The Guide Association Lancashire Border Annual Report & Accounts For the Year Ended 31[st ] December 2023
The Guide Association Lancashire Border Year Ended 31[st ] December 2023
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 | 6 |
| General Comments | 7 |
| Extraordinary Expenditure | 7 |
| Extraordinary Income | 7 |
| Budgets held for Advisors | 7 |
| 2023 Accounts | 8 -9 |
| Independent Examiners report | 10-11 |
The Guide Association Lancashire Border Year Ended 31[st ] December 2023
| Name | County Executive member / Charity Trustee |
Division Commissioner |
Property Management Team |
Other Role |
|---|---|---|---|---|
| Mrs Sharon Weaver |
√ | √ | County Commissioner | |
| Mrs Paula Mays | √ | √ | √ | |
| Mrs Pauline Booth | √ | √ | √ | |
| Mrs Nicola Daley | √ | √ | ||
| Mrs Racheal Chen | √ | √ | ||
| Mrs Julie Kilas-Riding | √ | |||
| Miss Olivia Ferris King | √ | √ | ||
| Mrs Val Singleton | √ | CountyPresident | ||
| Mrs Rachel Volland | √ | CountyTreasurer | ||
| Mrs Gina J | √ | √ | Chair of Guiding Development |
|
| Mrs Julia Paradine | √ | √ | Chair of property team |
|
| Mrs Joyce Wiggins | √ | |||
| Mrs Maureen Morrissy | √ | |||
| Miss Karen Booth | √ | |||
| Mrs Joan Hall | √ | |||
| Mrs Annaleise Sims | √ | |||
| Mr Paul Sims | √ | |||
| Mr Dean Carman | √ |
Charity Number: 516834
Bankers: Royal Bank of Scotland, Bolton (General) The Co-operative Bank (Height Nook) The Co-operative Bank - (Lancashire Border HQ)
Examiner of Accounts: Christine Roberts CIMA Certificate in Business Accounting 19 Gadbury Court Atherton Manchester, M46 0SQ
Contact Email: treasurer@girlguidinglancsborder.org
The Guide Association Lancashire Border Year Ended 31[st ] December 2023
Charity Trustees’ Annual Report for the year Ended 31[st ] December 2023 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
The Guide Association (Known as Girlguiding UK) Charity No 306016
The Guide Association North West England (The Region) Charity Number 521694
The Guide Association Lancashire Border (The County) incorporating Height Nook Charity Number 516834
Divisions 5
Districts 16
Units 120
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 appointment of Commissioners and leaders.
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.
- Shared commitment to the objects of the Royal Charter and adherence to the rules and regulations set out in the Guiding Manual and Association Handbooks.
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.
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 training and activities. We have held a number of successful events including commemorating the Queen (our Patron) passing, the Coronation of King Charles, adventure days and much more. Volunteers have been committed to ensuring Guiding is growing and vibrant. Leaders offer a wide variety of experiences including trips and holidays.
Our 360 volunteer leaders continue to show dedication, commitment and passion to ensure all the 1288 girls in their care are able to access every opportunity for development and good citizenship that local guiding can offer.
Height Nook is accepting more bookings and still being run in conjunction with Sporting NRG who rent the building and provide low-cost outdoor activities to our members. Bookings are slowly increasing, and the refurbished building is offering a great experience to this who visit.
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 £682,717 although the commercial value of the asset is in excess of this figure.
The inclusion of Lancashire Border Headquarters (Shepherd Cross Street, Bolton) is also included in the Statement of Assets and Liabilities with an insurance value of £650,883.
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.
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
None reported
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 the initial budget and signed expenses lodged with the County Treasurer.
