THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE REPORT OF BOARD OF TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 DECEMBER 2026
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE INDEX TO THE ACCOUNTS FOR THE YEAR ENDED 81 DECEMBER 2026 PAGE Annual report cd the board of IruBlge8 lr•p•ndanl exafflnef$ repjt Statement of Ilnanclal xtlvllle$ Balance 4heg1 Notes to tho accounts 9-14
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2026 R•port of th• Tru•t••Blorthe yew •ndod 31 D•comb•r 2026 The Iiusfe¥s are ased lo presgnl Ihelr r¢FQrt logeth&r the Ilnancl81 stslements of Iho chwlty for the year endlrwJ 31 Decemb8T 2025. R•r•n¢0 and Admlnl•lr¥tlve D•tsll• Charlty numbor: 521714 R•gl8lered Offlce: 66 Waln•y Road Llvaipool L12 SEN Indondant Ex•mln•r Mrs Yales Chartered Cortlflad Accountant 17 Ge¢)rge Stro01 Sl Helen8 Mersgy$ldg WA10 108 B•nk•rn Nat West Bank Plo 138 Allerton Road Lbmrpool L18 2JN Tru•t••8 The Iru8t8eB 8ervlng dudng Ihe year and 8inc• th• y•8r end wor¢ 00 folkAvB: Mrs L Raffe Trèasurer Mrs S Macaulay County Commlssloner Mrs J Hugho8 Daputy County Corrtmi88loner M5 R Brotherton DlS10Th Commlssloner M8r8ey North Ms T Daglar Dmsbn Comrnissloner East M8 L Wat60n Jolnl DIS1On Commlssion8r Soulh M$ E Fonnlng Jolnl Divi8lon Commissloner Soulh Mr8 M Dinn Dmslor) Commlssloner SE. Helens Ms L Mcllhonèy Joint Division COMMI)ner Huyton Ms M Sma119haw Joint Dlvislon CommSssbner Huylon Mrs D Daviés DNislon Commlssloner Honby Park -Appolnlod 04104125 Mrs L Hargreave8 ls1On Comml6sloner Henloy Park -Appolnled 03104125 rs C S8eloy Joint Divlslon CoMnssIoner NorthBI - Appointed 07110125. Ra813n 16102f26 MiB8 R Se8ley Jclnl lJS4lslon Commlssloner Northea81 -Appolnted 07110r25, R6slgr*d 16102128
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES Icontlnugd) FOR THE YEAR ENDED 31 DECEMBER 2026 stiucturo, Gtsv•man¢• and IAangg•mont The tharliy IBgovemed by the Royal Charteras an Unknc0rporat agwclallon lo put8u• lh• oW8cliv•B of The Guld6 Assoclallon ¢onc&rned wllh the development of gSrl8 and young women. Glrlgulding Mer88y8ld818 the operotirvJ name of the Gukle Assoclation Mors¢y$th. Appolntm•nt ofTN¥t•o¥ Tha Trvstees Bre elected under tho lem18 of Ihe Royal Chartèr. The Reglon Chlef CommI)ner1$ respon8lble for •ppolnJng tho County Comm1s6k)ner. A laltar Is 88nt lo GuiderB on Ihtr County Execullve to Invll8 suggesllon5 lor County Comml8sk)nor and aftei colderatkJn 8nd di5cusslon an appoinlh)&nt Is made, The other If185 are appolnled by Colmty Commlssioner and cOty Execulwe. Tru6t•OB Inducllon and TrAlnlttg Th& County Commi561oner meets thg Reglon Chlef Comm188ton8r and the outgoinB County CoMmi10erto discu¥$ Ihelr roh ond lo en$urè a smooth handovfjrof offic8. A mentor appolntsd to hewj the County Commissioner. Othèr Twsletss meel with Ihelr pr8dacessor8 lo dl6cu$s th•ir rol•s and hand ovei ¢11 r•l•vanl do¢Trts. All Trustees alland tralnlngs organlsed by the County and Reglon. Organl8allon Tha Tru8l•ès meet al least fwe times In each yoar 10 conduct the bu8in888 01 Ihe chorfly thro[h the County Executive Cornmittee, the membership of whl¢h ¢omprise the Trus88. the Dlvlsion commlssloners for each of tho èlghl areas. the Trefoll Gulld representatlve. the Adult LeBrnlng and Developm•nl