Girlguiding North West En9land X-ri 2023 Trustees Report Girlguiding North Ihlest England TRUSTEES REPORT AND ACCOUNTS THE GUIDE ASSOCIATION NORTH WEST ENGLAND FOR THE YEAR ENDED 31 DECEMBER 2023 REGISTERED CHARITY NUMBER 521654
Girlguiding North West Englond Contents Trustees, Report Independent auditor's report 16-18 Statement of financial activities 19 Balance sheet 20 Statement of cash flows 21 Notes to the financial statements 22-40
Charity Details Charity Name The Guide Association North West England Trading Name Girlguiding North West England Trustees Julie Walton (outgoing chair) Kathryn Qattan Emma Dixon Rona Rommel (choir) Jennifer Long Audrey Suart Gillian Clarkson Sarah Bennett Rose Bode Chris Mazeika-Rimmer Amy Fraser laura Keller Elaine Disley Su Simpson Patricia Beesley Lisa Rylands Nicola Robinson Greer McDonald Jennifer Anne Chapman-Brown Sharon Weaver Linda pearson Sarah Beale Ann-marie Steel Nicola Barker Cheryl Gregson Sylvia Macaulay Tracey Johnson Jaquellne Ramsden End of appointment 16 March 2024 End of appointment16 March 2024 End of appointment16 March 2024 Appointed l January 2024 End of appointment11 November 2023 Appointed 11 November 2023 End of appointment l February 2023 Appointed l February 2023 End of appointment 31 July 2023 End of appointment 31 July 2023 Appointed I September 2023 End of appointment l February 2023 Appointad l February 2023 End of appointment l January 2024 Appointed l January 2024 End of appointment 9 October 2023 Appointed 9 October 2023 Executive ManagerlAdministrator Kelly Hunter Hoadquorters Girlguiding North West England Guiding Rood, Preston PR2 5PD Charity Number 521654 statutory AudStor BK Plus Audit Limited, Sterling House, 501 Middleton Road Chaddertor), Oldhom OL9 gLY Girlguiding North We$t England Trustees, Report Year End 31 December 2023
We have pleasure in presenting the r&port for the year ended 31 December 2023. Structure, Governance & Management Governing Document The charity governing document is the Girl Guides Association Royal Charter of 1922. Its affairs are managed and regulated by the trustees, whose members are appointed in accordance with the policy of the Guide Association. ecrultment, Appolntment, Induction & Tralnlng of New Trustees The trustees are the county commissioners within the region, together with the region chair of finance and property, the chief commissioner, her deputy and her assistant. Each county commissioner is appointed by the chief commissioner (chair of the trustees) after consultation with the relevant county members. Trustees sere for a term of office of five years but would be removed as trustees should they cease to hold office for any reason before their anticipated term has expired. Trustees are assigned a mentor and follow the Guide Association induction programme for county commissioners. Formal and informal training is available to meet individual needs. Organisational Structure The Guide Association North West England is one ol the regions of the Guide Association and comprises of 17 counties, including the Isle of Man. The charity is subject to the policies agreed by the Guide Association. Details of off icers who served during the yeor ore shown on page 3. The Guide Association North West England is a volunteer led charity and olthough its trustees control and manage the charity, the day to day management of its activities are delegated to a staff team of12 employees, three of these staff members (county coordinators) undertake work which is funded by a number ot counties but the staff are employed regionally. Trustees have identified that there are three staff who hold key management personnel roles (executive manager, head of membership growth & engagement manager and the finance manager). Girlguiding North West England use the NJC (National Joint Council for Local Government Services) Salary Scale, any increases are in Ilne with this scale which is used widely by the voluntary and community sector. Girlguiding North West England has previously used the NJC (National Joint Council for Local Government Services) to align its salaries. Staff salaries were increased at the latter part of 2023 to ensure that salaries are in line with similar roles within the charity sector as well as taking into consideration the cost-of-living situation. Risk Management Trustees are responsible for managing the risk faced by the charity and treat risk management as a major priority. The trustees have examined the major strategic, business and operational risks, which the charity faces, which are detailed in a risk register. The finance committee reviews these regularly bringing any issues to the attention of the trustees who review them annually. Policies, systems and processes exist to mitigate risks as far as possible. Glrlguldlng North Wg$t Englond Trustees, Report Year End 31 December 2023
Objectives and Activities Objects Aims To pursue the objectives of the Guide Association concerned with the development of girls and young women. Girlguiding North West England aims to enable girls and young women to develop their potential through supporting and voluing its leaders. Main Objectives Totrain and support adult leaders in delivering the aims, and to support adults ond girls in activities withln Girlguiding North West England, at a local level, through the provision of uniform grants, gronts for international trips, opportunities for networking, and by holding large-scale training and events. Strategies for Achieving Objectives Following on from the implementation of the North West England strategy 'Our Goals 2022 & Beyond., the focus for 2023 has been prioritising and delivering the core objectives set out as part of this strategy: girl experience, flexible volunteers, inclusivity and becoming a sustainable organisation. The trustees hove referred to the information contained in the Charity Commlssion's general guidance on public benefit, when reviewing strategies and plans. The trustees believe that the activities carried out benefit the public by aiding the personal development and well-being of girls, young women, and odults through the pursuit of the association's aims and objectives. Girlguiding North West England TTUStees' Report Year End 31 December 2023
Significant Activities & Events This year has seen o return to normal levels of activity post-COVlD. Members across the region hove enjoyed being back together at unit meetings, camps and both local and internationol trips. They have taken part in sporting and octivity days, awards presentations and there was even a trip to the Blue Peter garden! Our membership has increased for volunteers and girls, and we have maintained some of the virtual benefits gained throughout the pandemic with virtual units getting up and running for all sections, enabling access to girls across the region who cannot access guiding In the more traditional way. Cids CeL Mud&J Girls Get Muddy To celebrate International Day of the Girl 2023, Girlguiding North West England, in partnership with The British Army North West, hosted over 950 members at Altcar Training Camp. Girls Get Muddy was an opportunity for all sections and leaderslparents to participate in o series of muddy activities, challenges, and crafts. You con see what they got up to b&. Thls was a weekend to celebrate that girls really can do anything. In August. 53 members from across the region, took place in the annual Pride parade in Manchester city centre, demonstrating that Girlguiding is for all women and girls ond celebrating the power of love. ./ Girlguidin9 S)glond Trustees, Rttport"Vetir End 31'Dotonibtsr2021
