THE GUIDE ASSOCIATION NORTH YORKSHIRE SOUTH ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Reg15tered Charlty: 516246 &b Girlguiding North Yorkshire South County Annual Report and Accounts for 2023 Introductlon The Trustee5' Report and the Accounts of The Guide Association North Yorkshlre South for the year ended 31 December 2023 were approved by the Trustee5 at a meeting held on 27 April- 2024. The accounts have been prepared to comply wlth the Statement of Recommended Practice for Accounting by CharFties (Revised 2015). Constltutlonal and Legal framework The Guide Ass(Kiation natlonally Is incorporated under a Royal Charter dated 14 December1922 which 8lves powers to form area Associations, of which North Yorkshire South is one. The Guide Association North Yorkshlre South was reglstered wlth the Charlty Commfsslon on 12 March 1985 under number 516246. It uses the worklng name GlrL8uidlng North Yorkshire South. Trustees and Management Responslblllty for the management of the buslness of Guiding in North Yorkshire South County is vested in the Executive Committee, which includes the trustees of this charity. The following people were trustees during the year and at the date thls report was approved: Helen Feetenby Alison Cunningham Katherine Croft Sally Jackson Hannah Cook Alison Wadsworth Lesley Strathie Dlane Harryman Ann Booker Jennifer Dealtry Myra Puckr7n Clare Cockroft Charlty trustee selectlon The Char1ty Is chalred by the County Cornmisslonerls) for the North Yorkshlre South area, having been appointed to that role by the Girlguidlng North East England Commlssfoner In consultation with the existing trustees. The County Commissioner(s) then invites other adult leaders within North Yorkshire South to become her co-trustees, and these will usually be the five Dlvls1on Cornmfjssioners together with all other members of the Executfve commlttee, as re501ved in a revised constltution dated 28 November 2015. The term of the County Commissioner's office is Usually flve years. A revlsed governance document is in the process of belng approved by the organlsation's regional team and will be irnplernented in 2024. The number of Trustees wlll be reduced a5 a result of this change in constitution. Appolntment and Induction of trustees New trustees are appolnted by the continuin8 trustees. There are establlshed procedures for the induction of each trustee to ensure that they are aware of the responsibilities of a trustee and the ways of worklng wfthfn the charlty. The charity trustees of Girlguiding North Yorkshire South are the voting and non-votln8 member5 of the Executive Committee. Alms and Objectlves The aim of Guidirbg is to help girls and young women develop emotionallyj mentally, physically and spiritually so that they can make a posltlve contributlon to their community and the wider world. The objectives of Girlguidlng North Yorkshire South are to developi promote and advance Gulding in North Yorkshire South in line with The Guide Association's own natlonal objectives. We are a part of the leading charfty for glrls and young women in the United Kingdom. We build girls, confidence and ralse thelr asplratlons. We glve them the chance to discover their potentlal and encourage them to be a powerful force for good. We give them a space to have fun. The Trustees deliver these objectives by providing training for leader5, running a residential facility for girls and their leaders to use, and arranging events on a larger and more ambitious scale than would be possible for smaLler, local Guldin8 unlt5. They provide support to local Guiding Dfvisions, Dlstricts and Indi￿dual Unlts throughout the North Yorkshire South reglon. Revlew of the year's actlvltles and Summary of the rnaln achlevements durin8 the year The county contlnues to make progre55 a8alnst our 3.year strateglc plan to: rovide exce tional ex erlences for Irls and oun wornen. Appointed representatlve young members to the county youth forum Events include Rainbow Santa Special outing, Scout and Guide Engineering Competition, Junior Warrior, St George's Day parade and servlce Unlts deliver a wlde range of