lead, Adventure lead. mgmbershlp Growih fd Devek)pmenl Lead. The County of Mw8eysldo 1$ on• of17 CAiunttes In the Reglon tsf the Gukl& As80Ciatlon of North Englund. Rl•k Avee8m•nt Tho Irusl¢e6 hove conducltrd Ihe5r own rev1 ol the m*r rfsks to whlch the charlty Is exFKJsed. and systems have bèen e81ablish8d to mmigalo Iho8e rl8k& Internal rhk$ am mlntml8ed by I Implomentsllon of pro¢edum for 8ulhorlsallon of 811 transactlonsand proJ8¢ts Bnd to en8ure con8i8tenl quality ofdelivory operallonal a8P8Cts oflhe tharity. Th•s¢ wocedures are perlodtcalty rev18d lo an1¢ that they sllll meet the need8 of Iha chority. ObJ•¢ll¥e8 and Actlvlll•o Tho obloollves ofthe charfty Con¢grd wlth th8 dovebpm•nt of glrls and young women. In plannlng our adlvltltrs lor th6 year. w8 kept In mlnd the Charity CommS8$tonels guidance on publ benar and the TN81808 conslder that Ihls mel, gfven the matn pwpos68 of tha charlty a8 88t out b81ow. Volunt•orn' Contrlbullon Girfguiding MeTsey8lde 1$ run en11rè on the cmmItMant and dedication of It8 voluntews, Ihfjlr conlrfbulion 18 paTamount lo carrying out Ihe akns and obJ¢¢lN•8 of thè AssodBlton. Thè volunle8r leader8 spend rn¥ny UrS preparing programmes and acllvities for use in Ih$lr weekly unll meelings a8 well as ottending District m¢¢llngs and othèr èvents org8nlsed by OivisionB, County and Reglon. They ensure thal th8tr progtomm8 idoas remaln up lo date by ott¢nding r8l¢vant tralnlngs.
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES {Contlnu•d) FOR THE YFAR ENDED 31 DECEMBER 2026 The $afeguardlng and w•llb•lng of th& childTgn kn Ihelr car• Is a pdoriiy and wery voluntOOT ettends Flrsl Re8ponse and Safe Space course$. The Irt value ol the part play•d by th• adult voluntèèr dor8 In Girfguk4ng M8r8W81de cannot be measvrod. A¢hlgvem•nl• •nd P•rfomine• Glrlwfdlng Mersw$ldo b a Ihrlvlng, lun end Interasllnp organlsgllon PrdIng a Jafe space to In8plr8. support and d8velop118 member8. curr•nUy havo approximatety2.250 young peoplo splll across the RaknbDWS. Brme, Guldes and Ran[8 8ectk)n5. Brownle$ Is our blggvst SgGllon and Ranger number8 contlnue lo grow. We havg a totsl of 158 unlts In Pler8eId8. Th18 Is few8r IhBn1gBt year, but More domianl unlts ha beèn offldalty cbsed, and some omallgr Uhlls have comblned to glve 9ifls a greater 6xperlence. Resour¢gs from d05ed unils ha been 8h8red wlh units of a slmlarage uroup wlthln the dlvLslons. To f8dllalè the Nnnlng of thesg unlts W? have 508 adult volunteer8 who hold various p)sil¢on$ wiihin our county, thls is an Incroase of over 50 from lasl yw. Wè conllnua lo en8ure Ihal all ulit$ hav•fulEytralned leaders In both Ftrst R¢spDnseand S8ferGuldlng. To support the number8 of membèrs. and to glv• a88urance lo tha règlon team Ihal Mersrysid? 1$ dèlrvering good quality guldlng. wa have ourexeCut8 team ofadvlswswhowork to support the county. provldlng guldance. leade15hlp and any Iralnlng opportunilias Ihal gr• requlred. The county commissner1$aM h8s worked hard loèncourag6 leader8 to engaga wlth Ihalrgirls both In t meeling place end wmh larger county activiues. We havo 8weral l•ad•r8 worklng towaid$ thg Queens Gulde Award. Thèy have 8UPPOrted events throughout lh$ ¢ounty and raglon. Reglon sel us tho Challenge of 6 aderS 981nlng Iha