Women's World Cup Pl Across the region, hundreds of girls took part in county footballing events to celebrate the 2023 Women's World Cup. Some of thern were joined by professional footballers and coaches. International The region's international opportunities (Intops) saw groups of both girls and volunteers venture to all corners of the world. 63 girls and 17 leaders took part In trips to Canada, Japan, Madagascar, Romania and South Korea. Our Insplre trip to Italy included16 members and three leaders and Adventures in Lisbon saw 184 members (16 groups) and 2 leaders take over Lisbon city centre for a weekend of fun. Recruitment for the regions 2024 trlps took place following a fun and exciting Intops weekend at Waddow Hall and planning is now underway for trips to the US& Cambodia, World Association of Girl Guides and Girl Scouts (WAGGGS) Interrailing, International Community Experience (ICE) for 50 girls and 14 leaders. In addition to that we have members travelling to New York, Peru and Norway. Girlguiding Iguidlng N*tthest Englond Yeo 31 cember
Compotltlons and Challenge Packs We have successfully continued to run and launched several new region challenge packs and competitions to engage our members. GIRL It was a fantastic year for our Girl Power badge wit 2754 girls completing the challenge pack. Thi takes the total to10,759 since launch in 2022. LUQSt In March we launched two new challeng packs in partnership with RSPB. Brilliant Birds and Together wlth Nature hav had members enjoylng time outdoors, bir watching, and visiting local places of interes including local noture reserves across th region. 434 girls have achieved their Brillian Birds badge and 735 have received thei Together with Noture badge. RSPB In October on International Disoster Recovery Day, we launched Ready Steady Help! This is a disaster resilience pack, focusing on disasters and emergencies, understanding risks around us, how we can be ready.. for them, how we respond when something happens, ond how we recover as individuals and communities. 672 Girls have completed this challenge so far. 5t•a H•lp 6irlguiding North West England Trustees. Report Yoar End 37 Dg¢omber 2023
Throughout 2023 we have held several competitions to commemorate events of relevance, IncludSng the Kings Coronation and the Eurovision Song contest being held in Liver ool. There were 1,177 entries to the Kings Coronation competition to design a crown or write a poem. The winners of the design a crown competition were Ayla of Ist Skelmersdale Rainbows and Isobel of 3rd Congleton Brownies. The winning poems were written by Olivia of Ist North Ashton Guides and Frankie of Ist Ormskirk Rangers. •IoioXcl.JIoI• 69 Units (2,772 girls) from across the reglon recreated past Eurovision performances or created their own songs. There were some fantastic costumes and dances! Our region chief selected a winning entry from each section, which you can watch using the links below. ' Eur20> ' Ist Reddish Rainbows R[ow- Ist Weatherall Brownies dLs - Ist Broughton in Furness Guides 1st Ormskirk Rangers & 4th uides Or We ended the year with a competition to design the region's Christmas 2023 badge. 2250 Girls submitted an entry and we are proud of how the wlnning design demonstrates the inclusive community of Girlguiding. The winner of the competition was Orla, aged eight, from 3rd Heaton Chapel. Brownies. Girfguldlng North West England Trustees, Report Year End 31 December 2023
Growth and Engagement Thanks and recognition Without our amazing volunteers we would not be able to deliver all that we do across the region. This year we have estimoted that our volunteers have given a massive1.248,000 hours support during 2023. Therefore it is hugely important that we thank and recognise all the amazing work that our volunteers give, so as a region WÈ have continued to focus on Thanks and Recognition of volunteers and young leaders. We distributed 876 one-year volunteer and 501 three-year volunteer badges. There were nine Region Chief Commissioner awards, one Gulding Star award, one Region President's award, two CountrylRegion Thanks awards and 6 Girlguiding Good Service brooches presented to members. In July 2023, 52 leaders, 19 young leaders and their unit teams from ocross the North West joined our assistant region chief commissioner for afternoon tea and flower arranging. Members were selected to attend by random ballot. Many of our uni sre yon e suppor younger mem ersw volunteer at units (young leaders), without the help and support of these younger members, the units would be unable to deliver the amazing activities that they do week on week. In November, 19 young leoders came to the region headquarters In Preston tor o sleepover, movie and pamper evening. This proved to be a fantastic way to network with other young leaders from across the region, exploring what other opportunities there are for this age group within Girlguiding and coming together to celebrate the vital role that young leaders play in our organisation. Girlguiding North West Emgland Trustees. Report Year End 31 December 2023
Virtual units Over the course of 2023. our virtual unit offering hos increased to 32 members across all sections. These virtual units are held once a week with leaders from across the. regi.on. The 1st Cloud Guide unit is currently the biggest section making up 507f* of the total number of virtual members. Four Rainbows, four Brownies, 14 Guides and three Rangers take part in our virtuol unit meetings. Inspire Inspire is the Girlguiding community for those aged 18-30. Opportunities range from internotional travel to working with local guiding units. It's o fantastic way to stay connected to the guiding community. our Inspire network of members continue to meet and network with on8 another. They have enjoyed a trip to Chester, taking part in wreath making and a The Duke of Edinburgh's Award Arts Award A total of 705 Duke of EdinbLJrgh's (DofE) awards have been achieved in 2023: Arts Award connects young people with the arts world as the audiencè or visitor. behind the scenes, learning from creative professionals, or researching the work artists and arts organisations. Girlguiding North West England hos offered Arts Aword to its members since 2016. 50 Bronze awards 40 Silver awards 15 Gold awards our DofE team ran a Gold award residential in October, with 12 girls taking part over five doys, ond completing their Residential section. In 2023, four Bronze certificates and 50 Explore certificates were awarded. Girlguiding North West England Trustees. Report Year End 31 December 2023
Learning and Development In 2023, we held 32 level 3 sessions of A Safe Space and nine sessions of level 4. There have been11 Leadership Development Programme module trainings, 10 Mentoring Leaders in Training sessions. and 256 external first aid verifications. We held two outism awareness training days and a full trainer day for all tralners across the region. Planning is underway to re-launch the regions Peer Educator offer, with two training weekends scheduled for the first quarter ot 2024. Peer educators are 14-25 year olds who help Brownies, Guides and Rangers explore important topics As youn9 people, peer educators use their own experience to bring important subjects to life. It works because girls are eager to listen to their peers who share similar life experiences. They are trained to deliver sessions on a number of topics in local Girlguiding units. we heSd two Peer Educator information sessions in Q3, one for commissioners ond one for young members. Website Girlguiding North West England launched its new region website in September 2023. This was a collaborative effort across the volunteer and staff teams. The focus for this project has been modernising the brand, clearer user journey for new parents and volunteers, and developing leader resources to support growth, retention, and developmenL Girlguiding North West England T¥ustees' Report Yectrr End 31 December 2023 10
DCMS Between October 2022 and March 2023, Girlguiding North West England worked with The Department for Culture, Media and Sport (DCMS) to create new spaces in areas of multiple deprivation 1-5. Throughout this time, we funded 6 new units, creating 72 new spaces for Guides and Rangers. In April 2023, we began working with DCMS on a project looking at reducing waiting lists for Guides and Rangers, with a particular focus on areas of deprivation. This is a two year project, and to date we have funded 13 new units, creating 237 spaces for Guides and Rangers. Girlguidkng North West England Trustees, Report Year End 31 December 2023 11
