Ms S Williams Trustee Ms H Wilson Trustee Ms E Betts Trustee Ms J Atkins 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 7 August 2023 and signed on its behalf by:
Mrs N Lomas - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIRL GUIDING WARWICKSHIRE
Independent examiner's report to the trustees of Girl Guiding Warwickshire
I report to the charity trustees on my examination of the accounts of Girl Guiding Warwickshire (the Trust) for the year ended 31 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:
-
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
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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.
Mark Ashfield
Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
7 August 2023
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GIRL GUIDING WARWICKSHIRE
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2022
| Unrestricted fund Notes £ INCOMING RESOURCES FROM Donations and legacies 3,621 Charitable activities 2 41,170 Other income 7 Total 44,798 EXPENDITURE ON Raising funds 1,627 Charitable activities Other grants (3,987) Governance costs 57,969 Total 55,609 NET INCOME/(EXPENDITURE) (10,811) RECONCILIATION OF FUNDS Total funds brought forward 216,263 TOTAL FUNDS CARRIED FORWARD 205,452 |
Restricted fund £ - - - - - - - - - 80,000 80,000 |
2022 Total funds £ 3,621 41,170 7 44,798 1,627 (3,987) 57,969 55,609 (10,811) 296,263 285,452 |
2021 Total funds £ 4,144 52,421 104 56,669 4,379 - 53,535 57,914 (1,245) 297,508 296,263 |
|---|---|---|---|
The notes form part of these financial statements
Page 5
GIRL GUIDING WARWICKSHIRE
BALANCE SHEET 31 December 2022
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 - CURRENT ASSETS Stocks 7 8,997 Debtors 8 736 Cash in hand 198,782 208,515 CREDITORS Amounts falling due within one year 9 (3,063) NET CURRENT ASSETS 205,452 TOTAL ASSETS LESS CURRENT LIABILITIES 205,452 NET ASSETS 205,452 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 80,000 - - - - - - 80,000 80,000 |
2022 Total funds £ 80,000 8,997 736 198,782 208,515 (3,063) 205,452 285,452 285,452 205,452 80,000 285,452 |
2021 Total funds £ 81,361 10,624 669 215,165 226,458 (11,556) 214,902 296,263 296,263 216,263 80,000 296,263 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 7 August 2023 and were signed on its behalf by:
N Lomas - Trustee
The notes form part of these financial statements
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GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 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.
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
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.
continued...
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GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2022
2. CHARITABLE ACTIVITIES
| Events and activities Hardiman income Equipment Badge sales SUPPORT COSTS Other grants Governance costs |
2022 2021 £ £ 26,674 43,044 11,765 5,845 118 30 2,613 3,502 41,170 52,421 Governance costs £ 200 2,130 2,330 |
|---|---|
3. SUPPORT COSTS
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOMING RESOURCES FROM Donations and legacies 4,144 Charitable activities 52,421 Other income 104 Total 56,669 EXPENDITURE ON Raising funds 4,379 Charitable activities Governance costs 53,535 Total 57,914 NET INCOME/(EXPENDITURE) (1,245) RECONCILIATION OF FUNDS Total funds brought forward 217,508 TOTAL FUNDS CARRIED FORWARD 216,263 |
Restricted fund £ - - - - - - - - 80,000 80,000 |
Total funds £ 4,144 52,421 104 56,669 4,379 53,535 57,914 (1,245) 297,508 296,263 |
|---|---|---|
continued...
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GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2022
6. TANGIBLE FIXED ASSETS
| Hardiman fields Computer campsite equipment £ £ COST At 1 January 2022 and 31 December 2022 80,000 12,248 DEPRECIATION At 1 January 2022 - 10,887 Charge for year - 1,361 At 31 December 2022 - 12,248 NET BOOK VALUE At 31 December 2022 80,000 - At 31 December 2021 80,000 1,361 |
Totals £ 92,248 10,887 1,361 12,248 80,000 81,361 |
|---|---|
Included in cost or valuation of land and buildings is freehold land of £80,000 (2021 - £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.
7. STOCKS
| Stocks 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and deferred income |
2022 £ 8,997 2022 £ 736 2022 £ 3,063 |
2021 £ 10,624 2021 £ 669 2021 £ 11,556 |
|
|---|---|---|---|
continued...
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GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2022
10. MOVEMENT IN FUNDS
| At 1.1.22 £ Unrestricted funds General fund 216,263 Restricted funds Hardiman fields campsite 80,000 TOTAL FUNDS 296,263 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 44,798 TOTAL FUNDS 44,798 Comparatives for movement in funds At 1.1.21 £ Unrestricted funds General fund 217,508 Restricted funds Hardiman fields campsite 80,000 TOTAL FUNDS 297,508 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 56,669 TOTAL FUNDS 56,669 |
Net movement At in funds 31.12.22 £ £ (10,811) 205,452 - 80,000 (10,811) 285,452 Resources Movement expended in funds £ £ (55,609) (10,811) (55,609) (10,811) Net movement At in funds 31.12.21 £ £ (1,245) 216,263 - 80,000 (1,245) 296,263 Resources Movement expended in funds £ £ (57,914) (1,245) (57,914) (1,245) |
|---|---|
continued...
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GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2022
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Hardiman fields campsite TOTAL FUNDS |
At 1.1.21 £ 217,508 80,000 297,508 |
Net movement in funds £ (12,056) - (12,056) |
At 31.12.22 £ 205,452 80,000 285,452 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 101,467 (113,523) |
(12,056) |
| TOTAL FUNDS | 101,467 (113,523) |
(12,056) |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2022.
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GIRL GUIDING WARWICKSHIRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2022
----- Start of picture text -----
||||
|---|---|---|
|2022|2021|
|£|£|
|INCOMING RESOURCES|
|Donations and legacies|
|Donations|3,621|4,144|
|Charitable activities|
|Events and activities|26,674|43,044|
|Hardiman income|11,765|5,845|
|Equipment|118|30|
|Badge sales|2,613|3,502|
|41,170|52,421|
|Other income|
|Other incoming resources|7|104|
|Total incoming resources|44,798|56,669|
|EXPENDITURE|
|Other trading activities|
|Opening stock|10,624|15,003|
|Closing stock|(8,997)|(10,624)|
|1,627|4,379|
|Charitable activities|
|Salaries, volunteer and county staff expenses|14,129|12,421|
|Other grants|500|1,635|
|Events and activities|4,069|4,488|
|Hardiman Expenditure|6,183|4,163|
|Badge purchases|2,743|5,635|
|Office and other support costs|23,869|22,333|
|Other costs|159|290|
|51,652|50,965|
|Support costs|
|Governance costs|
|Accountancy and legal fees|2,330|2,570|
|Total resources expended|55,609|57,914|
|Net expenditure|(10,811)|(1,245)|
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This page does not form part of the statutory financial statements
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