THE GUIDE ASSOCIATION LANCASHIRE BORDER
RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| CONSOLIDATED (Lacashire Border, Height Nook & HQ) RECEIPTS Bank Interest County Training/Leaders Days Donations Events Fundraising Grant Received International Misc. Rent Subscriptions TOTAL RECEIPTS PAYMENTS Alarm Awards & Badges Awards Evening Charitable Donations Cleaning County Commissioners Expenses County Equip. Insurance County Expenses Electric Events (Outdoors) Gas General Repairs & Replacements Grounds Maintenance Growing Guiding Hire Bolton HQ and Internet Insurance International Leadership Co-ordination Misc. Oil Postage PRA/Communications Subscriptions Subscriptions (Census Levy Height Nook & HQ) Telecom Water TOTAL PAYMENTS Balance Net receipts / (payments) Balance B/F at 1 January (incl. HQ) Balance C/F at 31 December |
Consolidated Lancashire Border Consolidated Lancashire Border 2023 2023 2022 2022 £ £ £ £ 663 663 112 112 150 150 - - 9,574 4,500 800 - 809 734 5,417 5,417 138 138 - - 600 600 7,589 3,922 7,262 7,262 - 218 65 469 300 6,755 - 4,530 - 14,616 14,616 16,005 12,755 |
|---|---|
| 40,785 28,729 34,921 22,505 |
|
| 5,948 5,673 - - 800 800 1,121 1,121 210 210 776 776 150 150 150 150 385 - - 415 415 1,001 1,001 - - 924 924 2,557 2,643 2,773 2,773 2,604 - 1,218 - 5,948 5,973 6,791 6,791 2,311 - - - 3,019 - 4,618 - 1,390 - - - 312 312 14 14 - - 670 670 2,936 - 1,106 - 8,520 8,600 272) ( 272) ( 131 131 48 48 3,620 1,251 894 141 1,338 - 1,532 - 2 22 18 18 - - 203 203 2,115 2,115 1,321 1,321 - 6,500 6,500 6,500 974 - 62 - 1,100 - 324 - |
|
| 46,786 34,796 31,789 22,178 |
|
| Consolidated Lancashire Border Consolidated Lancashire Border 2023 2023 2022 2022 £ £ £ £ 6,001) ( 6,066) ( 3,132 327 94,128 53,579 54,700 53,252 |
|
| 88,128 47,513 57,832 53,579 |
THE GUIDE ASSOCIATION LANCASHIRE BORDER
STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| 2023 | 2023 | 2023 | 2022 | ||
|---|---|---|---|---|---|
| Notes | Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| ASSETS | £ | £ | £ | £ | |
| CASH AT BANK and in HAND | |||||
| General Funds | 47,513 | - | 47,513 | 53,579 | |
| Height Nook | 5,799 | - | 4,252 | 4,252 | |
| Headquarters | 34,969 | - | 34,969 | - | |
| 88,281 | - | 86,735 | 57,832 | ||
| ASSETS RETAINED FOR CHARITIES OWN USE | |||||
| Fixed Assets | 1 | 729,012 | - | 729,012 | 637,055 |
| Stock | 2 | 6,974 | - | 6,974 | - |
| Liquid Assets | 3 | 2,371 | - | 2,371 | - |
| 738,357 | - | 738,357 | 637,055 | ||
| TOTAL NET ASSETS | 826,639 | - | 825,092 | 694,887 | |
| SUMMARY OF FUNDS | |||||
| General Reserves County | 47,513 | - | 47,513 | 53,579 | |
| General Reserves Height Nook | 5,799 | - | 5,799 | 4,252 | |
| General Reserves Headquarters | 34,969 | - | 34,969 | - | |
| Funds Invested in Fixed Assets | 729,012 | - | 729,012 | 637,055 | |
| Stock | 6,974 | - | 6,974 | - | |
| Funds held (individual accounts) | 2,371 | - | 2,371 | - | |
| TOTAL FUNDS | 826,639 | - | 826,639 | 694,887 | |
| Notes to the Accounts | 2023 | 2023 | 2023 | 2022 | |
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| £ | £ | £ | £ | ||
| 1. Fixed Assets (Insurance Value) | |||||
| Lancashire Border HQ | 650,883 | - | 650,883 | - | |
| Lancashire Border HQ Contents & Equipment | 66,223 | - | 66,223 | - | |
| Height Nook Centre | 682,717 | - | 682,717 | 596,781 | |
| Height Nook Contents & Equipment | 28,389 | - | 28,389 | 24,881 | |
| County Standard | 4,840 | - | 4,840 | 4,658 | |
| County Equipment | 13,066 | - | 13,066 | 10,735 | |
| 729,012 | - | 729,012 | 637,055 | ||
| 2. Stock | |||||
| County Shop | 6,974 | - | 6,974 | - | |
| 6,974 | - | 6,974 | - | ||
| 3. Liquid Assets (Individual Accounts Held) | |||||
| County Shop | 2,371 | - | 2,371 | - | |
| 2,371 | - | 2,371 | - |
Independent examiner's report on the accounts
~~|~~ Section A Independent Examiner’s Report
Report to the trustees/ members of
The Guide Association Lancashire Border
On accounts for the year ended
31[st] December 2023
516834
Set out on pages
9 & 10
Responsibilities and basis of report
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2023 .
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 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:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
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.
2[nd] October 2024
Christine Roberts
Relevant professional qualification(s) or body (if any):
CIMA Certificate in Business Accounting
19 Gadbury Court
Atherton
Manchester, M46 0SQ
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 .
2023 is the first year that the accounts have incorporated Girlguiding Lancashire Border Headquarters (charity number 509994), this charity number was closed and transferred to the Girlguiding Lancashire Border County charity number on 7[th] Feb 2023.