Partnerships We continue to work with a wide variety of partners to enhance all that Girlguiding has to offer its members. PARLIAMENT WEEK tsKParllament Week We supported UK Parliament week, once again, with several units taking part in this yearfs Parliament WeeL The British Army We worked with the British Army to deliver our Girls Get Muddy event in October for International Day of the Girl. ARMY BETHE BEST RSPB We have successfully launched two challenge packs in partnership with RSPB and are working with them across the region on various future events. RSPB Electricity North West roleEtricity We continue to work with Electricity North West on the amazing 'Girl Power, challenge pock. Glrlguiding North Wost England Trustees. Report Yeai End 31 December 2023 12
Financial Review The charity has net incoming resources this year of £877,952 (2022: £628,701 net outgoing resources), as shown in the statement of financial activities on page 21. Funding sour¢as Most funding comes from members, subscriptions this year totalled £357,145 {£324,320 in 2022). Major expenditure is the staff salaries, programme of activity offered and adults, training. Reserves pollcy At 31 December 2023 the charity held reserves totalling £1,503,438 (2022: £1,559,362 as restated). Of this, £49,096 {2022: £2,084) were restricted balances held as per the detailed information on page 36. A further £28,915 (2022". £94,293) are balances designated for specific purposes and £793,957 (2022: £797,346 as restated) relates to the net book value of unrestricted fixed assets. The remaining £631,470 (2022.. £665,639) is unrestricted balances tor use at the discretion of the charity. Tangible fixed assets On the balance sheet, the net book value of the land and buildings has been shown separately from genei'al unrestricted funds. Designated funds Fijll details of the remaining designated funds can be seen on page 38. Free reserves Free reserves represent the 'working capital, of the Association available to support short and medium-term objectives and to safeguard against Linexpected decreases in income. The Charity Commission guidelines define free reserves as income which becomes available to the charity and is expended ot the trustees, discretion in furtherance of any of the charity's objectives, but is not yet speiiL committed or designated. Glrlguldlng North West England Trustees, Report Year End 31 D8cemb8r 2023 13
Financial Review The trustees have examined the needs and challenges faced by The Guide Association North West England, in both the short and medium term, along 11th relevant financial forecasts, and have formulated a policy to meet those needs. It is felt that the optimum level of free raservas would be 12 months operating costs which at 2023 levels would equate to approximately £521,000 (2022 £486,000). Free reserves are calculated as unrestricted funds less designated funds less tangible fixed assets. At 31 December 2023, free reserves were equivalent to 14 months, operating costs which is slightly higher than the Committee's target for free reserves. The trustees feel that that the additional free reserves held at 31 December 2023 will need to be used in 2024 to support the charity's work in light of the current economic outlook. Principal risks and uncertainties The key risks are tliat our membership numbers and subscription income may not increase as much as we woijld like, following the drop in members we saw during Covid. The key risks are that our membership numbers and subscription income may not increase as much as we would like, following the drop in members we saw during the Covid pandemic. In addition, we now find ourselves in a challenging cost of living crisis. Fundraising activities Funds are not raised from the public aside from through charitable trading. No external fundraisers are used. Plans for 2024 In March 2024 we will see oijr current Region Chief Commissioner (who is also our chair of trustees) and her team end their terms of office and they will hand over to a new lead volunteer (chair) who will see us through the next five years. Our plans for 2024 are to deliver more exciting events and international opportunities for our members as well as increase our membership numbers. We'll be working on a new strategy to see us through the next few years with our members and new chair of trustees. Girlguiding North West England Tiustoes, Report Year End 31 Decemb&r 2023 14
Statement of trustees, responsibilities for the year ended 31 December 2023 Ilie trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subj9Ct to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. Tlie trustees are responsibla for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts ond Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other iITegular'ities. The Trustees. report was approved by the Board of Trustees. Signature Signed by Rona Rommel 15 June 2024 Date Girlguiding North West England Trustees. Report YeoT End 31 Dècember 2023 15
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE GUIDE ASSOCIATION NORTH WEST ENGLAND Opinlon We havè audited the financial ststements of The Guide Association North West England (the 'charity') for the year ended 31 December 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notès to tha financial slalements, including significant accounting policies. The financial reporting framework that has been applied in their pr6paratlon is applicable law and United Kingdom A¢counting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in th8 UK and Republic ol Ireland (United Kingdorn G8n8ralty Accepted Accounting Pradice). In our opinion. the financial ststements.. glve a true and fair view of the state of the charivs affairs as at 31 D8cemb8r 2023 and of its incoming resources and applicallon of resources, for the year thèn ènded., have been propetly pr@pared in accordan¢8 with United Kingdom Generally Aepted Accounting Pradi¢e; and hav8 been prepared in accordance with the requirements of the Charitiés Act 2011. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISA8 (UK)) and applicable law. Our responsibilities under those standards ar8 further described in the Auditoffs responslbilltlés for the audit ol the financial statements section of our report. We are independent of the charity in a¢¢ordance with the ethical requirem8nts that are levant to our audit of the financial statemènts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other elhical responsibiltties in accordanc& with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinlon. Conclusions relating to golng concern In auditing the financlal statements. we hava ¢oncluded Ihat the Trustees, use of the golng concem basis of accounting In the preparation of the financlal statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continu8 as a going n¢em for a period of at least e1ve months from when the financial statements ar8 authorised for issue. Our responsibilities and the responsibilitl8s of the trustees with respect to going concern are described in the relevant sections of this report. Other infomiatlon The other information comprises the information included in the annual report other than the financial statements and our auditoffs report thereon. The trustees are responsible for the other infomation contain8d within the annual report. Our opinion on Éhe financial statements does not cover the other information and we do not express any form of assurance conclusion ther8on. Our responsibility is io read the other infonnation and, in doing so, Consider whether the other infoation is materially inconsistent with the financial statements or our knowledge obtained in th8 course of the audlt, or otherwise appears to be mat8rially misstated. If we identify such material inconsistencies or apparent material misstatements, we arè required to detemiine whether this gives rise to a material misstatement in the finandal statements themselves. If, based on the work we hav8 p8rformed, we conclude thal there is a material misslatement of this other information, we are required to report that fact. W8 have nothing to raport in this regard. Mattors on whlch wo are requirgd to report by oxceptlon We have nothing to report in r8spect of the following matters In relation to which the Charities (A¢unt$ and R6ports} Regulations 2008 require us to pOrt to you if, in ouropinion.. the information given In the financial statements is inconsistenl in any matgrial respect with the Trustees, report- or sufficient accounting records have not been kept: or the financial statements ara not In agreement wilh the accounting records., or we have not received all the Information and explanatlons we requir8 for our audit. 