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2021-12-31-accounts

The Guide Association Lancashire Border

Annual Report & Accounts

For the Year Ended 31[st ] December 2021

The Guide Association Lancashire Border Year Ended 31[st ] December 2021

Contents

Charity Details 3
Charity Trustees Report 4
Organisational Structure 4-5
Recruitment, appointment, induction 5
and training of new trustees
Risk Management 6
Objectives and Activities 6
Tangible Assets 7
General Comments 7
Extraordinary Expenditure 7
Extraordinary Income 7
Budgets held for Advisors 7
2021 Accounts 8 -10
Independent Examiners report 11-12

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The Guide Association Lancashire Border Year Ended 31[st ] December 2021

Name County
Executive
member /
Charity
Trustee		 Division
Commissioner		 Height Nook
Management
Committee		 Other Role
Mrs Sharon
Weaver		 √ √ County Commissioner
Miss Margaret Thomas √ √
Mrs Pauline Booth √ √
Mrs Rachel Foran-Booth √ √
Mrs Nicola Daley √ √
Mrs Racheal Chen √ √
Mrs Val Singleton √ CountyPresident
Mrs Rachel Volland √ CountyTreasurer
Mrs Jayne Carman √ Chair of Guiding
Development
Mrs Avril Rothwell √ Chair of Guide HQ
Committee
Mrs Julia Paradine √ √ Chair of Height Nook
Committee
Mrs Joyce Wiggins √
Mrs Maureen Morrissy √
Mrs Jan Withington √
Miss Karen Booth √
Mrs Joan Hall √
Mrs Laura Ettrick √

Charity Number: 516834

Bankers: Royal Bank of Scotland, Bolton (General) The Co-operative Bank (Height Nook)

Examiner of Accounts: Christine Roberts CIMA Certificate in Business Accounting 19 Gadbury Court Atherton Manchester, M46 0SQ

Contact Email: rjden1@yahoo.co.uk

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The Guide Association Lancashire Border Year Ended 31[st ] December 2021

Charity Trustees’ Annual Report for the year Ended 31[st ] December 2021 Structure, Governance and Management

The charity’s formal name is The Guide Association Lancashire Border. Its operational name is Girlguiding Lancashire Border and is often referred to in this report as The County. The charity’s governing document is The Guide Association Royal Charter of 1922. The Royal Charter and bye – laws, the Guiding Manual (4th edition) various handbooks and the County Constitution together determine how the charity is governed.

Organisational Structure

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The Guide Association
(Known as Girlguiding UK)
Charity No 306016
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The Guide Association North West England
(The Region)
Charity Number 521694
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The Guide Association Lancashire Border
(The County) incorporating Height Nook
Charity Number 516834
Divisions 5
Districts 16
Units 134
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The Guide Association Lancashire Border is constituted as a branch of the Guide Association in accordance with the Royal Charter and has the status of a Girlguiding County within North West England Region of the Guide Association.

The structure of the Guide Association is linked through:

The County Commissioner is appointed by the Region Chief Commissioner and is an ex officio voting member of the Region Executive Committee. The County Commissioner appoints the Division Commissioners within the County and the Division Commissioners are ex officio voting members of the County Executive Committee.

Within Girlguiding UK and as accepted by the Charity Commissioners, the various organisational levels retain separate identity for charity registrations and accounting purposes. Accordingly, no consolidated accounts are prepared, and the County’s accounts do not include transactions or assets and liabilities of any Division, District or Unit within the County.

The financial administration of the County is subject to the rules and other provisions of the Guiding Manual and Charity law.

The Charity Trustees of the Guide Association Lancashire Border have delegated responsibility for Height Nook (a property in Pick up Bank, near Darwen) to a subcommittee. The property title to Height Nook is held by The Girl Guide Trust Corporation in trust for Lancashire Border. The arrangements are based on the trusts of the Guide Association 1938 Trust Deed, under which the Trust Corporation acts at the discretion of the County Executive Committee regarding the property. The day-to-day management and administration of Height Nook is the responsibility of the Sub –committee.