Golng Away Wth (GAW) qU81iltcallon In 2025. Imlh help Bnd support from our l&ad volunteèr and mentor8, 6 le8dgrs xhlavad Ihls qualificallon. At le8613 more ara n8arly al thè stage to b8 t•sl•d. Soveral members extended thelr s11$ by com011ng extra modu& wh1n Ihe quamcauon. Camp5 and resldenllals havè taken place durfng tho y04r, and many unlls have b8on away lo both our local activlty centro$ and Ihosefurlhor 8fJ8kl. Ffve young momber$ 8ttended InleTnalional Irlps wllh other members of the reglon. The8e ware v successful. One lèadèr wa$ part of Ihe t&am lo lak8 glrls lo Dubrovnlk end by leadkng Ihls groupi she was aile to galn Ihe intemalional unlt of her GAW quallflcalk*n. Earty kn the year County ho an Internallonol Sekcllon evenl for young mombgr8 ond ¥ix girlB ra 8deCI to atlend the regn s•ltiOn event In LC8St¢r. All pa8sed the 8018cllon proc088 and are attendlng trIp8 In 2026. Four kaders appli8d foT plaS on int•rnallonal trIp8w6th1n thè regkm team and tsvo wet8 sèle¢1. Th r8 excellent no Th? county wntlnues to bèn8fi1 from 118 indoor r•sId•nIr fadlity ol Woodbank In Knowsley ond th6 cwnp8ite at Scarisbiidf which 1$ loln1 ownthy with Glfl9ulding Sefton. Th8 management comMtte at Woudbank changed last yearand the now team have worked 1lre1etss lo ensurè th81 the fa¢ilty 1$ kept lo an excellent standard both Inslde and ouisida. Somé chany88 have been m8d• to eniur• 11 acce8slble lo all u88rs. Morsoysidè have laken on Ihe rol• as chalr of thè commMe8 at S¢arfsbrick for the nèxl ya8r8 and WMI contlnue lo malnlgln and knpro the facllNy.
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES (Cohtlnu•dl FOR THE YEAR ENDED 31 DECEMBER2026 Through our links wllh axterngl organlsalion8, we had *jOr$ and glrfs become knvoyvad wllh the Mer8eystde Fore81 group and Ihgy hold dasign sculptures for the Grifftti Woods near Sl. Helen& We had 2018ader8 ttalned In roducing food waste. They wloled tfalnlng orKI were than abkg to ¥elum lo unlts to pass on Ihe8e skllls. Thoywer8 provld8d with a r of 8qul)ment and funds to support Ihls through pwlnershLD wllh the local rwcling authorlty. We Organed 8everal seclKin81 ents Ihls year.. The Ralnbows had 8 fun Wzard of Oz themed aclTritty day wth over 150 gSrls attending. Oval 300 Brownleg visSt•d Eureka Wrral on whatwas th• hott85t day of the year, Over 100 Guld05 had a fun afternoon al Nin5a War(16 In Hunts Cros$, thankfully wilhoul any malor Inlurle8120 RanyeTS ttjok part In an inlera¢t4va quE ground LerF1. and although the numbers wer¢ disappolnllng Ihosèwho took part had an exciting adventuro. We had ov¢r400girhffom 811 secttons tske part In the reglon organl8¢d Adv¢nlure8 In the MounlalnB. Thi8 will nol beforgoiten a8 it happened during Ihg first slomi of the year. H(>wever, 08 our motto is'B? Prepar¢d'. Ihey took warm oe81 and many changes of Cloth and all Iho$e who attended had 8 great lim• in Iha mud and raln. hekl a 80d9l gvant for laad8r8 al th8 beglnnlng of the year wher¢ members were gUe lo have an enSoyable Ilme ptaying blngo and havlng a chol. The c¢unty comnlsslon¢r team had the ffir81 of a s•rbB of op8n aflemoon8 wher• they wer¢ avall4Ae for any adull mEthrs to come for a ¢offe8 and ¢haL We hold oui annual revtew on 23rd November 2025, where w8 c•l8bTal8d achlevemenls wilhln Mer8ey$lde. Long servlco 8W8Tds were PTe88nled lo mombors. 