THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION REPORT OF BOARD OF TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION INDEX TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 PAGE Annual report of the board of trustees Independent examinerfs report Statement of financial activities Balan￿ sheet Notes to the accounts 9-14 THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION ANNUAL REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 Report of the Trustees for the year ended 31 December 2023 The trustees are pleased to present their report together with the financial statements of the charity for the year ending 31 De￿mber 2023. Reference and Administrative Details Charity number: 521714 Independent Examiner Mr D Hudd Chartered Accountant 17 George Street st Helens Merseyside WA10 1DB Bankers Nat West Bank PIC 138 Allerton Road Liverpool L18 2JN Trustees The trustees serving during the year and Sin￿ the year end were as follows" Mrs L Raffe Miss C Gregson Mrs S Macaulay Miss C Oakley Miss S Evans Mrs J Hughes Ms S Crone Ms T Daglar Mrs A Lyon Ms L Hargreaves Ms K Smith Mrs N Lowe Miss M Smallshaw Miss L Mcllhoney Mrs J Hughes Miss K Watson County Treasurer County Commissioner- Resigned 9110123 County Commissioner- Appointed 9110123 Assistant County Commissioner - Resigned 9110123 Assistant County Commissioner- Resigned 9110123 Deputy County Commissioner- Appointed 9110123 Dtvision Commissioner. East - Resigned 6110123 Division Commissioner. East - Appointed 6110123 Division Commissioner. Henley Park- Resigned 811W23 Division Cornmissioner, Henley Park- Appointed 8112123 Assistant Division Commissioner, Mersey North - Appointed 913123 Division Commissioner, Huyton - Resigned 7110123 Joint Division Commissioner, Huyton - Appointed 7110123 Joint Division Commissioner. Huyton - Appointed 7110123 Division Commissioner. North East Division Commissioner, South - Resigned 12102124 Currently position vacant, covered by S Macaulay Division Commissioner, St Helens Mrs M Dinn THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION ANNUAL REPORT OF THE BOARD OF TRUSTEES (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023 Structure, Governance and Management The charity is governed by the Royal Charter as an unincorporated association to pursue the objectives of The Guide Association concerned wrth the development of girls and young women. Girlguiding Merseyside is the operating name of the Guide Association Meiseyside. Appointment of Trustees The Trustees are elected under the tenns of the Royal Charter. The Region Chief Commissioner is responsible for appointing the County Commissioner. A letter is sent to Guiders on the County Executive to invite suggestions for County Commissioner and after consideration and discussion an appointment is Made. The other trustees are appointed by the County Commissioner and County Executive. Trustees Induction and Training The County Commissioner meets with the Region Chief Commissioner and the outgoing County Commissioner to discuss their role and to ensuie a smooth handover of offi￿. A mentor is appointed to help the County Commissioner. Other Trust￿5 meet with their prede￿SSorS to discuss their roles and hand over all relevant documents. All Trustees attend trainings organised by the County and Region. Organisation The Trustees meet at least five times in each year to conduct the business of the charity through the Couilty Executive Committee, the membership of which comprises the Trustees, the Division Commissioners for each of the seven areas, the Trefoil Guild representative, the Leadership Coordinator, Guiding Development Chair, Intemational Adviser and Outdcx)r Activities Adviser. The County of Merseyside is one of 17 counties in the Region of the Guide Association of North West England. Risk Assessment The trustees have conducted their own review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Intemal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charlty. These prO￿dureS are periodically reviewed to ensure that they still meet the needs of the charity. Objectives and Activities The objectives of the charity are Con￿Med with the development of girls and young women. In planning our activities for the year. we kept in mind the Chaiity Commissionerfs guidance on public beneftt and the Trustees consider that this is met. given the main purposes of the charity as set out below. Volunteers, Contribution Girlguiding Merseyside is run entirely on the commitment and dedication of its volunteers, their contribution is paramount to carrying out the aims and objectives of the Association. The volunteer leaders spend many hours preparing programmes and activities for use in their weekly unit meetings as well as attending District meetings and other events organised by Divisions, County and Region. They ensure that their programme ideas remain up to date by attending relevant trainings. The safeguarding and wellbeing of the children in their care is a priority and every volunteer attends First Response and Safe spa￿ courses. The true value of the part played by the aduft volunteer leaders in Girlguiding Merseyside cannot be measured. THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION ANNUAL