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 ser￿e 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 A￿epted 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 info￿ation 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 I￿11.
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 Stateff￿nt 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 reSoU￿S to continue in operational existence for the foreseéable future. Thus the I￿￿teeS
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 perfOr￿n¢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 be￿een 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
inCu￿ed 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 a￿ountIng
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
Defe￿ed 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 QU￿entlY
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
eX￿ptIOnal 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 defe￿ed 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-