2 leaders g¥lngd 50 ygars, 7 galngd 40 year5. 3 gained 30 yaars and 2 oalned 20 years. Thls Is over 510 years beeen 14 leaders showing gn excepllonal level of dedtn to help 8UPPOrt lh• d•velopm¢nt ¢f glrls wllhln Gulding. Th8r8 gre many olhgrs who have been volunteorfng for many year8 and mu31 not be forgotten, We had a di$play of m8morabllia al the rewew and our gu8918peaker told of how sha h8lFxd eslabllsh the 100 yearn of Gukllng display at Port Sunltraht 8ev8r01 years ago. The girf8 havè b•¢n $6leclad lo r8pr688nl MeT$¢yslde on the International trips In 2026 w¢w Invltsd to have 0 8tJll at the re¥W to hofp fund thelr trips. irlguiding Merseyslde ha5 financtally Supportod all Ihese a¢lNllies and opportunlligs that waro avèllable throughout Ihe year. Th1$18 posslbla b8c8use of our Sound reserves, good hou8ekeeplng and fin8ncl¥l plannlng. The county bad8fBhlp team and county Pre$ldenl havo repr68ented th• county at varlou8 church and dvll wvicea •CrO Merseyslde. Lookkng to the future. we 11 contlnue to rUIt now VoluntrS and young membw8 8nd try lo plaea them in the most ¥pproprl8le unlt. Thls WIM help expand ouw membership. Glrl$ and th• on•18aderwho have beffi selected for the reglon IntematKiI events be supported by the couw. We wll Ild • Thtnklng Day SeIce lo celebrate 100 yeaT8 of Thlnklng Day. wRh al our membero We hav0 plann¢d events for ••ch of the guldlng famlty 8ecllon8 so the glrl¥ and h8v8fun and 4dveniure Ih others of 8[mIr age In a 8afv and 8tlmulallng trOnMent. We are expecting those l•ader8who have startad lh• GAWquallfication lo c4)mpts th5$ yeorand mo exp&cted lo $18rt the process
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE ANNUAL REPORT OF THE BOARD OF TRUSTEES Iconllnu•d) FOR THE YEAR ENDED 31 DECEPABER 2025 8•m8 Pollcy The Iwslees have ¢glaNlsh8d a pofw whéreby th8 unreslrlcted fiJnd$ not cxJmm51ted or Inv6gled In t&NJlble Ilxed hotd by Ihe charfty should bg Iwglve monlhs of Ihe resre0$ expertded. At th13 levèl. lh8 tNsl8è8 fe81 Ih81 Ihoy would be oble to conllnue lh8 ciiirent ocuvllles of the charfly In th8 ovenl of 8 shJnWl¢8nl drop In fundr¥J. For th• year ended 31 DecnbOr 2Q5. anaiysls revea19d thBI of lotsl reserv88 of £56,93S, balance of £6.900 relate$ to re5CtedndS farthg Llnstead Legacy and £50,035 rglalos lo unr8Strtcted funds for malntenanc8 8nd ongolng runnlng costs of Ihè charfty. Induded vlthln th8 unresldcled funds lot8118 £9,305 bekng held as flxed a88elg10ovlng £40,730 whlch reprn8oni8 apwoxlmolety 11 months runnlng costs. D8claratlon I dedare. In my capaclty of chgr of thè Board ofTruste68, thgtr. Iho tru8taes have approved Ihe report abov8 and have authDr188d m9 to $lon11 on tslr behalf Mrn 8 M•t4thy County CoThwn1881oner