incremental programme actlvltles, acmss slx themes leading to bronze, sllver and gold awards. They a150 provide service in thelr local communlty and celebratlng natlonal events such as the Kin8's coronatlon, Provlde a rewardln volun eer ex rlenc Long servlce, good servlce and exceptional service awards presented to volunteers and celebratory afternoon tea held. Mandatory safeguardlng and First Response training completed where required and other training opportunitie5 promoted includlns subsidising a weekend residentfal tralnlng event open to all volunteers. Provided Op￿rtUnitieS for volunteer5 to meet informally and fomaLly to share ideas, offer support and Listen to concerns. Be an Incluslve and Im actful o nlsatlon Appolnted 2 Incluslvfty Advisers Been represented at external events such a5 York Pride, City Remembrance Day commemDratfon and Council for Voluntary SeThlces meetlngs Provlde a warm welcome and appropriate training for new volunteer5. Publfc Beneflt Girlguiding North Yorkshire South extends Its benefits to all who wish to joln Girl8uidlng withln the geographical area. without discrimination. It give5 financial and non-flnanclal support to adults and children within the area. The Trustees conffrm that they have referred to the 8uldance contalned in the Charity Comm155ion's general guidance on publfc benefit when reviewfng the Charfty's aims and objectives and in planning future activities. Donated serv1ces In common wlth many charities, Glrl8ulding North Yorkshire South beneffts from the tlme and service5 donated by volunteers and supporters. It is not practicable to quantify thls in monetary temis, but without their support the work of Girlguldin8 In North Yorkshire South would not exlst in its current farm. Flnanclal Performance The Executive Comrnittee regards the financial performance of Glrlguidlng North Yorkshlre South for the year, and its flnancial posltlon at the end of the year, to be healthy but Is takfng a cautlous approach to budget settln8 for the foreseeable future as the Income strand has been affected by a drop In membershlp numbers In 2020 whlch has not yet been recovered. Reserves Policy The Statement of Recommended Practlce requlres all charltle5 to conslder the level of reserves held. The Executive Commlttee's policy is that the balance of Reserrfes on the General Fund should be between nine and flfteen months, normal expendlture. The Charity holds reserves fn order to provlde a buffer for the ongoing running Costs of White Rose House and to fund workin8 capltaL for actlvities and training throughout the year. Unrestrlcted, undeslgnated funds held at 31 December 2023 amounted to £90992.71 wlth no restricted funds (2023- £82343.42), whlch is currently higher than the range of £37,452 to £74095 suggested by 2017 to 2019 'normal' expenditure of between £41,852 to £61,746. This is because the county has had reduced Income and expendlture during the pandemfc and also received a Buslness Interruptfon Grant from the local authorlty to asslst wlth the loss of income at White Rose House during a global pandemic The executive commlttee plan to reduce these reserves In 2024 as a dec15i0n has been reached to pay the annual subscriptlon for 1adult member in each unit. The antlcipated cost of this is of the order of £60C() whlch will be Met from reserves. During the year to 31 Decefflber 2019 the county contracted with Girlguiding North East England to engage a part time paid administrator. Th7s commitment contlnued throughout 2023 and the effect of this expendlture fs being carefully monitored by the Executlve Committee. Details of deslqnated funds are shown in the Notes to the accounts. R15k The Statement of Recommended Practlce also requires Trustees to report on the signlficant r15ks faclng the Charlty, and how these have been dealt W7th. The risk assoclated wfth the finances of the Charlty changed during the Covld 19 pandemic as member5hlp levels have reduced whilst members have been unable to attend their regular weekly meetings tn person. The expenditure has also diminished for the same reason5 50 the current level of reserves, mentioned