REPORT OF THE BOARD OF TRUSTEES (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023 Achievements and Perfonnance Girlguiding Merseyside is a thriving, fun and interesting organisation providing a safe Spa￿ to inspire, support and develop our members. We currently cater for approximately 2,490 young people, split across the sections Rainbows. Brownies, Guides and Rangers, with Brownies being our biggest section. We have a total of 173 units in Merseyside. This is less than last year but many domiant Units have been officially closed with resources being shared with other similar Units. To facilitate the running of these units we have 517 adult volunteers who hold various positions within our County, these range from Commissioners, leaders, unit helpers and young leaders. To support this number of members, and to give assurance to the Region team that Merseyside is delivering good quality Guiding, we have our executive team and advisors who work tirelessly to support the County, providing guidance, leadership and all the n￿SSary training opportunities that are required. The executive team saw many changes in October as the commissioner team's role was ended as they had served the County extremely well for 5 years. A new county commissioner has b￿n appointed alongside her Deputy. Several division commissioners also saw their role Gome to an end and these are being replaced with a new team eager to. make progress. Our Queens Guide and Duke of Edinburgh groups continue to work on their awards with lots of social action projects and expeditions taking place. Camps and residentials have taken place throughout the year. with lots of units able to take their members away to a wide range of activity centres and campsites. Leaders undertake more training for this be possible. We continue to ensure that all Units have fully trained leaders in both First Response and Safe Space Awareness Trainings. 2023 saw the prO￿sS of applying for international trips with Region support continued, a number of our members applied for places and after progressing through the selection process two members were selected for trips which will take place in the summer of 2024, they are going to work on an elephant sanctuary in Cambodia. The County continues to benefft from its indoor residential facility at Woodbank in Knowsley and the camp srte at Scarisbrick. which is jointly owned with Girlguiding Sefton. Both offer excellent facilities in a safe and exciting environment foi our young members. The Management Committees of both sites work hard to carry out any mai[rtenan￿ works requi￿d. Woodbank has had a new roof and improved grounds. on￿ again, the County held their annual residential weekend in October. which saw 62 volunteers from the County come together for a training weekend. this was a special occasion as it was the end of the experienced county teatn and the welcoming of the new team. It was also the final time for the foreseeable future we will visit Waddow for such a training as the ￿ntre has been closed. We had a superb team of external trainers who followed our very specific training objectives. This weekend was a huge success with lots of new fa￿S attending and gaining confidence in their role as Leaders. The number of attendees is helped by the financial subsidy made available to leaders through careful financial management of the County finances. THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION ANNUAL REPORT OF THE BOARD OF TRUSTEES (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023 We had 3 cross sectional events this year, 2 were held at our Scarisbrick camp site, one had a Seaside theme, and the sun certainly shone all day. The second was a Winter Wonderland, we also had glorious winter sun and the girls didn't seem to mind the dropping temperature as they had great fun. Girfs and leaders from all secttons had a fijn filled residential event at Kingswood Colomendy, we were able to have exclusive use of the site as so many attended. The weekend was enjoyed by all who attended. 'Our Girls Do Science, badge was intrOdU￿d to all sections and has been completed by over 300 girls. Leaders attended an outdoor skills training day to both develop and refresh their outdoor skills so they can help girls in their UnFts develop in this area of the programme. The County annual review took pla￿ on 91h July where leaders and volunteers came together to celebrate the achievements of Merseyside County. We had an introduction to international events evening where both leaders and girls were able to gather information about the opportunities available to them. Girlguiding Merseyside has financially supported all the activities and opportunities that were available throughout the year, this is only possible because of our sound reserves, good housekeeping. and financial planning. The future We will continue to recruÉt new volunteers and young members to enable us to expand our membership and we will uphold our policy of helping Merseyside grow. We are having a county planning day with representatives from all Divisions to give ideas of how we Gan move forward over the next 5 years. We are having a joint Thinking Day event to ￿lebrate our founderfs birthday in February. we