The Charity Registration Number is: 521656
1ST RAINHILL COMPANY OF GIRL GUIDES
Report and Accounts
31 August 2023
1ST RAINHILL COMPANY OF GIRL GUIDES
Report and accounts for the year ended 31 August 2023
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 2 | |
| Statement of Trustees' responsibilities | 6 | |
| Independent Accountant's Report | 8 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 10 | |
| Movements in funds | 11 | |
| Income and Expenditure account | 12 | |
| Balance sheet | 13 | |
| Notes to the accounts | 14 |
1ST RAINHILL COMPANY OF GIRL GUIDES
The charity name.
The legal name of the charity is:- 1ST RAINHILL COMPANY OF GIRL GUIDES.
The charity is also known by its operating name, 1ST RAINHILL COMPANY OF GIRL GUIDES.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 521656.
.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
The principal operating address, telephone number, email and web addresses of the charity are:-
37 Golborne road Winwick, Warrington WA2 8SY Telephone: 01925634344
The Trustees in office on the date the report was approved were:-
Carol Anne Gormally Lois Ruth Unsworth Rachel Mary Pickles
The following persons served as Trustees during the year ended 31 August 2023 :-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
All the trustees are also members of the charity.
1
1ST RAINHILL COMPANY OF GIRL GUIDES
The Trustees present their Report and Accounts for the year ended 31 August 2023.
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
The mission of the 1st Rainhill Company of Girl Guides, as part of Girlguiding, is to provide a supportive and inclusive environment where girls can truly be themselves. Here, they have the opportunity to make lasting friendships, acquire new skills, build selfconfidence, and express their individuality. Rooted in a strong tradition and rich heritage, we are dedicated to fostering a community that empowers and uplifts every member.
The main activities undertaken in relation to those purposes during the year.
The Rainhill Guide House Management Committee oversees the Rainhill Guide House on behalf of the 1st Rainhill Company of Girl Guides. This facility serves as a central meeting place for eight Girl guiding units, accommodating approximately 120 members. Additionally, the building is utilized by various community groups, including exercise classes for adults, fun sports and activity sessions for children, baby sensory sessions, and a bridge club, collectively benefiting around 150 adults and 50 children.
To achieve our objectives of fostering a supportive community and ensuring selfsufficiency, the following activities are undertaken:
-
Hosting weekly meetings for the Girl guiding units, offering a structured environment
-
for skill- building, confidence development, and social interaction.
The main activities undertaken during the year to further the charity's purpose for the public benefit.
During the past year, the Rainbows, Brownies, and Guides who use the Rainhill Guide House have enjoyed numerous exciting opportunities. The following activities highlight our efforts to further the charity's purpose for public benefit:
-
Members of the 1st Rainhill Guide Unit participated in a County Sports Day. The girls engaged in various sports activities throughout the day, promoting physical fitness and teamwork.
-
The girls completed challenge badges, skills builder activities, and unit meeting activities as part of the new Guiding Programme, fostering personal growth, skill development, and community spirit.
-
Rainhill Guide House continued to serve as a central hub for all guiding units and local community groups. It provided a venue for diverse activities, enhancing the well-being and cohesion of the local community.
-
Management committee members actively participated in fundraising events organized by users and other charities, demonstrating our commitment to supporting both the Guide House and broader community initiatives.
-
This financial year, the committee researched and commissioned information boards detailing the history of the Guide House and its founder, Miss E. M. Owen, who started the 1st Rainhill Company of Girl Guides in 1922. These informative boards are now proudly displayed in the Guide House, enriching the historical knowledge of all visitors.
2
1ST RAINHILL COMPANY OF GIRL GUIDES
Through these activities, we have continued to advance our mission, providing valuable opportunities for growth, learning, and community engagement for the Rainbows, Brownies, and Guides, as well as the broader public.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
The main achievements and performance of the charity during the year.
Members of the Rainhill Guide Unit took part in a County Sports Day, engaging in various Sports activities and promoting teamwork and fitness.
The girls successfully completed challenge badges, skills builder activities, and Unit meeting activities, contributing to their personal development.
Rainhill Guide House was actively utilized by all guiding units and local community groups, providing a central hub for diverse activities.
The management committee participated in fundraising events, supporting both the Guide House and other local charities
Commissioned and installed information boards on the history of the Guide House and its founder, Miss E. M. Owen, enhancing historical knowledge for all visitors.
The difference the charity's performance during the year has made to the beneficiaries of the charity.