Recruitment, appointment, induction and training of new trustees

The Guide Association’s Chief Guide appoints the Region Commissioner who in turn appoints the County Commissioner who in turn appoints five Division Commissioners within the County, the County Administrators (Treasurer, County Secretary, County President), County Chair of Trefoil Guild, the Chair of Height Nook and the County Chair of Guiding Development. The holders of these posts are the voting members of the County Executive and the Charity Trustees of the Guide Association Lancashire Border. They serve as charity trustees for the term of their respective appointments, which in the case of the County Appointment Holders other than the County Commissioner; terminate on the expiration of the County Commissioners term of office.

Charity trustees serve for a term of office of up to five years but would be removed as Charity Trustees should they cease to hold office as Division Commissioners/ County Advisors for any reason before their anticipated term has expired. The County Administrators are appointed with each new County Commissioner.

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Charity Trustees are assigned a mentor who ensures that informal training is available to meet individual needs. They also follow the Guide Association induction program for Division Commissioners which prepares them for the Management of their Division.

Risk Management

The Charity trustees have reviewed the major strategic, business, and operational risks, which the charity faces. These are detailed in a risk document register and the trustees’ annual review programme is in place. Policies, systems, and procedures exist to mitigate risks as far as possible.

Objectives and Activities

Objective

To educate girls and young women, to help them develop emotionally, mentally, physically, and spiritually so that they can make a positive contribution to their community and the wider world.

Strategies for achieving objectives

Our strategy for achieving the objective has focused on the Guide Association’s strands of policy, with special emphasis on the provision of activities for girls and young women, training of adult and a focus on increase communication and heightened awareness of opportunities available.

Review of activities during the past Year

The County has enjoyed a busy year, providing opportunities for all young members and leaders within the Association to participate in trainings and activities. Leaders have attended trainings in first aid, new leadership skills, safe space. Since the COVID-19 pandemic is allowing us to now continue with face to face Guiding; the County is building numbers and growing in strength. Volunteers have been committed to ensuring Guiding has continued post pandemic and leaders are beginning to offer a wide variety of experiences including trios and holidays once again.

Throughout the year all sections have had the opportunity to take part in a number of face to face and virtual events provided locally, regionally and nationally.

Our 396 volunteer leaders continue to show dedication, commitment and passion to ensure all the 1353 girls in their care are able to access every opportunity for development and good citizenship that local guiding can offer.

Height Nook is no open and being run in conjunction with Sporting NRG who rent the building and provide low cost outdoor activities to our members. Bookings are slowing increasing and the refurbished building is offering a great experience to this who visit.

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Tangible Assets

The main tangible asset is Height Nook, which is a freehold property managed by the Height Nook Management Committee. The property is shown in the statement of Assets and Liabilities at the index linked insurance value of £537,620 although the commercial value of the asset is in excess of this figure.

General Comments

The accounts have been prepared in accordance with Charity Commission regulations and on receipts and payments basis.

The Charity trustee’s policy is to hold funds against specific purposes, where deemed appropriate. Interest arising from reserves is to be used to support the work of the County or is to be reinvested to maintain the value of the reserves. General funds shown on the statement of Assets and Liabilities are allocated to designate funds as detailed below;

General funds are held to enable the administration of the County and management of the Height Nook Centre running costs.

Investments are held with the National Savings Bank. The Royal Bank of Scotland is used for operational finance. In view of the amounts held it is not deemed necessary to spread the risk further.

Extraordinary Expenditure

None reported

Extraordinary Income

A COVID-19 grant of £10,000 was given to Height Nook Activity Centre for loss of earnings. The grant given by Blackburn and Darwen Council came with no specific requirements for its usage. Height Nook intend to use it for renovations and repairs.

Budgets held for Advisors

These are small balances managed by the County Treasurer, agreed with the appropriate advisors at the start of the year, to fund ongoing training, events and badge provision amongst other things within County. Budgets for events are requested and checked once completed against initial budget and signed expenses lodged with the County Treasurer.