above, off set that risk to a degree that the Trustees believe is currently satisfactory. The level of membershlp income Is set annually to meet anticipated expenditure, so that anticipated Income is withln the control of the Trustee5, but for the forthcoming year the Trustees have taken a view that income due from each member should Increa￿ but not as much as would be needed 10 Set a neutral budget. It is planned to use more of the reserve funds held during this difficult period. This is done so a5 not to exclude members whose family income has been affected by the pandemic. Personal inj ury and other such risks are insured against as part of the SubscrTPtion paid to the Guide Association, and the risk of fire or other damage to White Rose House is insured against by the County. In addition, the financial risks of the reserves were considered by the Trustees and as a result funds held in the Scout Charlty Deposlt account (not protected by the Financial Service5 Compensation scheme) were withdrawn entirely and reinvesled in 2 savings products for not-for-proflt oryanisations, a 95 day notice account and a 2 year fixed bond, both protected by the Financial Service5 Compensation Scheme. White Rose House, which runs as a semi-autonomous branch of the charity, has placed funds ￿CeIved in grant monies during the pandemic in a premium account. Future Actlvltles It is intended that Girlguiding North Yorkshire South will continue to pursue activities and policies which will sustain and enhance the objectives of Guiding in North Yorkshire South within the financial constraints of available income and In keeping with changes in policy which are from time to time imposed by the Guide Association. Training events for leaders In all sections wfll contlnue to be arranged on an ongoing basis, together with camps and other events for the girls. Statement of Re5ponslbilltles of the Trustees of Girlguiding North Yorkshlre South The Board of Trustees is responsible for keeping proper accounting records which disclose wfth reasonable accuracy, at any time, the financial position of the charlty and enable them to ensure that the financial statements prepared in accordance with the Charitie5 SORP (FRS102). The Board is also responsible for safeguarding the assets of Girlguiding North Yorkshire South and hence for taking responsible steps for the prevention and detection of fraud or other irregularities. Inforrnatlon Further information about the charlty can be obtained from the principal address.. 17 Edgerton Drive, Tadcaster, North Yorkshire, LS24 9QW Approved by the Trustee5 on 27 April 2024 and signed on it5 behaLf by: Alison Cunningham and Lesley Strathie - County Commjssloners THE GUIDE ASSOCIATION NORTH YORKSHIRE SOUTh FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 RECEIPTS AND PAYhlENTS ACCOUNT GENERAL AccouKr 2023 2022 Recelpt5 Sub5CriPtlon5 recefved Bank and Deposit Interest Glft Ald reclaimed Donatlons, Le8acies and Grants 17710 752 14994 154 2377 20839 15249 Whlte Rose House Fees Shop Sales Other Grant 8350 433 13 2862 435 164 4657 14258 11658 Actfvlt7es Outdoor Cllrnbinq Arts Training Gold Award Adventures Internatlonal 437 437 840 Events County Celebratfon County Camp County Leaders, Weekend Santa Specfjal One off events 1069 781 1CQ35 3055 1970 3584 70 53 6693 13925 Ukralne Badge sales Badge/Book/Sweatshlrt Sales Mlscellaneous Restrlcted Income 2170 1968 15 575 2270 300 2570 4728 Gross Recelpts 44797 THE GUIDE ASSOCIATION NORTH YORKSHIRE SOUTH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 RECEIPTS AND PAYMENTS ACCOUNT GENERAL ACCOUNT 2023 2022 Payments White Rose House Rate5 and Insurance Utilities Malntenance Refunds Cleaning Contract Cost of Shop Item5 Printing, Postage, Stationery and Advertlslng 1250 2462 981 1265 2961 7873 3900 280 3813 69 200 8942 16120 Subscriptions paid to GlrL8uldln8 organlsatlons Glfts Donations and Grant5 Actlvftle5 Outdoor Training Internatlonal Joint with Scouts 1103 30 2347 706 1157 150 1334 664 1604 6148 3387 Events County Celebration County Leaders. Weekend Santa Special County Camp One off events 1988 1475 4707 3993 54 9552 1040) 13015 Badges, Archives and Uniform Purchases Admlnfstratlon Telephone, Prfnt1ns, Postage, Website and Statior￿ry Badge Awards Insurance AGM and Annual Report Costs Executlve Commlttee Meeting Expenses Gift aided expenses Conference and Officlals, Expenses Admln Asslstant Contract Ukraine badges Restrfcted Expendlture 336 3952 548 148 1051 2970 591 334 300 1441 5584 2112 5217 2170 575 300 12310 15320 Equipment Miscellaneous 98 150 502 326 248 828 Gross Payments 38048 48670 Net Recelpts/(Payrnentsl for the Year Cash Funds brought forward - 1 January 2023 Cash Funds carrled forward . 