The charity's performance over the year has significantly benefited its members and the local community by:
-
Through participation in sports, completion of challenge badges, and skills builder activities, girls have developed physical fitness, confidence, and new skills.
-
Regular use of Rainhill Guide House by guiding units and local groups has
-
strengthened community bonds and provided a safe, supportive environment for social interaction.
-
The installation of information boards on the Guide House's history has enriched
-
the knowledge and appreciation of the local heritage among members and visitors.
-
Active involvement in fundraising has promoted a spirit of volunteerism and
-
community support, benefiting both the Guide House and other local charities.
The degree to which the achievements and performance during the year have benefited wider society.
The charity's achievements and performance have significantly benefited wider society by:
-
Encouraging active lifestyles through sports and activities.
-
Providing a venue for diverse community groups, fostering social cohesion.
-
Educating the public about local heritage through informational displays.
-
Participating in fundraising efforts, thereby aiding broader community causes.
3
1ST RAINHILL COMPANY OF GIRL GUIDES
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
-
Chairperson and Vice-Chairperson:
-
Chairperson nominated by Division Commissioner, approved by County Commissioner.
-
Vice-Chairperson appointed by Chairperson in consultation with the Committee.
-
Leadership Team and Support Roles:
-
Chairperson appoints up to two Girlguiding and Trefoil Guild members per unit
-
using the premises regularly.
-
Secretary and Treasurer roles require Girlguiding UK membership and recruitment
-
checks, ratified by Division Commissioner.
-
Membership Structure:
-
Ex officio members include Division Commissioner or representative, Chairperson, and
-
Vice- Chairperson (if applicable).
-
Appointed members contribute to voting rights when fulfilling specified roles.
-
Youth Representation and Co-opted Members:
-
Encouragement for at least one member under 30 among ex officio or appointed roles.
-
Committee may co-opt up to two additional non-voting members for specialized input.
This policy ensures structured governance and inclusivity in trustee appointments, aligning with organizational needs and regulatory requirements.
Accountant: Lois Unsworth
4
1ST RAINHILL COMPANY OF GIRL GUIDES
Financial review
The charity's financial position at the end of the year ended 31 August 2023
The financial position of the charity at 31 August 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| 2023 £ Net income20,731 Unrestricted Revenue Funds available for the general purposes of the charity 43,544 Total Funds 43,544 |
2022 £ 8,065 |
|---|---|
| 22,813 | |
| 22,813 |
Financial review of the position at the reporting date, 31 August 2023 .
Funds available are sufficient to permit the charity to continue operating in the medium to long term. The day-to-day running of the charity is supported by voluntary donations. There are no uncertainties about the charity continuing as a going concern.
Policies on reserves.
-
The primary purpose of reserves is to ensure financial stability, sustain operational continuity, and manage unforeseen expenses for the benefit of the Girlguiding units and community groups using Rainhill Guide House.
-
Reserves are managed prudently to balance immediate operational needs with long-term sustainability.
-
Regular assessments and reviews are conducted to evaluate adequacy, considering income fluctuations, expenditure requirements, and economic conditions.
-
Reserves may be used to cover unexpected costs, revenue shortfalls, or essential capital expenditures necessary to maintain or enhance the Rainhill Guide House facilities and programs.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
5
1ST RAINHILL COMPANY OF GIRL GUIDES
Details of The Independent Examiner
Kamran Mukhtiar on behalf of Aahil & Co
Accountants Ltd member of ACCA
4a
Smithdown
road Liverpool Merseyside L7 4JG
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008.
Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
-
to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
-
select suitable accounting policies and apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
-
state whether applicable accounting standards and
-
statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
6
1ST RAINHILL COMPANY OF GIRL GUIDES
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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 irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 28 October 2023.