16-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE GUIDE ASSOCIATION NORTH WEST ENGLAND ResponsibilitTes of trustees As explained more fully in thè stat8ment of Trustees, responsibilities, the trustèes are responsiblè for the preparatlon of the financlal statements and for being satisfied thal they glve a true and fair view, and for such internal control as the trustees detemine 1$ necessary to enable the preparation of financial statements that are free from material misststemenl, whether due to fraud or error. In preparing the financial statements, the trustees ara responsible for assessing the Charity's abilty to continue as a going conGem, disclosing, as applicable, matters related to going concem and using the going concem basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so. Audftorfs responslbllltlos for the audit of the financlal stst8ments We have been appointed 8$ auditor under section 144 of the Charities Act 2011 and report In accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whethèr thè financial statements as a whole are free from mat8rfal mlsstat8m8nl. whether due to fraud or error, and to ISSU8 an auditorfs report thal Includes our opinion. Reasonable assurance is a high level of assuranc8 but Is not a guarantee that an audit conduct8d in accordance wilh ISAS {UKI will always datect a material misstatement when it exists. Misstat8m8nts can arise from fraud or error and are conslder8d mat8rial if, individually or in the aggregate, they could reasonably be expected to Influence the economlc decisions of users taken on the basis of these financial statements. The extent to which our procedur8s are capable of detecting irregularities, induding fraud, Is detailed below. Obtaining an understandlng of the legal and regulatory frameworks that th8 Charity operatgs in. fceuslng on thos8 laws and regulations that have had a direct èffect on the financial statements. The key laws and regulations w8 considered in this context includè Charities Act. In addition. we ¢onsid8r Complian with employee legislation, as fvndamental to the Charity's operations; Discussions with management. Includlng consideration of known or suspected instances of non- compliance with laws and regulations and fraud; Enqulry of manag8m8nt and those charged with govemancè around actual and potential litigation and clalms" Performing audit work over the risk of management override of ntrol$, includlng testing of joumal entries and other adjustments for appropriateness, evaluating the business rallonale of significanl transactlons outsldè thè normal course of business and reviewing accounting estimates for bias: Reviewing mlnutes of meetings of those charged with governance. and Rewewing financial statement disclosures and testlng to supporting documentatlon to assess compliance with applir2blè laws and regulations. Ther6 are Inherent limitstions in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and Iransactions reflected in the financial statements. the less likely we would become aware of il. Also, the risk ol not detecting a material misstatement du8 to fraud is higher than the risk of not detecting one resulting from error, as fraud may involvè deliberate concealment by, for example. forgery or intentional misrepresentations, or through collusion. A further description of our responsibilillès Is availab18 on the Financial Reporting Coun¢ll's w8bsile at: https:11 www.frc.org.uklaudilorsresponslbilities. This description fomis part of our auditor's rèport. other matters Your attention Is drawn to the fact that the charity has prepared financial ststements in accordan¢6 with "Accountlng and Reporting by Charitie5: Stslement of Recommended Praclice applicable to ¢harities praparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 102)" (as amended) in preférence lo the Accounting and Reporting by Charities= Statem8nt of Recommended Practice issued on 1 April 2005 whi¢h is referred to in the extant wulations but has n$v been withdrawn. This has been done in order for the financial statements to provide a true and fair view in accordance with current GenerallyA¢cepted Accounting Practic8. 17-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE GUIDE ASSOCIATION NORTH WEST ENGLAND Use of our report This report is made solely to the company's members. as a body, in accordan with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the mmpany's members Ihose matters we are required to stste to them In an auditovs report and for no other purpose. To the fullest extent permitted by law, we do not a¢tspt or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this rgport, or for the opinions we have formed. gk Pi. Christopher Hession C.A. (Senior Statutory Auditor) for and on behalf of BK Plus Audlt Limited Is la6 I11. Chartered Certified Statutory Auditor Steding House 501 Middleton Road Chadderton Oldham Lancashire OL9 9LY BK Plus Audit Limited is eligible for appointment as auditor of the charity by virtue of ils eliglbility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 18-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrlcted Restrlcted funds funds 2023 2023 Total Unrestricted Restrlcted funds funds 2022 2022 Total 2023 2022 Notes Income from: Donations and legacies Charitsble activities Other trading activities Investments 1,904 747,273 122,625 6,149 25,599 395,652 130,330 2,132 25,599 470,640 130,330 2.132 574.458 122,625 6,149 172,815 74,988 Total Income 705,136 172.815 877,951 553,713 74,988 628,701 Expendlture on: Other trading activities Charitsble activities 119,448 686.326 119,448 814,427 96,161 345,367 96,161 470,911 128.101 125,544 Total expenditure 805.774 128,101 933,875 441.528 125,544 567,072 Net IncomoJ(expendlture) (100,638} 44,714 (55,924) 112,185 (50,556) 61.629 Transfers between funds (2,298) 2,298 (4,411) 4.411 Net movemenl in funds 13 {102,936) 47,012 {55,924} 107,774 (46,145) 61,629 Reconclllatlon of fund$'. Fund balances at 1 January 2023 As originally reported Prior year adjustment As stat&d 1,405,313 151,965 1,557,278 2,084 1,407,397 151,965 2,084 1,559,362 1,312,931 136,573 1.449,504 48,229 1,361,160 136,573 48,229 1,497,733 Fund balances at 31 December 2023 1,454,342 49,096 1.503,438 1,557,278 2,084 1,559,362 The statement of financial activities includes all galns and losses r8cognis8d in the year. All Incom8 and expenditure dérive from continuing activities. 19-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notes Fixed assets Intangible assets Tangiblè ass8ts 18 19 12,728 794,307 797.897 807,035 797.897 Current assets Stocks Debtors Cash at bank and in hand 20 21 36,706 88,986 759.307 58,585 64,774 760,444 884,999 883,803 Creditors: amounts falllng due withln one year 22 (188,596) (122.338) Net current assets 696.403 761,465 Total assets less current liabllltles 1,503,438 1.559.362 Net assets excluding penslon Ilablllty 1.503,438 1,559,362 The funds of tho charity Restricted income funds Unrestricted funds 25 49,096 1,454,342 2,084 1,557.278 1,503,438 1,559.362 The financial ststements were approved by the trustees on 15 June 2024 Rona Rommel Jenny Long -20-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Notes Cash flows from operating a¢liviti•s Cash generated from opèrallons 29 13,662 95,406 Investing activities Purchase of Intangible assets Purchase of tangible fixed assets Inveslment income receivèd (15,120) {5,8281 6,149 {24,158) 2,132 Net cash usod In investing activltles (14,799) {22,026) Net cash used in financlng actlvltles Net {decrease)Ilncroa8e in cash and cash equlvalonts (1,137) 73,380 Cash and cash equival8nts at beginning of year 760,444 687,064 Cash and cash equivalents at end of year 759,307 760,444 21