31 December 2023 6749 84243 90993 (2271) 86514 84243 THE GUIDE ASSOCIATION NORTH YORKSHIRE SOUTH THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 RECEivfs AND PAYMENTS ACCOUNT RESTRicfED FUNDS 2023 2022 Recelpts 300 Payments 2200 Net(Paymentsl/Recelpts for the Year Cash Fund5 brought forward Cash Funds carried forward STATEMENT OF ASSEfs AND LIABILITIES AS AT 31 DECEMBER 2023 2023 2022 Bank Current Accounts Bank Dep051t Account National Savlngs Investment Account Redwood Bank 95 Day Notlce Account Cambridge and Countles Barclays Busine55 Premium Cash 33846 3075 1668 12583 20301 19520 37855 55 1668 12152 12513 90993 84243 Analysls of Assets between Funds General Total White Rose House General Restricted 24186 66807 16855 65488 90993 84243 Other Assets Held for Own Use Freehold Property - Whlte Rose House, Wheldrake Flxtures and Flttlng5 - White Rose House Audio Visual Projection Equipment Computer for Secretary Photocopier Sta8lng hknblle Phone Flags - County Stsndard and D7vision Wlndblades Camplng Equipment Archery Equipment Re5U5cI Annes Notes to the Flnanclal Statements 1 . The Financ1al Statements have been prepared on a Receipts and Payments basis fn accordance with the Statement of Recommended Practlce: Accounting and Reporting by Charltles {FRS102). 2. The County has a one third interest in the York Scout and Gulde Gans Show along with two York Scout Distrlcts. No income has been recelved in the last year Into the Countys accounts. 3. The County maintalns a deslgnated f und representing monles held on deFK>Sit specifically for use at White Rose House. Currently thls Is dep051ted at Cambridge and Countles and the sum invested in January 2022 was £30CQ, 25% of the money dewslted with that Institutlon and at 31 December 2023 the portion asslgned to Whlte Rose House stands at £3146. 4. Trustees. remuneration and expenses No Trustee recelved any remuneratlon durlng 2023 (2022 - nll). Expenses amountin8 to C1441 In total were paid to slx trustees during the year for travel, telephone and the general relmbursement of costs incurred on behalf of the Charity. io Independent examfner's report to the Trustees of THE GUIDE ASSOCIATION NORTH YORKSHIRE SOUTH I report to the Trustees on my examination of the accounts of the Guide Association North Yorkshire South Ithe Assoclationl for the year er￿ed 31 December 2023. Responslbfilltles and basis of report As the charity trustees of the Association you are responsible for the preparation of the account5 in accordance with the requirements of the Charitie5 Act 2011 ('the Act,). I report in respect of my examination of the Associatlon's accounts carried out under sectlon 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions glven by the Charity Commission under section 145151(bl of the Act. Independent examlner's statement I have completed my examination. I confirrn that no material matters have come to my attention in connection wlth the examination givini me cause to believe that In any material respect: 1 . accountin8 records were not kept In respect of the A5SOCiation as required by section 130 of the Act; or z. the accounts do not accord with those records. I have no concerns and have come across no other matters in connectlon with the examination to which attention should be drawn in this report In order to enable a proper understandlng of the accounts to be reached. Signed: Name: Susan Seaman Relevant professional qual7fication or membership of profes5ionaL bodies (if any): FCA Address: 11 Greerb Lane, Selby Y08 9AN Date: aAk,Lk L+