LOIS UNSWORTH Trustee
7
1ST RAINHILL COMPANY OF GIRL GUIDES
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 August 2023
I report to the Trustees on my examination of the financial statements of the charity on pages 10 to 13 for the year ended 31 August 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 14.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements
be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and
8
1ST RAINHILL COMPANY OF GIRL GUIDES
information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Signed:-
Kamran Mukhtiar on behalf of Aahil & Co Accountants Ltd - Independent Examiner ACCA
4a, Smithdown,road Liverpool Merseyside, L7 4JG
This report was signed on 27 October 2023
9
1ST RAINHILL COMPANY OF GIRL GUIDES
Statement of Financial Activities for the year ended 31 August 2023
| SORP Ref Income & Endowments from: Donations & Legacies A1 31,675 Expenditure on: Charitable activities B2 10,944 Total expenditure B 10,944 Net income for the year 20,731 Net income after transfers A-B- C 20,731 Net movement in funds 20,731 Reconciliation of funds:- E Total funds brought forward 22,813 Total funds carried forward 43,544 Current year Unrestricted Funds 2023 £ |
- - - - - - - - Current year Restricted Funds 2023 £ |
31,675 10,944 Current year Total Funds 2023 £ |
|---|---|---|
| 10,944 | ||
| 20,731 | ||
| 20,731 | ||
| 20,731 22,813 |
||
| 43,544 |
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
10
1ST RAINHILL COMPANY OF GIRL GUIDES
Movements in revenue and capital funds for the year ended 31 August 2023
Revenue accumulated funds
| Unrestricted Funds 2023 £ Accumulated funds brought forward 22,813 Recognised gains and losses before transfers 20,731 43,544 Closing revenue funds 43,544 Summary of funds Unrestricted and Designated funds 2023 £ Revenue accumulated funds 43,544 |
Restricted Funds 2023 £ - - - - Restricted Funds 2023 £ - |
Total Funds 2023 £ 22,813 20,731 43,544 |
|---|---|---|
| 43,544 | ||
| Total Funds 2023 £ 43,544 |
11
1ST RAINHILL COMPANY OF GIRL GUIDES
Income and Expenditure Account for the year ended 31 August 2023 as required by the Companies Act 2006
| Income Income from operations Investment income Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Governance costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Net income before tax in the financial year Tax on surplus on ordinary activities Net income after tax in the financial year Retained surplus for the financial year |
2023 £ 31,675 |
|---|---|
| 31,675 | |
| 31,675 | |
| 10,444 500 - |
|
| 10,944 | |
| 20,731 - |
|
| 20,731 | |
| 20,731 |
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
12
1ST RAINHILL COMPANY OF GIRL GUIDES
Balance Sheet
| SORP Ref Current assets B Cash at bank and in hand B4 Creditors: amounts falling due within one year C1 Net current assets The total net assets of the charity |
2023 £ 44,044 (500) 43,544 **43,544 ** |
2023 £ 44,044 (500) 43,544 **43,544 ** |
|---|---|---|
| **43,544 ** |
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds Unrestricted Funds
| Unrestricted Revenue Funds D3 Designated Funds Total charity funds |
43,544 - |
|---|---|
43,544 |
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
LOIS UNSWORTH
Trustee
13
1ST RAINHILL COMPANY OF GIRL GUIDES
Approved by the board of trustees on 28 October 2023
The notes attached on pages 19 to 20 form an integral part of these accounts.
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Going Concern
Under 3.38 and to comply with 3.14, if there are no uncertainties about going concern this MUST be stated. Under 3.39, if there are uncertainties details must be given. Enter text here to comply
Suggested normal text (whioch may require modification to meet the circumstances):-
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 August 2024 , the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
Risks and future assumptions
The charity is a public benefit entity.
1st Rainhill Company of Girl Guides faces several risks and future assumptions that impact its operations and sustainability. Financial sustainability is crucial, relying heavily on fundraising and donations which can fluctuate. To mitigate this risk, diversifying income sources and implementing robust financial planning are essential. Operational continuity is also at risk due to potential volunteer shortages, requiring proactive recruitment, training, and retention strategies. Additionally, maintaining the aging infrastructure of Rainhill Guide House poses a challenge, necessitating a structured maintenance schedule and seeking external funding for upgrades. Future assumptions include ongoing community support and interest in Girl Guiding activities, necessitating strengthened relationships and effective communication. Adapting to changing needs and ensuring sustainable growth through innovative programs and financial stewardship are critical to navigating these challenges effectively. By addressing these risks and embracing future assumptions with strategic initiatives, 1st Rainhill Company of Girl Guides can enhance its resilience and continue serving its community effectively.
Fund Accounting
14
1ST RAINHILL COMPANY OF GIRL GUIDES
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
There are no restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity's position
There are no significant implications of such matter.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
.