will renew our Promise at this event. Girls who have applied for the Region events in 2025 will attend a selection weekend within Merseyside, we hope some wi15 be selected for the trips, county will support the fundraising that will be needed for such an adventure. Many leaders are completing the required Qualifications to take their girls away on residential experiences. There are 'days out, planned for each section when the girls can have fun and adventure viith girls of their own age range. Leaders will represent the Gounty at Church and civil serVI￿S across the county. THE COUNTY OF MERSEYSIDE GUIDEASSOCIATION ANNUAL REPORT OF THE BOARD OF TRUSTEES (Contlnued) FOR THE YEAR ENDED 31 DECEMBER 2023 Reserves Policy The trustees have established a policy whereby the unrestricted funds not commilted or invested in tangible fixed assets held by the charity should be twelve rnonths of the resources expended. At this level, the trustees feel that they would be able to conlinue the current activities of the charity in the event of a significant drop in funding. For the year ended 31 De￿mber 2023, the analysis revealed that of total reserves of £66,470, a balance of £7,500 relates to restricted funds for training aGtivities and £58,970 relates to unrestricted funds for Maintenan￿ and ongoing running costs of the charity. Included wilhin the unrestricted funds total is £9,735 being held as fixed assets leaving £49,235 which iepiesents well in excess of 12 months running costs. Declaration I declare, in my capacity of chair of the Board of Trustees. that: the trustees have approved the report above and have authorised me to sign it on their behalf Mrs S Macaulay County Commissioner Date: St- THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2023 Independent examinerfs report to the Trustees of The County of Merseyside Guide Association I report to the charity trustees on my examination of the accounts of The County of Merseyside Guide Association for the year ended 31 De￿mber 2023 which are set out on pages 7 to 14. Responsibilities and basis of report As the Charrf(y's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the ACY). I report in respect of my examination of the Charity's accounts carried out under section 145 of the Act and in carying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examinefs statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect 1) aGcounting records were not kept in respect of the Charity as required by section 130 of the 2) the accounts do not accord wfth those records; or 3) the accounts do not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulath"ons 2008 other than any requirement that the accounts give a true and fair view which is not 2 matter considered as part of an independent examination. I have no COn￿rnS 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 accounts to be reached. David Hudd BA FCA Livesey Spottiswood Chartered Accountants 17 George Street St Helens Merseyside WA10 1DB Date: THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Restricted Funds Funds Total 2023 Total 2022 Notes Income Donations and Legacies Charitable Activities Investments 370 15.146 3,241 3,611 10,472 64,014 79.160 32,259 230 Total Income 67 255 83 802 42 961 Expenditure Charitable Activtties 67 255 100 388 29 543 Total Expenditure 67 255 100 388 29 543 Net (Expenditure)Ilncome (16,586) (16,586) 13,418 Transfer Between Funds Net Movements In Funds (16,586) (16.586) 13,418 Fund Balances Brought Forward at 1 January 2023 7 500 83 056 69 638 Funds Balances Camed Forward at 31 December 2023 The notes on pages 9 to 14 form part of these accounts. THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION BALANCE SHEET AS AT 31 DECEnfiBER 2023 Notes 2023 2022 Fixed Assets Tangible fixed assets Investments 735 1,285 9,735 10,285 Current Assets Debtors Cash at bank & in hand 10 476 4,217 58,385 87,697 Creditors Falling due within one year 11 Net Current Assets Net Assets 12 Funds Unrestricted Funds Restricted Funds 58,970 75,556 13 Approved by the Board of Trustees on and signed on its behalf by- Linda Raffe Trustee The notes on pages g to 14 form part of these accounts. THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting Policles Basis of preparing the financial statenients The financial statements of the charity have been prepared in accordan￿ with the Chartties SORP (FRS 102) 'Accounting and reporting by Charities" Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FinanGÉal reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial reporting Standard applicable in the UK and Republic of Ireland. and the Charities Act 2011. The financial ststements have been prepared under the historical cost convention. with the exception of investments which are included at market value, as modffied by the revaluation of certain assets. The charty meets the definition of a public benefft entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othenmtse stated in the relevant accounting policy note. The financial statements are prepared in sterling which is the functional currency of the charity. The trustees consider that there are no material Un￿rtaIntieS about the charrty's ability to continue as a going concern. Funds Funds held