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policies Charlty inforniatlon The Guide Association North West England is a charity regist8r&d in England. The 8ddress of the registered office is given in the charlty information on page 3 of these financial statements. The nature of charity's operations and principal activlties are detsiled within the Trustees, Report on pages 4 to 15. 1.1 Accounting convontlon The financial statements have been prepared in accordance the Charities Act 2011. FRS 102 The Financial R8POrting Stsndard applicable in the UK and Republic of Ireland" {°FRS 102.) and the Charities SORP "Accounting and R6portlng by Charitles.. Ststement of Recommended Practice applicablè to charities preparing their accounts in accordanc8 with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102). {effective 1 October 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial statements have departed from the Charitiès (Accounts and Reportsl Regulatlons 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for ¢haritigs applying FRS 102 rather than the verslon of th8 Stateffnt of Recommended Practi which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functlonal currency of the charity. Monetsry amounts in these finanGial statements are rounded to the nearest £. The financial statements have been prèpared under the historical cost convention modtfied to include certain items at fair value. The principal accounting pollcles adopt8d are set out below. 1.2 Going concorn At Ihe time of approving Ihe financial statements, the trustees have a reasonable expectation that the charity has adequate reSoUS to continue in operational existence for the foreseéable future. Thus the IteeS continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable fund$ Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the charity and which have not been designated for other reserves. Where unrestricted funds have been earmarked for a particular project. thèy hav8 been designated as a separate fund, but the designation has an administrative purpose only and does not legally restrlct the Trustees, discretion to apply the fund. The alm and use of each designated fund is set out in the notes to th8 accounts. Restricted funds are subject to specific conditions by donors or grantors as to how thèy may be used. The costs of raising and administering such funds aré chargéd against the specific fund. The purposes and uses of the restricted funds are set out in the notes to th8 financial statements. 1.4 Incom• All Incoming subscrtptions and simllar resources are included in the Statement of Financial Activlies (SoFA} when the charlty is legally entltled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be rawgnised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be oblained then income is deferred until those conditions are fully met or the fulffilment of those conditions is within the control of the charity and il is probable that thèy will be fvlfilled -22-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcl88 {Contlnued) For legacies. entitlement is the earller of the charity being notified of an impèndlng distribution or the legacy being received. At this point Income is rewnised. On occasion legacies will b8 nolified to thé charity however It Is not possibl8 to measure the amount expected to be distrlbuted. On these o¢taslons, Ihe legacy is treated as a conting8nt asset and disclosed. No amount Is Included in the financial statements for volunteer time in line with the SORP (FRS 102). Further d8tail is given in th8 Trustees, Annual Report. Income from grants are recognised at fair value when the charity has entitlement after any perfOrn¢8 conditions have bean met, it is probable that the income will be received and the amount can be measured reliably. If entltlement is not met then these amounls are deferred. Income from Iradlng activities includes income eamed from fundraising events and trading activities to raise funds for the charity. Income is reeelved In exchange for supplying good$ and servlces in order to raise funds and is recognised when entillement has occurred. Investmènt Income is eamed through holdlng assets for investment purposes. It Includes bank interest. It is included when the amounl can be measured reliably. Interest income is reeognls8d using the eff8¢tive interest method. 1.5 ExpendltUTe Expenditure is recognised oncè there is a legal or conslwctive obligation to transfer economic benefft to a third paty, It Is probable that a transfer of ewnomio benefits will be required in settlernent, and the amount of the obligatlon can be measured reliably. Expenditure is classified by actlvbty. The costs of each activity are mad8 up of the total of dlr&t costs and shared costs, includlng support costs invofved in undertaking each activity. Direct costs attribulab18 to a single activity arè allocat8d dlr8clly to that activity. Shared costs vthich contribute to morè than one activity and support costs which are not attributable to a singlè actlvity are apportioned beeen those activities on a basis consist8nt with the use of SourCes. Central staff costs are allocated on the basis of time spen( and depreciation charges are allocated on the portion of the asset's use. 1.6 Intanglble flxed assets other than goodwill Intsngible assets acquired separately from a business are recognised al cost and are subsequently measured at cost less accumulated amortisation and accumulated impaimient losses. Intangible assats acquired on business combinations are recognised separately from goodwill at the acquisition date where it 15 probable that the expected future economic benefils that are attributable to the asset will flow to the entity and the fair value of the asset Can be measured r81iably,' the inlangible assét arises from contractual or other legal rights,. and the intangible asset Is separable from the entity. Amortisation is recognised so as to wrlte off the cost or valuation of assets less their residual values over thélr useful lives on the followlng bases.. Amortisation is recognised so es to write off tt)8 Cost or valuation of assets less their residual values over their selul lives on the followlng bases: Webslt8 development 33.33QA straight line -23-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policiès {Contlnuèd) 1.7 Tangible fixed assets Tangible fixed assgts are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases-. Leasehold land and buildings Office and kitchen equipment Computer equipment 2% straight line 250A on written down value 33.33°A straight line The gain or loss arisSng on the disposal of an asset is determined as the differenG6 betwe6n tho sale proceeds 8nd the carrying value of the asset, and is rè¢ognised in the statement of financial activities. No depreciation has been recognised in repsect of leasehold as in the ¢)pinion of the Trustees the ¢ots is it's residual valu8. 1.8 Impaimient of fixed assets At each reporting end date, the charity reviews the carrying amounts of ils tangible and intangible ass8ts to detemiine whether th8r8 is any indication that those assets have suffered an impaiment loss. If any such indication exists, the recoverable amount of Ihe ass8t is estimated in order to determine the extent of the impairment loss lif any}, 1.9 Stocks Slocks are stated at the lower of cost and estimated selling price less costs to Gomplete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Itgms held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of complgtion and costs to be inCued in marketing. selling and distribution. 