THE GUIOE ASSOCIATION COIINTY OF MERSEYSIDE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE COUNTY OF MERSEYSIDE GUIDEASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2026 Irtdep•ndent•Mmln•$ roporttolh• Trustee¥ of The Gulde Asso¢lalltrn County Of M•M•y8ld• I report to th• tharfly IIu810&9 on my examlnalion of Ihe a¢counts of Th& Gulde As8oc4allon County Of M&mysde for Ihg yew 8nd8d 31 DeCemr 2025 whlch are Jet oul on pagei 7 to 14. Responslbllltle8 baol• of r•port As Ihe Chartty's trustse$ you are reonsIble forlhe preparallon of the accounts In accordance wjth the requlremenl8 of the Charftles Act 2011 flhg Act). I report In T8specl of my examlrtatlon of the Charlvs ¢018 Carried out wd•r s•clK)n 145 01 the Act and In carying 0 my arninlI0n I have followed Ill appltcable Dlre¢llon$ gen by the Charity Commlsslon under section 145(5)Ibl ofthe Acl. Iml•p•ndent•xamln•f tatement I have completed my examlnallon. I confimi tha no matorfal matter8 have com• lo my att•niion in conn•ctlon with tho examlnallon lllng me cause to bolth that In Any materlal réspecL 1) accounting r8cordsw•r• not kept In rospect of the Chty 9$ requlrèd by Sectlon 130 ofthè Act.. or 21 the acwjnts do not accord wlth those records,. or 31 th¢ a¢¢ounls do not compty with the applkalle requlrements concemlng lh8 f¢xm and content ofaccounts setoul in the Charilieg (Accounts and Rèports) R•gulalions 2008 oth than any raqulromènt Ihal the accounts glve a tru8 ond falr vlew whkh [8 not a matter con8ldor8d as part of an independ1 èxamlnalion. I have no cortwns and havo Coma acrogs no otPkgr m8ltor8 In connecllonwith th8 examlnallon loTch 4tt•nllon should be drawn In Ihls report In fyder to enable a woper under8tandlng oflhg accounts lo b9 feache Steven Y•tes FCCA LIv•soy Spoluswood Chgrt9r8d AcGounlanls 17 George Slreol Sl Hglen$ er8eyside WA10 1DB D810:
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unr•¥trlct•d Ro8trl¢t•d Funds Fund8 TotBI 2025 Totsl 2024 Not•8 Incom? DonatKJns Hnd L•gacle$ Charlt8ble Acfivitl86 Investments 520 14.741 25,736 26.206 4,106 9.371 24.112 34.769 Tolal Incom• Exp•ndltur• Chwilabl8 hnlivwes Q $6B37 Total Expgndlturo 9147 aL690 sLiiz a£& N•1 (Exp•ndltur•ylncom• 12,6631 (2.583) {5,246) {4.289) Tr•nsfor 8•tWO Fund8 N•t Movem•nts In Funds {2,663) {2,583) (5.246) 14.289> Fund Balan8 Brought FohvArd at 4 January 2025 Funds Balon¢g5 Carrf•d FOard •t 31 Dèeemb•r 2025 Tho nota8 on pago8 9 to 14 part of Ih88e acc<wnts.
THE GUIDE ASSOCIATION COUNfi OF MERSEYSIDE BALANCE SHEET AS AT 31 DECEMBER 2025 Noles 2026 Flxed Asxets Tangible fixed assels InVestn3 305 381 000 9,381 Curf•RtA$sots Debtors Cash al bank & In hand 10 53 54,090 48.980 CrodftoTS Falllng due within one year 11 Not Curront Assèts NetAssets 12 Funds Unftslri(*ed FWKIS Restrkted Funds 50,035 52.698 13 141 Approved by lh8 Board of Trustees on 25 arwj signed on bèhalf by: Linda Roff8 Tnjslee The notes on p2g8s 9 tLI 14 form pBrt ofthese accounts.
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 DECEMBER 2026 A¢countlng Polkl•8 BaBls ol prtyarlng the Ilnan¢lal $tAtem•ntg The financlal statomgnls of the ¢hardy have been prepared In accord8nce wlth Ihe Charfll88 SORP IFRS 1021 'kcountlng and reportlng by Charill6s,' Stslement of Re¢ommond•d Pra¢lk• applkabl8 lo thwibos piaparing th8lr aecounls In accordance wth the Flnancial reportlng Slandard applkable In the UK and Republic of Ire18nd IFRS 1021 leffective 1 Juary 20191,. Financlal Reportlng Standard 102 'Tho Fin8nclal reporllng Standard appllcaNe In Ihe UK and Republt¢ of Ireland, and thè Charftlas Act 2011. Th• finandol slalemenls hav6 been prepared under thè hlstorical cost convention, wtth the exceptlon of Inveslments which are Induded at