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THE GUIDE ASSOCIATION LANCASHIRE BORDER DETAILED RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

GENERAL FUND


RECEIPTS

Census
D of E
Donations
Events
Grants
Interest
Misc
Funds held on behalf of others
Closed Accounts merged into County

PAYMENTS
Awards & Badges
Awards Evening
Census
Charitable Donations
County Expenses
County Commissioners Expenses
County equip insurance
Direct mailing
Growing Guiding
Guide Association
Hire Bolton HQ and internet
International
Leadership co-ordination
Misc
Photocopy contract
Postage
PRA/Communications
Subscriptions
Net receipts / (payments)
Opening Balance at 1 January
Closing Balance at 31 December		 2021
£
9,959
0
0
115
0
29
300
2,149
2,641
15,193
277
557
7,303
150
1,718
657
576
-
1,059
-
-
300
75
721
47
18
79
354
13,892
1,302
51,951
53,252		 2020
£
18,264
121
70
0
2,550
24
100
-
-
21,129
-
582
6,500
50
45
36
555
1.915
100
100
330
-
36
-
70
242
60
1,192
11,813
9,316
42,635
51,951

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THE GUIDE ASSOCIATION LANCASHIRE BORDER DETAILED RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

HEIGHT NOOK ACTIVITY CENTRE

RECEIPTS
Bank Interest and Gift Aid
Census Transfer
Deposits & Fees
Donations
Grant Received
Rent
Misc
PAYMENTS
Electric
Telecom
Water
Oil
Bank Charges
Insurance
General Repairs & Replacements
Grounds Maintenance
Misc.
Net receipts / (payments)
Opening Balance at 1 January
Closing Balance at 31 December
Consolidated (General Funds & Height Nook)
Net receipts / (payments)
Balance B/F at 1 January
Balance C/F at 31 December		 2021
£
-
3,200
-
-
17,669
700
250
21,189
660
62
319
-
-
1,067
54,035
-
149
56,292
(34,473)
35,921
1,448
2021
2020
£
£
(33,171) 20,777
87,87167,095
54,700 87,871		 2020
£
7
3,250
318
726
10,000
-
1,295
15,596
516
62
314
833
-
1,036
944
113
318
4,135
11,461
24,460
35,921

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THE GUIDE ASSOCIATION LANCASHIRE BORDER STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2021

2021 2021 2021 2020
**Notes ** Unrestricted
Funds		 Restricted
Funds		 Total
Funds		 Total
Funds
ASSETS £ £ £ £
CASH AT BANK
General Funds 53,252 - 53,252 51,951
Height Nook 1,448 - 1,448 35,921
54,700 - 54,700 87,871
ASSETS RETAINED FOR CHARITIES OWN USE
Fixed Assets 1 596,182 - 596,182 575,523
Stock 2 1,587 - 1,587 1,432
Liquid Assets 3 746 - 746 2,112
598,515 - 598,515 579,067
TOTAL NET ASSETS 653,215 - 653,215 666,938
SUMMARY OF FUNDS
General Reserves County 53,252 - - 42,635
General Reserves Height Nook 1,448 - - 24,460
Funds Invested in Fixed Assets 596,182 - - 549,706
Stock 1,587 - - 1,513
Funds held on behalf of County Advisors 746 - - 5,349
TOTAL FUNDS 653,215 - - 623,663
Notes to the Accounts 2021 2021 2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
£ £ £ £
1. Fixed Assets (Insurance Value)
Height Nook Centre 557,739 - 557,739 537,620
Height Nook Contents & Equipment 23,696 - 23,696 23,156
County Standard 3,519 - 3,519 3,519
County Equipment 11,228 - 11,228 11,228
596,182 - 596,182 575,523
2. Stock
Height Nook Badges/Souvenirs 1,587 - 1,587 1,432
1,587 - 1,587 1,432
3. Liquid Assets (Individual Accounts Held for County Advisors)
Guiding Development Account - - - 1,019
Outdoor Team Account - - - 477
Height Nook Souvenir Account 746 - 746 616
746 - 746 2,112

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages		 The Guide Association Lancashire Border The Guide Association Lancashire Border The Guide Association Lancashire Border
31stDecember 2021 Charity no
(if any)		 516834
8 - 10

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2021 .

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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 (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 12[th] August 2022 Signed: Name: Christine Roberts Relevant professional CIMA Certificate in Business Accounting qualification(s) or body (if any): Address: 19 Gadbury Court Atherton Manchester, M46 0SQ

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Section B Disclosure

[Only complete if the examiner needs to highlight matters of concern (see CC32, ] Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

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