1.10 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.11 Financlal instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are r8cognised in the charity's balance sheet when the charty becom8s party to th8 contractual provlsions of the instrument. Financial assets and Ilabilities are offset, with the net amounts presented in Ihe financial statemgnts, when there is a legally enforc8able right to set off the recognised amounts and Ih8r8 Is an intention to settle on a net basis or to realis8 the asset and settle the liability simultsneously. -24-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 A¢¢ountlng pollcies (Conllnued) Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction prrce including Iransaclion costs and are subsequently carried at amortised cost using the effective interest method unless Ihe arrangement constitutes a financing transaction, where the transaction is measured at the present value of the fubjre receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt inslrument is measured at the present value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or services that hav8 been acquired in the ordinary course of operalions from suppliers. Amounts payable are classifi8d as current liabilities if payment is due wilhin one year or less, If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measur8d at amortised cost using the effective interest method. Deposits received in advance are recognised at the amount 8qual to amounts recelve(I from members In respect of trips and évents which will be held in future accounting p8ri0ds. Dereeognltlon of flnanclal liabilities Financial Ilabiliti8s are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.12 Employee benefits When employees have rendered service to the charity. short4erm employee beneffts to which the employees a entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The charity operates a defined contribution plan for the benefit of its employees through the main Guide Association scheme. Contributions are expensed as they become payable. 1.13 Retlrement benefits Change in accountlng poIIcy Th8 fixed asset policy has b88n updated to include consideration of an assets residual value at the end of its economic life. This resulted in an adjustmenl to the value of the leasehold recognised in the accounts for the current and prior years, The leas8hold depreciation charged totalling £151,966, accumulated over 10 years was reversed to r8fflect the leasehold to be held at cost, with the impact being an Increase to g@nerdl reserves held. -25-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Crftlcal accounting estimatas and Judgements In the application of the charity's accounling policies, the trustees are requir8d to make judgements, estimates and assumptions about the carrying amount of assets and Ilabilities that are not readily apparent from other sourc8s. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to aountIng estimates are recognised in the period in which the estimate is revised where thè revision affects lY that period. or in the period of the revision and future periods where the revision affects both current and future periods. There have been no key assumptions Gonoeming the fulure and other key sources of estimatton uncertainty at th8 reporting date that have a significant risk of causing a material adjustment to the carying amounts of assets and liabilities within the next financial year. crftlcal Judgements Depreciation Estimating the useful economic life of an asset and the anticipated residual value in calculating an appropriata depreciation charge is consid8r8d a key judgement. Income from donations and legacios Unrestrlcted funds 2023 Unrestricted fvnds 2022 Donations 1,904 25,599 -26-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Income from charltable actlvltles Operational Glrf Growth, Leamlng & support Experlence Retention &Developmont Engagement 2023 Projects Total 2023 2023 2023 2023 2023 Members, subscriptions Events Intemational trips Grant funding other funding income 357,145 357,145 23,889 151.063 88,419 126,757 16,257 37.941 7.632 113.122 47.100 240 40,000 57.620 1,319 68.897 454,765 54,198 168.094 1,319 68,897 747.273 Anatysis by fund Unrestricted fvnds- general Restricted funds 359,798 94,967 54,198 160,462 7,632 574,458 172.815 1,319 68,897 454.765 54,198 168.094 1,319 68,897 747,273 Previous year. Operational Girf Growth, Loaming & support Experience Retention &Development Engagement 2022 Prolects Total 2022 2022 2022 2022 2022 Members. subscriptions Events other funding incorne 324,320 324,320 3,521 142,799 3.521 95,121 571 6,005 41,102 419,441 3,521 571 6.005 41,102 470.640 Analysls by fund Unrestricted fvnds - general Restricted funds 366,320 53,121 3,521 571 25,240 15,862 395,652 74,988 6,005 419,441 3,521 571 6,005 41.102 470.640 -27-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Income from other trading actlvlties Unrestricted Unrestricted funds funds 2023 2022 Room hire G¢Jods and souvenirs 18,033 104,592 23,449 106,881 Other trading activities 122,625 130.330 Income from Investments Unrestrleted Unrestrleted fund5 funds 2023 2022 Interest receivable 6,149 2,132 Expenditure on raising funds Unrestrictod Unrostricted fund$ funds 2023 2022 Tradlng costs Good5 and souvenirs Room hire staff costs 100.331 3.842 15.275 90,325 5.836 119.448 96.161 -28-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Expenditure on charitable activltles Operatlonal Glrl Growth, Leamlng & support Expèrlenee Rètentlon &Developmont Engagement 2023 Projects Total 2023 2023 2023 2023 2023 Direct costs Staff costs Depreciation and Impalrment Op8ration costs Events Trlps Training Starting a New Unit UYF DCMS new unlt UYF DCMS walllng Ilst Travel and meeting cosls Unrforms Electricity North West Partnership 53,474 42,894 96,368 200 1.052 200 75,022 45,125 201.520 5,701 3,265 7,940 11,006 18.979 5.417 69,429 9,359 39,527 132,091 45.632 181 5,701 3,265 7,940 11,006 469 1,368 1,787 452 3.624 452 556 556 54,726 94,294 182,345 53,753 65.661 450,779 Grant fijnding of activities (see note 11 } 833 27.752 28,585 Share of support and governance costs (see note 12) Support 11,212 78.562 Govemance 15,506 156.539 10,428 50.643 12,173 309,129 25,934 82,277 172,856 377,064 104,396 77,834 814,427 Analysls by fund Unrestricted funds- general Restrictèd funds 27,607 54,670 172.856 370,613 6,451 103,077 1,319 12,173 65,661 686,326 128.101 82.277 172,856 377.064 104.396 77,834 814,427 29-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Expondlturo on ¢harltable actlvltles (Contlnued) Prevlous year: Operational Glrl Growth, Leaming & support Experience Retention & Developmènt Engagomont 2022 Projeets Total 2022 2022 2022 2022 2022 Direct costs Staff costs Depreciation and impairment Operation costs Events Trlps Training Starting a New Unit Uniforms Sport England Electricity North West Partnership 59,549 59,549 50 2,459 19,318 4.487 26,264 2,822 4,507 11,731 2,044 359 41.242 41.242 2,822 4.507 11,731 359 25,240 25,240 2,509 2.822 24,184 71,280 73,013 173.808 Grant funding of activities (see note 11) 1,643 1.643 Share of support and governance costs (see note 12) Support 259,703 Govemance 23,325 12,432 272.135 23,325 287.180 2,822 24,184 83,712 73,013 470,911 Analysis by fund UnrestriGted funds - general Restricted funds 287.130 50 2,822 24,184 5,726 77,986 25,505 345.367 47,508 125,544 287,180 2,822 24,184 83,712 73.013 470,911 10 Doscription of charltable actlvltlos tional s Our team of county coordinatots support counties with their delivery of events and training Providing amazing opportunities to young members of Girlguiding North West England through 8vents and trips ion&En Supporting the developm8nt of membership growth, rètention and 8ngagement through the provision of events. communications and media coverage. -30-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 Doscrlptlon of charftable actlvttles {Contlnu8d) IA Adult members support and training activities (face to fac8 and via the learning plaffomi) to enable members to develop skills and to cary out their roles, this includes trainings {in¢luding mandatory trainings such as 1st Response and A Safe Space} as well as support for trainers and commissioners. Working in partnership with organisations to provide challenge packs and competitions to engage our m8mbers. 