GIRLGUIDING HEREFORDSHIRE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 COLE BISHOP & CO CHARTERED ACCOUNTANTS BROMYARD GIRLGUIDING HEREFORDSHIRE INDEX TO ACCOUNTS Page ANNUAL REPORT INDEPENDENT EXAMINERS, REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET NOTES TO THE ACCOUNTS GIRLGUIDING HEREFORDSHIRE COUNTY COMMISSIONERS REPORT January- December 2023 Imiat a brilliant year 2023 has been for Girlguiding Herefordshire, We have managed to fit in lots of activities this year! Our numbers are increasing with girls as well as volunteers, but not quite up to our pre-covid nurnbers. We have a growth plan and will continue to welcome more members into our organisation. April 2023 saw the long awaited retum of our County Weekends for leaders. Connect 23 was held at Foxlease in the New Forest, it was fantastic weekend sharing ideas with 34 of our leaders. Our Big Rainbow Day Out took place in June 2023, 143 Rainbows and their Leaders had a fun packed day at the Cotswold Farm Park. We supported 4 Brownie Units with transport costs to join Girlguiding Midlands trlp to Drayton Manor Theme Park in July 2023. August 2023 was Megamix 2023, a camp for Guides and Rangers held by Girlguiding Midlands in Beaudesert, Staffordshire. 66 Guides and their leaders joined in the festival style event with other Units from across the Midlands. We hosted a patrol of Guides from Glrlguldlng Gibraltar. Our Rangers took part in the first ever Challenger Camp, aimed at those aged 13+ we showed them skills In bushcraft, experiencing internationals, crafts and team building with the Army Engagement Team. Our mountain top moment came in October 2023 where we took 5 coaches filled with Brownies and their leaders to take part in an Astronights Sleepover at the London Science Museum. As the museum has a minimum number we were joined by some other Units from the Midlands. The girls took part in science based activities in the evening, bedded down on the floor of the museum before heading off in the morning for a trip on the London Eye. Lots of very tired girls and leaders returned homel As we close 2023 we look forward to 2024 and another action packed year of adventures and activities. Sue Bucknell (County Commissioner) Helen Mcllveen (Assistant County Commissioner) GIRLGUIDING HEREFORDSHIRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIRLGUIDING HEREFORDSHIRE YEAR ENDED 31 DECEMBER 2023 I report to the trustees on my examination of the accounts of Glrlguiding Herefordshire for the year ended 31 December 2023. Responslbllltles and basls ol 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 {'Ihe 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 811 the appllcable Directions given by the Charity Commission under section 145(5)(b) of the Act, Independent examlner's statement I have cornpleted my examlnatlon. I confim that no materlal 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 requlred by section 130 of the Act., or 2. the accounts do not accord with those records., or 3. the accounts do not eomply with the applicable requirements concerning the form and ccnlent of accounts set out in the Ch8rllie8 (Accounts 8nd Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter consldered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attentlon should be drawn in this r&port in order to enable a proper understanding of the 8ccounts to be reached. Market Square Chambers Bromyard Herefordsh ire HR7 4BP Cole Bishop & Co 10th September 2024 GIRLGUIDING HEREFORDSHIRE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2023 Notes Un- Total Restrfcted Restrlcted Funds Funds Funds 2C123 Total Fund8 2022 INCOME AND EXPENDITURE County Census Donations Rent of fleld 11454 35 640 11454 35 640 6989 94 e40 Activities ané Fundraising Investment Income: Interest Received 80282 60262 24053 3811 3811 1744 TOTAL INCOME RESOURCES 76202 76202 33520 RESOURCES EXPENDED Direct Charitable Expenditure Fundraisi ng & Publ iclty Management & Administration of the Charity 3&4 78599 1265 79864 34950 50 1218 1218 999 79815 1285 81080 35999 NET RESOURCES FOR THE YEAR (36131 { 12861 14878) (2479) NET MOVEMENT IN FUNDS (3613) (1265) (4878) { 2479) Close a unit 200 200 Prior year adjustments 15001 Balances