5 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
6 Investment pooling schemes and arrangements
7 Creditors: amounts falling due within one year 2023 £ Other creditors 500 8 Income and Expenditure account summary 2023 £
At 1 September 2022
22,813
15
20,731
1ST RAINHILL COMPANY OF GIRL GUIDES
Surplus after tax for the year
At 31 August 2023 43,544
9 Particulars of how particular funds are represented by assets and liabilities
| At 31 August 2023 Current Assets Current Liabilities At 1 September 2022 Current Assets |
Unrestricted funds £ 44,044 (500) |
Designated funds £ - |
- - Restricted funds £ |
|---|---|---|---|
| 43,544 | - | ~~-~~ | |
| Unrestricted funds £ 22,813 |
Designated funds £ - |
Restricted funds £ - |
|
| 22,813 | - | - |
10 The purposes for which the funds
Unrestricted and designated funds:-
Unrestricted Revenue Funds Unrestricted Revaluation Reserve
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and subject to charity legislation, are free from all restrictions on
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
Restricted funds:-
11 Ultimate controlling party
The charity is under the control of its legal members.
Detailed analysis of income and expenditure for the year ended 31 August 2023 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
16
1ST RAINHILL COMPANY OF GIRL GUIDES
12 Donations, Grants and Legacies
| Donations and gifts from individuals Small donations individually less than £1000 Total donations and gifts from individuals Revenue grants and donations from non public bodies Total private sector revenue grants |
Current year Unrestricte d Funds 2023 £ 11,619 |
Current year Restricte d Funds 2023 £ - |
Current year Total Funds 2023 £ 11,619 |
|---|---|---|---|
| 11,619 | - | 11,619 | |
| Current year Unrestricte d Funds 202 3 £ 20,056 |
Current year Restricte d Funds 2023 £ - |
Current year Total Funds 2023 £ 20,056 |
|
| 20,056 | - | 20,056 |
17
1ST RAINHILL COMPANY OF GIRL GUIDES
Detailed analysis of income and expenditure for the year ended 31 August 2023 as required by the SORP 2015
14 Support costs for charitable activities
| Support costs for charitable activities | |||
|---|---|---|---|
| Current Year Premises Expenses Rates and water charges Light heat and power Cleaning and waste management Premises repairs, renewals and maintenance PPL Property insurance Fire & Safetey Waste collection Administrative overheads Telephone, fax and internet Sundry expenses Support costs before reallocation Total support costs - Current Year |
Current year Unrestricte d Funds 2023 £ 610 3,201 1,196 1,935 139 1,135 322 137 410 1359 |
Current year Restricted Funds 2023 £ - - - - - - - - - - |
Current year Total Funds 2023 £ 610 3,201 1,196 1,935 139 1,135 322 137 410 1359 |
| 10,444 | - | 10,444 10,444 |
|
| 10,444 | - |
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
The basis of allocation of costs between activities is described under accounting policies
15 Other Expenditure - Governance costs
| Current Year Independent Examiner's fees Total Governance costs |
Current year Unrestricte d Funds 2023 £ 500 |
Current year Restricte d Funds 2023 £ - |
Current year Total Funds 2023 £ 500 |
|---|---|---|---|
| 500 | - | 500 |
18
1ST RAINHILL COMPANY OF GIRL GUIDES
16 Total Charitable expenditure
| Current Year Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 All the expenditure in the prior year was unrestricted. Prior Year Total support costs B2d Total charitable expenditure B2 |
Current year Unrestricted Funds 2023 £ 10,444 500 |
Current year Restricted Funds 2023 £ - - |
Current year Total Funds 2023 £ 10,444 500 |
|---|---|---|---|
| 10,944 | - | 10,944 | |
| Prior Year Unrestricted Funds 2022 £ 10,753 |
Prior Year Restricted Funds 2022 £ - |
Prior Year Total Funds 2022 £ 10,753 |
|
| 10,753 | - | 10,753 |
19
1ST RAINHILL COMPANY OF GIRL GUIDES
Detailed analysis of income and expenditure for the year ended 31 August 2023 as required by the SORP 2015
This analysis is classsified by activity and not by conventional nominal descriptions.
17 Analysis of income by activity
| SOFA ref |
2023 | |
|---|---|---|
| £ | ||
| Activity | ||
| Summary of Total Income, including | the items above | |
| Donations & Legacies | A1 | 31,675 |
| Categories of income | ||
| Income from exchange transactions | 31,675 |
18 Analysis of charitable expenditure by activity
| Activity Summary of charitable costs by activity Direct costs 2023 £ Total Governance costs as detailed in Note 15 - B3. Premises Expenses B4. Administrative overheads Total charitable expenditure - |
Support costs 2023 £ 500 |
Grant funding of activities 2023 £ - - |
Total 2023 £ 500 8,675 1,769 |
|---|---|---|---|
| 500 | 10,944 |
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 14
20