11 Grants payable Oporatlonal Growth. support Retention & Engagement 2023 Total Operatlonal support 2023 2023 2022 Grants to Indivlduals 833 27,752 28.585 1.643 Grants are provided to individual membèrs towards the provision of uniform. funding for internatsonal trips. and to conlribute towards training or travelling Gosts for regional events. 12 Support costs allocated to actlvilies 2023 2022 Staff costs Depreclallon Rates and water Heat and light Insurance Telephone, postage, printing and stationery Other premises costs Miscellaneous expenses IT ¢osts Travel and m88tlng costs Publicty and marketing Training Govemance costs 217,957 11,610 5,708 8,560 5,239 11.510 13,973 1.258 20,966 8,786 184,211 7,331 4.286 4,737 5,262 10,429 12,442 11,830 8,717 13,682 528 8,680 23,325 3,562 25,934 335,083 295,460 Anatysed between: Operational support Girl Experience Growth. Ret8ntion & Engagement Leaming & Davelopmenl Projects 26,718 78,562 166,967 50,643 12,173 283,028 12,432 335,063 295,460 31
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 12 Support costs allocated to activitlOS {Contlnued 2023 2022 Govèrnance costs comprise: Audit fees Govemance costs 9,900 16.034 9,000 14,325 25,934 23,325 Support costs are allocated on the following basis: staff salaries on estimate of time spent: all other costs on basis of use of resources. 13 Net movement in funds 2023 2022 The net movement in funds is ststed after chargingllcreditingl: Fees payable for the audit of the charivs financial ststements Depreciation of owned tangible fixed assets Amortisalion of intangible assets 9,900 9,418 2,392 9,000 7,380 Amortlsatlon of Intangibles.. Total SOFA charge dlffers fmm BS notes by." Depraciatlon of tangibles." Total SOFA charge differs from BS notes by.. 2,392 {2,392) (1) 14 Audltor'$ remuneration Fees payable to the charity's auditor and associates.. 2023 2022 For audit servic•s Audit of the financial statements of the Gharity 9,900 9,000 15 Trustees None of the trustees (or any persons connected with them) recelved any r8muneration or benefits from the charity during th8 year. Expenses of £5,345 (2022: £549) were reimbursed to 15 {2022: 10) Truste8S to cover out of pocket travel and meeting costs for their role as Trustees. In addition expenses of £nil (2022: £nil) were reimbursed to no (2022: O) Trustees to cover out of pocket Iravel and meeting rnsts for undertaking safeguarding roles. 16 Employees The average monthly number of employees during the year was: 2023 Number 2022 Number total staff 13 10 -32-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 16 Employees {Continued) Employment ¢osts 2023 2022 Wages and salaries Social security costs Other pension costs 291,978 15,324 22,298 213,215 13,600 16,945 329,600 243,760 There were no employees whos8 annual remuneration was more than £60,000. Remuneratlon of key management personnel The key management personnel of the charity comprise the Exe¢uliv8 Manager, the Head of Mernbershlp Growth and Development and the Finance Manager. The total employee benefits of the key management personnèl were £133,65412022.' £107,782). 17 Taxatlon The charity is exempt from taxatlon on its activities because all its income Is applied for Gharitablè purposes. 18 Intangible fixed assets Webslte devèlopm•nt Cost Al 1 January 2023 Additions - internally developed 13,254 15,120 At 31 December 2023 28,374 Amortlsatlon and Impairnient Al 1 January 2023 Amortisation charged for the year 13,254 2,392 Al 31 December 2023 15,646 Carylng amount Al 31 December 2023 12,728 Al 31 December 2022 -33-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 19 Tangible fixed assets Le¢hold land and bulldlng$ Offi¢• •nd klt¢h¢n •qulpmant C•mput•T •qulprnent Total Cost At 1 January 2023 Additions 772.740 83.524 3.402 47,958 2.426 904.222 5.828 Al 31 December 2023 772.740 86,926 50.384 910.050 Depreclatlon and impaimient At 1 January 2023 Depreciation Charged in the year 71.666 3,341 34,659 6.077 106,325 9,418 At 31 December 2023 75,007 40.736 115.743 Carrying amount At 31 December 2023 772,740 11,919 9,648 794.307 At 31 December 2022 772,740 11.858 13,299 797.897 20 Stocks 2023 2022 Goods for resale 36,706 58,585 21 Debtors 2023 2022 Amounts falllng due within one year: Trade deblors Prepayments and accrued income 29,517 59,469 64.774 88,986 64,774 22 Craditors: amounts falllng due within one year 2023 2022 Notes Other tsxation and social security Deferred income Trade creditors Other creditors Accruals 8,948 132,791 26,107 6,659 14,091 7.937 83,002 17,475 4,730 9,194 23 188.596 122,338
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 23 Deferred In¢ome 2023 2022 Other deferred income 132,791 83,002 Deferred income is included in thè financial statements as follows: 2023 2022 Defeed income is included within: Current Ilabilities 132.791 83,002 Mov8m8nts in the year: Deferred income at 1 January 2023 Rel8as8d from previous periods Resources deferred in the year 83.002 (83,002) 132,791 6.327 {6.327) 83.002 Defèrred income at 31 December 2023 132,791 83.002 Other deferred income relates to monies recelved in advance for intemational trips yet lo be provided. 24 Rètiremènt beneflt schemes 2023 2022 Defined contrlbutlon sehemes Charge to profit or loss in respect of defined contribution schemes 22,298 16,945 Th8 charity operates a defined contribution pension scheme for all qualifying employees. Th8 assets of the scheme are held separately from those of the charily in an independenuy administered fund. -35-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 25 Restricted funds The restricted funds of the charity comprise the unexpended balan$ of donations and grants held on trust subject to specific conditions by donors as to how Ihey may be used. At 1 January Incomlng Resourcos 2023 resources expended Transfors At31 De¢ember 2023 County Coordinator computers County Coordinator Fund stsrting a new unit grant (SNUG) Buchanan Legacy King Georgè Vl Fund UYF DCMS new unil project Sports Partnership fund Cost of living fund Royal Lancashiro show Children In Need fund UYF DCMS waiting list project Electricity North West Partnership Sealife Partn8rship 551 (201) {53,637) (1.501) 1243) (1.075} (17.637} 132} (8331 16,4511 350 51,339 2,298 1,501 243 1.075 17.637 32 40,000 7,632 3,629 47,848 2,412 1,000 39.167 1,181 3,629 3,060 1,532 177 (44,7881 (8801 (823) 2.084 172,815 (128.101) 2,298 49.096 Previous year: At 1 January Incomlng Resources 2022 resources expended Transfers At31 DKember 2022 County Coordinator computers County Coordinator Fund stsrting a new unit grant (SNUG) Generation Green Fund Community Match Funding Buchanan Legacy King George Vl Fund UYF DCMS new unit prolect Sports Partnership fund 601 48,298 {501 (52,7091 12,044) (5,000) {4,222) (186) 1819) (15.862) {44.652) 551 4,411 3.545 1,501 5,000 4,222 186 819 15,862 44.684 32 48.229 74.988 (125,544) 4,411 2,084 -36-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 25 Rostrlclod funds {Contlnued) st8thng a New Unil Grant Th8 Starting a New Unit Granl (SNUG) is a grant awarded by the Guide Association from central funds to assist with the costs of starting a new unlt. It Is Inlended to supplement any funding that may be avallable locally and is sp8clfically intsnded to cover start-up costs to allow th8 leadership team to begin to run unit me8tings. County Co-ordinator Funds and Computers Counties (Cheshlre Border, Cheshire Forest Manchester. Sefton, Lancashire South. Greater Manchester West, Isle of Man, Lancashire