Brought Forward 129297 36259 165556 168535 Balances Carried Fotward 125884 34994 160878 165556 The Accounting Policies and Notes on pages 5 to 7 form an integral part of these Accounts. GIRLGUIDING HEREFORDSHIRE BALANCE SHEET 31 DECEMBER 2023 2023 2022 FIXED ASSETS Tangible Fixed Assets.. Standard Stand 75 75 CURRENT ASSETS Stocks., Badges 5164 5303 Debtors.. Trade Debtors Other Debtors Prepayments 4792 1206 590 1051 1252 300 Cash at Bank & In Hand.. Short Term Deposits Current Bank & Cash Balances 117019 35764 136248 28486 164534 172638 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Creditors & Accruals NET CURRENT ASSETS 3731 7157 160803 165481 TOTAL ASSETS LESS CURRENT LIABILITIES 160878 165558 FUNDS (Note 6) Unrestricted Fund8 General Others 121953 3931 126845 2452 125884 129297 Restrlcted Funds.. Lynn pri￿ (Memorial Fund) Uniform Fund Special Assistance Fund International A¢tivlties Growth 219 237 1845 31718 975 219 277 1845 32943 975 34994 36259 160878 165556 Approved by the Trustees on 10th September 2024 and signed on their behalf Miss S Bucknell County Commissioner The Accounting Policies and Notes on pages 5 to 7 form an integral part of these finanGial statements. GIRLGUIDING HEREFORDSHIRE NOTES TO THE ACCOUNTS 31 DECEMBER 2023 1. ACCOUNTING POLICIES BASIS OF ACCOUNTING The Financial Statements are prep8red under the hlstorlcal cosl convention and in compliance with the Statement of Recommended Practice"Accounting by Charities FIXED ASSETS All cgpltal expenditure is now wrltten off in the year of purchase. In view of the small amounts involved no depreGiation is provided against the cost of the fixed assets which will be witlen off in full at the time they are disposed of. RESTRICTED FUNDS These balances represent voluntary Income, donations or grants from 8tatLFtory authorities which have been received for the purposes noted in the name of the fund. The application of these funds is restrlcled by the expressed wishe8 of the donor or the terms of the granl. STOCKS Stocks are stated at the lower of costs and net realisable value, 2. INCOME FROM ACTIVITIES AND FUNDRAISING 2023 2022 Badges Sales ICE London Trip Travel Grants Training Wellies and Wristbands Clothing Sales Duke of Edinburgh Astronights Rainbows day Subscription Grant Programme Funding 7110 180 246S 8181 6354 2944 500 598 5476 4253 83 1407 40830 2455 1070 409 60262 24053 GIRLGUIDING HEREFORDSHIRE NOTES TO THE ACCOUNTS 31 DECEMBER 2023 3. UNRESTRICTED: DIRECT CHARITABLE EXPENDITURE 2023 2022 District Grants Travel Grants Training Expenses Badges Sold ICE Wellies and Wristbands Queen's Jubilee Brownies Day Shrewsbury Prison Trlp Rainbows Day London Trip Volunteers Day Award Cer8mony Awards Celebration County Badges and Awards Capital Equipment Donations Duke of Edinburgh County Quiz Astronighlg Megamix County Diary Region Celebration New Leaders Gifts Growing Guiding 720 720 500 740 7244 6920 6606 50 1450 76Q 780 2932 1272 1287 1489 1120 614 28 7681 7085 1475 4146 4080 671 2119 25 1869 92 46134 2380 122 78599 34462 4. RESTRICTED . DIRECT CHARITABLE EXPENDITURE Travel Grants Voucher Schemes Uniform Grant 1225 400 88 40 1265 488 GIRLGUIDING HEREFORDSHIRE NOTES TO THE ACCOUNTS 31 DECEMBER 2023 5. UNRESTRICTED MANAGEMENT AND ADMINISTRATION 2023 2022 Printing, Post8ge 2nd Stationery Travell i ng Room Hirelmeeting Expenses Subscriptions and Licences Insurance Flowers and Gifts 25 281 38 257 139 260 305 160 344 314 1216 .999 The Association makes various grant8 to District Guide Associations and County Units to asslst them in their running and to individuals who are undertaking travel to Guide events. During the year grants were made to O (2022 - 2> individuals 6. ANALYSIS OF NET ASSETS BETWEEN FUNDS UNRESTRICTED FUND RESTRICTED FUND TOTAL Tangible Fixed Assets Current Assets Current Llabilllles 75 129540 {37311 75 1e4534 (37311 34994 125884 34994 1e0878 7. TRUSTEES REMUNERATION AND EXPENSES There were no trustées, remuner8lion or other benefits for the year ended 31sl De￿mber 2023 1£0- 2022) During the year 412022 - 41 Trustees were reimbursed with the following expenses'.- 2023 2022 Postage and Staticnery Travelli ng Training Expenses Activities Other Expenses 25 281 230 39 95S 489 266 802 1549