mgrttet valug. a$ modlflad by the rpvoluati)n of rtaIn a68ets, The charlty me818 the definllk)n of 8 publlc ben8frt enllty urbS6r FRS 102. A8sel8 and Ikbllith•s are Ini11o1ty re¢ogn18ed at hI81Ce1 cos1 or Iransaclton valu8 unloss olhemse staled In Ihè rèlev8nt accounting poly nots. The financld 8talements are prepared In sleTllng whlch Is Iho funcltonal CUff¢W ol the ehailty. Thelfusleos conslderlhatthere are no matsrfal certaInl168 about the charli$ •bllltylo Gontinue as 8 gDlng conc•m. Fund8 Funds he by the tharity am thor.. Unrestrlcled ganeral funds- tlwlè are funds, whl¢h cgn t¢ used In dance wllh th• charitablè objects at the discrallon of the Ifuslees R881rlcled funds-thas• ar8 fundsthal can On used for partkular restrlclwj purposès withln the object8 of the charEty. Re61rlcllons arise when specmed by tho dorK>r or vA)8n fiJnd5 aro r818ed lor partlcular re81rici8d purpo8è&. The alm and use of eath malorlal rtr$trI¢t fund19 8et out In Ihè notès to the Ilnanclal stalem¢nts. Donatlon*, l•ga¢l•g and urants Th•s8 aro kncluded In the Statement of FlnondBI AclNille8 (SOFA> when: - the Charlty bocomes antllkd lo lh8 donatn, legoei83 and grant8 or sinilar income and any Gondiliong for re¢pt are meL the tru8te•8 r8Bsonabty c8rt8ln th•y wll receSv6 It,. and - the Iruslees •rè rèasonab certaln that thè value can bo reliaNy measwed, Exp•ndlturo Expenditum Is recognlsed once Ih¢rè 1$ a lègal construd1 obllg8llon to mak8 a paymanl to Ihlrd patty. Itls probabl& that sèl1ment 11 ba Mquired and Ihe amount of tho obl(gallon can ba measured rellably. All exwndllure 1$ pccounted for on an acc4uaEs b8818 under th• followlng head4)g& ExpendMur• on charttable 8cllvllle8 Includes costs of tralnlng lo lurther th8 wrposè$ ol Ihe ¢harty and thelr assoclated 8UPPOrt ussts.
THE GUIDE AS8OCIATIDN COUNTY OF MERSEYSIDE NOTES TO THE FINANCIAL STATEMENTS Icontlnuod) FOR THE YEAR ENDED 31 DECEMBER 2025 Ac¢ountlng Pollcl•8 Icontlnuod) Support cost8 comprlee th8 costs wNch are Incurred dlreclty In 8UPPTI ol eyp8ndlure on the 08Cl6 oftha charity arKI include governancè costs. GovwnarKe Costs are tho$¢ eosls Incurred In conne¢tbn wlth tho compliance wtth constilutional and s18lulc¥y reqIreMent8 of the chorlly. Invostment a•s•ts Invesbnenl a888ts comprfse Nailonal S8vlrvJs Bonds and am inGludod In tho accounts at ¢osL Any rètum racolvod on Ihg a358f81s recognlsed In Ihe SOFA as Inveslment In¢omo UFth recelpl. Tanglble Ilxed 0$8ets and depreclauon Fixed 058ets char6ty use we Capllallsed al Cost, wh8ro acqulr84 or mark•1 valuo as dolermlned by the tsu8lee$ where <lonated. Dtyrerlatlon 18 cakulatsd lo wrile off th8 ¢osl or valuallon of IIx8d assels ¢)v•r thelr oxpected U8eful th8folk1Thg bases:. Offico equlime puler8 20% reduclng balgnce ba$ 3 yr8 stralght Ine Golng Con¢•rn The TTU8teg8 Mn$ld•rthat there are no mal8r181 un¢ert8lntsB ab)ul thé ¢hadty's ablThty to ¢onllnug as a golng concern. Don¥lloM and L¢ga¢l81 Unro8trlctad R•¥slrl¢t•d Fund Fund8 Total 2025 Tot•1 2024 GuhY& A6s0dailon Cammunlty Adventure in the Mountain8 st Helen5 MBC Donatlon Olher small donalluns 3.906 7.703 18,033 7.703 18.033 620 The inGome from donallons and legacl•s $t y••r wos £4.108 of whlch E200 was re81C and £3,906 was resirfct8d, 10