by the charity are etther. Unrestricted general funds - these are funds, which can be used in accordance with the charitable objects at the discretion of the trustees Restricted funds - these are funds that can only be used for particular restricted purposes within the obj'ects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The aim and use of each material restricted fund is set OLrt in the notes to the financial statements. Donations. legacies and grants These are included in the Statement of Financial Activities {SOFA} when-. the charity becomes entitled to the donation, legacies and grants or similar income and any condFtions for ieceipt are met. the trustees are reasonably ￿rtain they viill re￿1ve it" and - the trustees are reasonably ￿rtain that the value can be reliably measured. Expenditure Expenditure is recognised On￿ there is a legal constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings.. Expenditure on charitable activities includes the costs of training to fvrther the purposes of the charity and their associated support costs. THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting Policies (Continued) Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governan￿ costs. Governan￿ costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. Investment assets Investment assets comprise National Savings Bonds and are included in the accounts at cost. Any return received on the assets is recognised in the SOFA as investment income upon receipt. Tangible fixed assets and depreciation Fixed assets for charity use are capitalised at cost, where acquired, or market value as determined by the trustees where donated. Depreciation is calculated to write off the cost or valuation of fixed assets over their expected useful lives on the following bases:_ Office equipment Computers 200/0 reducing balan￿ basis 3 yrs straight line Donations and Legacies Unrestricted Restricted Funds Funds Total 2023 Total 2022 Grants: Guide Association Communty Sports England Legacies Jennifer Linstead Donation Other small donations 3,241 3,241 422 2,500 7,500 370 370 50 The income from donations and legacies last year was £10,472 of which £50 was unrestricted and £10,422 was restricted_ THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Restricted Funds Funds Total 2023 Total 2022 Charitable Activities Subscriptions Training Shop Sales 12,687 12,687 64,014 15,256 15,556 64.014 014 The income from charitable aGtivÈties last year was £32,259 of which £16,703 was unrestricted and £15,556 was restricted. Investments Bank and bond interest 230 The investment income last year was £230 all of which was unrestricted. Charitable acts"vities Unrestricted Restricted Funds Funds Total 2023 Total 2022 Subscriptions Training Grants Shop & other purchases Repairs & renewals Insurance Sundry expenses Depreciation Support costs Governance costs 2.835 14.769 45 2,010 1,487 189 5,011 550 2.655 2,835 82,024 45 2,010 1,487 189 5,011 550 2,655 719 18,169 2,507 1,207 879 307 1,941 980 1,313 67.255 The expenditure for charitable activities last year was £29,543 of which £8,867 was unrestricted and £20,676 was restricted. THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023 Support Costs Charitable Activities Total 2023 Year End 2022 Printing, postage, stationery and telephone Trustees Expenses The Trustees did not re￿1ve any emoluments during either year. Nine Trustees received expenses of £10,763 throughout the year for reimbursement of general expenses (2022 - £6,839). Governance costs Unrestricted Restricted Funds Funds Total 2023 Total 2022 Accountancy AGM and other meeting costs 1.284 1,284 1,182 339 The expenditure for governan￿ costs last year was £1.521, all of which was unrestricted. THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023 Tangible fixed assets Office Equipment Computers Total Cost At 1 January 2023 Additions Disposals 9,623 9,983 19,606 At 31 December 2023 9 983 19 606 Depreciation At 1 January 2023 Charge for the year Eliminated on disposal 9,028 119 9,293 18,321 431 550 At 31 De￿mber 2023 9724 18871 Net Book Value At 31 De￿mber 2023 259 At 31 December 2022 595 G.9 All fixed assets are for use in the direct furtheran￿ of the charity's objects. Fixed asset investments 2023 2022 National Savings Income Bonds 10 Debtors 2023 2022 Prepayments 476 THE COUNTY OF MERSEYSIDE GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS {Continued) FOR THE YEAR ENDED 31 DECEMBER 2023 11 Creditors and current liabilities falling due within one year 2023 2022 Accruals and deferred income 14 12 Analysis of net assets Fixed Assets Current Assets Creditors Total Unrestricted Funds Restricted Funds 9,735 50.885 (1,650) 58,970 650 13 Restncted funds Movement in funds Balance at 1 January 2023 Balance at 31 December 2023 Incoming Outgoing Resources Resources Training Donations, Legacies & Grants Income from training has been treated as restricted as re￿iVed for this specific purpose. Any surplus or deficit has been transferred to General Fund. Income from donations. legacies and grants has been treated as restricted as re￿IVed for this specific purpose. Any surplus or deficit has been transferred to General Fund vrfith the balance above carried forward for future events.