East, Wirral, Cumbria South, Lancashire South East and Guys Farm) have funded staff administrators who are employed through the Region Office. Sports Partnership Fund Fund to in¢ase the Involvement of members aged 10-18 years old In sport-relaled social artion. To Increase participation in physical actlvlty of both Girlguiding North West England members and the wlder community. and to change perceptions of girts and young woman regardlng physical activity. Generation Green Funding to support training of volunteers to gain new outdoor skills and knowledge. Community Match Funding Programme funded by P8ars Foundation and the Department for Culture, Media and Sport to support units affected by Covid to stay open. Buchanan Legacy Fundlng from Girlguiding HQ for the region chief commissloner to use towards region events or actlvities. King George Vl Fund To be used for L8ad8rshlp training. Also. for bursaries for attendanc8 at Girfguiding or County Training Centres. UYF DCMS new unit project Funding to support the op8nlng of now unifonmed youth groups for young p80ple aged 11>18 in IMD 1-5 Upper Tier Local authorlty areas in England or areas eligible for the Youth Investment Fund QUentlY underserved by youth S8Nices. To improve the wellbeing of young people and help them to devélop sklls for life and work by expanding the reach, number and range of regular activities for young people that drive these OLrtcomes. Support Uniformed Youth Organisations to bulld their internal capacity to scale up sustainably. Royal Lancashire show These funds are managed regionally to enable the organisation and dellvery of the 'Childrens Village, area at the Royal Lancashire show. This is coordinated each year by Glrlguiding North West England volunteers. UYF DCMS walting list pmject fund Funding lo support Increasing the capacity in exisling units and creatlng new spaces at new unlts for young people aged 10-18 in IMD 1-5 Upper Tier Local authority areas in England. To improve the w8llbelng of young people and help them to develop skills for life and work by expanding the raach, number and range of regular activities for young people that drive these outcomes. Support Uniformed Youth Organisations to buihj their intemal capacity to scale up sustainably. Children in Need Children in Need fvnding for 2022 was awarded to support members in 2023, The criteria in regard to this fvnd was rath&r general, but preferably to support p¢)sitive stOTi8S. As a result, these funds were designat8d to fund transport grants, but can bg redeslgnatsd Into the general grant fund at any point. Cost of Liwng Fund A fund to support our m8mb8rs with any cost of living issue associated with b8ing a member of Girlguidlng North West England, this could cover membership feas, subscription costs, evenuactivity costs, meating room rent or anythlng else to support members to loln or remain part of the charity. -37-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 25 Restricted fvnds (Continued) 26 Unrostrlctod funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been sèt asid8 Out of unrestricted funds by the trustees for specific purposes. At 1 January 2023 Incoming Resources rosources gxpgnd¢d Transfers At31 D8comb8r 2023 Inspire bursary Marshall Trust Ranger and YL Bursary Staff contingèncy Targeted Financial Support Residential & outdoor bursary fund Subscription support fund General funds 2,798 1,599 2,798 5,018 40,000 5,299 17,063 1,482,703 2,798 1,357 2.798 (242) {5,018) (40,000) 5.299 16.663 12,298) 1.425.427 {4001 (780,1141 705,136 1.557.278 705.136 {805,7741 <2,2981 1,454,342 Prevlous year: At 1 January 2022 Incomlng Resources resources expended Transfors At31 December 2022 Inspire bursary Marshall Trust Ranger and YL Bursary Senior Section Bursary Staff conlingency Residential & outdoor bursary fund Electricity North Wèst Partnérship Arnold Clark Community Fund Targeted Financlal Support Subs¢ripts'on support fund General funds 2,798 2,798 1.599 2,798 1,958 (359) 2,798 {5.596) 5,596 6,865 5,299 11,847} 5,018 5,299 25.240 2.000 40,000 {25,240} {2,0001 40,000 36,781 14,411 > 1,462.985 38,424 1,391,362 {1,643) (410.439) 486,473 1.449,504 553.713 (441.528) 14,411) 1,557.278 -38-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 26 Unrestrleted funds Icontlnued) Marshall Twst The Marshall Trust Fund is available to assist towards the cost of purchasing items of uniform. It is available to those who, due to their circumstances. experience hardship themselves or in their family. Senior Section Bursary The Senior Section Bursary is a grant available to support Senior Sedion Members towards travel expenses in order lo attend a North West England Regron Training or Event that will be of benefit to the members. In eXptIOnal circumstances. consideration will be given to attendan at National events but these will be judged on a case by case basis. staff contingency Funds that have been designated to fund temporary staff cover when necessary lo ensure that the day-to- day running of the charity can continue in the result of staff absences. Resldenllal and Outdoor Bursary Fund During 2009 the Tnjstees designated funds from the proceeds of the Blg Gig to enable adults to galn qualifications in order to fijrther activitles for girls. Subscrlption support fund During 2020 we recognised that morp units than ever would struggle to pay thgir annual subscriptions, therefore we added additional designated monies to this fund and adapted the applications process to make rt easier for unils to meet the criteria to apply should other levels in Guiding not be able to support units in need. Tanjetad financial support To support m8mbers and units in need of flnanclal support for Membership Subsctiptlons. Amold Clark Funding to support membership growth following the impact of Covld. Inspire Bursary Grant available to support Inspire members towards travel expenses in order to attend a North West England Region Training or Event that will be of benefft to the members. In exception81 circumstances. consideration will be given to attendance at National events but these will be judged on a case by case basis. Ranger & Young Leadgr Bursary Grant available to support Rangers and Young Leaders towards travel expenses in order to attend a North West England Region Training or Event that will be of benefit to the members. In exceptional circumstances. consideration will be given to attendan at National events but these will be judged on a case by case basis. Electricity North West Partnershlp Funding to support and promote the Girf Power Challenge Pack initiative which aim$ to in$plre the next gèneratlon of engineers and to spark interest in science and englneering. 39-
THE GUIDE ASSOCIATION NORTH WEST ENGLAND GIRLGUIDING NORTH WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 27 Analysis of net assets botweon funds Unrestrlcted funds 2023 Restricted funds 2023 Total 2023 At 31 December 2023: Intsngible fixed assets Tangible assets Current assetsl{liabilities) 12,728 793,957 647,657 12,728 794.307 696.403 350 48,746 1,454,342 49,096 1,503,438 Unrèstrieted funds 2022 Restrlcted funds 2022 Total 2022 At 31 December 2022". Tangib18 assets Current assetsl(liabilities) 797,346 759,932 551 1,533 797,897 761,465 1.557,278 2.084 1,559.362 28 Related party transactions There were no disdosable related party transadions during the year {2022 - none}. 29 Cash generated from oporatlons 2023 2022 (Deficitvsurpus for the year (55,924) 61,629 Adjustments for. Invesknent income recognised in statement of financial activities (Gainyloss on disposal of tangible fixed assets D8preciation and impaimient of tangible fixed assets {6.149} (2.132) 103 7.380 11.810 Movements in working capital: D8crease in stocks (Increase) in debtors Increase in creditors Increase in defeed income 21,879 (24.212) 16.469 49.789 2,584 (57,294} 6.461 76.675 Cash generated from operatlons 13,662 95,406 30 Analysis of changes In netfunds The charity had no material debt during the year. -40-