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE N07ES TO THE FINANCIAL STATEMENTS Icontlnu¢dl FOR THE YEAR ENDED 31 DECEMBER 2020 Charltabl• Aotlvltl•s Unreitrfct•d Re•trf¢t Fundo FundB Total 2026 Total 2024 Subscriptlon8 Tralnlng Shop Salas 12.664 1.478 12.e64 10,849 59 12.969 20,193 9,371 The Income Irom charitabb athltlgs la81 year was £34.769 01 whkh £14,576 was Lmr68trl¢ted gnd £20.193 was reBlrlct8d Inv•stm•nt• Unre•trlctsd Rostrltt•d Funds Fund8 Totsl 2025 Totsl 2024 Bank and bond Inlarq81 The Inve8tsnenl Income la81 ye8rwa8 £1,626 al ofwhlch w88 unrestrlcted. Chirftablo A1¥1114¥ UrK•8trlct•d R•#trlcted Fuftd• Funds Total 2025 Total 2024 Subscriplton8 Tralnlng Grants Shop & other purchases Ropalr$ & renewals In8uIBnce Sundry eXn$8$ Depre¢latlth) Suppori costs Goveman¢e ¢o$ts 1.753 1,753 17.775 29,169 319 1.047 1,108 1,357 1.645 30.433 1.143 1.750 1,858 198 2,408 354 897 9.371 2Q319 850 319 1.047 1.108 1.357 76 770 770 The expenditwe forchaiitabl8 8cIfvKle3 Id81 yearwas £44,789 of tch £23,453 was uniesld(aed and £21.336 was wtrlcted. 11
THE GinDE ASSOCIATION COUNTY OF MERSEYSIDE NOTE8 TO THE FINANCIAL STATEMENTS (Contlnuedl FOR THE YEAR ENDED 31 DECEMBER 202S Support CMI• Charftabl ActlvllleB Total 2026 Ywr End 2024 Prlnlkng, poslage. 81alioMry and ts[h0n& Tru$ts6s Exp•n¥ The Tru$bo6 dld not rKgSve any emoluments durfng emher yaar. Thraa Tru$tts8 r¢[Vad oxp•nsès of£598 lknuohoul th&year fw relmburn8nt ofg8n•ral exwn8es12024- £2.2061. Gov#rnane• ¢o•ts Unr•Btrlcted RKlrfct•d Fund• FundB Total 2025 Total 2024 A¢countsn¢y AGM 8nd otr meetlng Go8ts 1,350 11 1.350 1.290 Th8 expBndlture foT govornanc8 eoBts last yoaTwas £4,105, al of wa8 urwe8lrkled. Thè aG¢ountanGy costs r•l&t• •ntir•fy to Ih• Indop•ndenl Exanlnallon of tha accauni& 12
THE GUIDE ASSOCIATION COUNTY OF MERSEYSIDE NOTES TO THE FINANCIAL STATEMENTS IContlnu•dl FOR TPE YEAR ENDED 31 DECEER 2026 Tanglbl• flx•d a81ets offl Equlpm•nt Computorn Totsl Cpit At 1 J8nuary 2025 19606 At 31 December 2025 Dgpr•clAtlon At 1 Janu#ry 2025 Charge for the year 9,242 9.983 19,225 At 31 D•cwnber 2025 Book Value At 31 D8cemb8r 2025 Al 31 D9¢embgr 2024 Atl Ilxed as8etB are for use In the dracl furlheranc• of the charW8 objects, Flx•d a•¥•t Invèstments 2026 2024 NaliDnal Savings Incorne BDnd8 10 D•btorn 2026 2024 Prepayments 13
THE GUIDE ASSOCIATION COIthNTY OF MER8EY81DE NOTES TO THE FINANCIAL STATEMENTS (Contlnued) FOR THE YEAR ENDED 31 DECEMBER 2026 11 Credltorn and currnnt IlablMtlo8 f•lllng dug wllhln on• y•ar 2026 2024 Accruals Bnd doferred incc 12 An•ly81$ of not a8tsets Hxed A8¥0ts Curront AB8et8 Crndfto Totsl Unr881rfcl•d Fund8 Restrlcted Fund$ 9.305 42,080 (1,3501 50,035 13 R¢olrf¢tod lund• ov•m•hl In fvnds Balan¢• at 1 January 2026 841an 0131 D•combor 2026 Incornlng R?8ouwce8 Outgolng R•sour¢ Tralnlng 9.371 19,371) Don8tion8. Legacl89 &Gr8nts 25 Incom& Irc41) tmlnlng ha8 been lrnthd as re8trlGted as recelvod for Ihls SrIC PUry)08e. Any suuS or def ho$ bo•n transferred to G?nwal Fun Incomo fr dOnaon8, 18gaclgs and grants has bo8n tr8818d as reStrted as recoived lor thls spedfic puryjo. Any 8uipIu8 ordeficit haB been transferred lo General Fund wllh the balanc8 above ¢8thed foThvard forfuturej wènts. 14 Rel•ltd Party Dl$¢losur• There were no rel*d paty Iran58CtionB. 14