REGISTERED CHARITY NUMBER: 524565 Ended 31 Decem n Birniin Lcwis Stnith & Co. Chartered C¢rtifiedA¢¢ountants The Old Do¢toVs House 74 Grang¢Road Dudley West Midlands DYI 2AW
Contents of the FiDanGial Stst¢tn¢Dts for the Year Endcd 31 Dccem 20 Pa8e Refer and AdmiDistrativ¢ D¢tail$ i to 2 Report of the Thjste lodeptndent Examinetrs Rq)ort Statementof Financial Activitie5 Balance Shcct Note5 to tbe FioèTL¢ia] Stat¢meDts 8 to 16 Detailed statl¢t of Fioan¢ial Attiviti¢s 17 to 18
ociation B. Reference and Admini5trdtive Detaijs rthe Year Bnded 31 December 202 TRUSTEES A McGiFknI R Clarke {resigDed 27.124) GHunt M J Wathin5 R L Wi]kcs (r¢sigDed 16.2.24) S A Mi1¢5 AMLJones S A St¢wart Z C P3Tk¢r S Wal(Sron L D Bateman E K¢dwards (resi8ned 31.7a3) J E Price H C Me8ahey (resi 31.8.23) L K Alexander C H Groom C H Conag A E Adkins S C Smith (appointsd 1.9.23) A Crathorne {4PPOillt¢d 4.10.23) L A Fowl¢r lapFK)iDt¢d 16.2.24) PRINCIPAL ADDRESS Trcfoil Hous¢ 2 Ellis Street Bim)ingh2 WestMidland8 BI IHL REGISTERED CHARITYNUMBER 524565 Lewis Sn)itb & Co. Chart¢r¢d Certified AceouDta5Jts The OldDoctofs House 74 Grattge Road Dudl¢y West Midlan DYI 2AW Lloyds Bank PLC Colmore Row Birmingiia Wesl Midlallds BXI ILT Pagc I
Ref¢rcnc¢ aD tr tive Det2ils Smith & Williarnson 3nl Floor 9 Coimore Row B3 2BY Pa8¢2
ort of the Trustees forthe Year Ended 31 The tru5tr¢5 present their report with the fittattcial statements of th¢ Cbarity for the year end 31 Dx¢mber 2023. The trusteES havc adopted th¢ provisions of Accounting and Reporting by Charities.. Statement of R¢w))rnded Practice applicable to ¢haTiti¢S pr¢ping their accouDts irl aeeordallce with the Fijjancial ReFortiDg StaTLdord App]icAble in the UK aTkd K¢publiG of IrelAud (FRS 102) (¢ff¢¢tive l January 2019). Th¢ Guid¢ A$$o¢iatiott Bimiingbam is a re8iStered clwity. tNTnb¢r 524565, and is con5titutedunder a Trust deed. Th¢ TMes pr¢s¢nt th¢ir annual report together with th¢ f¥Jwcial statements of The Guide Association Binnillgham for th¢ year l Jsnuary 2022 to 31 December 2023. They bav¢ adopted the provision5 of AGwunttil8 and Kcporting by Clwilies.. Statement of RecotDmended Practice app]iGable to ¢harities prepariDg their ac¢ounts in accordance with the Finan¢ia] Rerting Standard applicablc in thc UKalld REpublic of Iye]and{FRS 102) (¢ff¢¢tive l January20191. Birmingham Gw'de Association (known as Girlguidin8 Birningh2tnl is P8rt of GirIg.dm& the IlIng Gharity for girls attd youllg wolljell in tb¢ UK. 11 adtllilli5ta5 guiding in the City of BirniingbaTn. It is governed by a CouDty Ex¢¢utiv¢ Cothmittee of 16 thtees, all of whom voluDtr¢T4 with one Trstee from eadl of th¢ Twelve Divisions. the County COt)uni19n¢r, Assistst County CoTnilli$5ioD¢r. Covnty TTwurer and thc Prop¢rry Manag¢r, a full list of Tntstees is given in thi5 reporL The Cowjty Conunissioner is apFointed by the MidlatM15 Region Clkief Cotnmissioner for a temi of 5 years. The curreDt County Co]wnissiotser was appoitited on l October 2022.. All other ]netnbers of the ExecutsY¢ Committee are appointcd by tb¢ ¢ouuiy ¢ommissii)ner. Orgatiis2tion21 slnjciurc As per th¢ Gollstikntion of the charity, the Executive Committce DMDagcs th¢ Ls$ociation affair$ with the Executivc making key operational decisions. Once decisiotts are made the county comnjissioner is responsible for disseminaliDg infornjation to stsff attd ensuting that d1$10)]$ Jjllde by the Execu¢1 aTe implemented. Giriguiding BirniiDgbam's mission i5 to cmw¢r wls to find and usc their voice - inspirin8 them to dtscover the besi i th¢M1V¢s and to make a positivc difftr¢n¢¢ in thcjr conJmuDity. ID serring obje¢tiv¢s and plaDniTLg fot activiti, the Tru8tee5 have given due considerntion to gen¢ra] guidance pub]i5hed by th¢ a)atity COJ)ll51on rclating pllb]ic benefi4 including the guidanc¢'Public benefii: running 2 ehanty (PB2)'. aim is to Pttsvidc an ¢twiwmneJrt wh¢re 8irls 8row in confid¢tsc¢ by develop]ng fiiendships ond skills, flnding their voi¢¢ and Gha]lenging th¢ms¢lves in a supportive comrnuDity. To a¢hieve thi4 fjirlguiding Bimiingb2m wants to an impo¢ton th¢ gitls it Suppo alld for th¢ volunteer5, Out collunulliti¢s attd for society as a whol¢. W¢ want girls attd youttg wo]nen to be free to be themselves bave JIe confidence in themxlv¢s. We wallt member5 to ¢ar¢ atsd mak¢ a p)sillv¢ th"fference to otber8 and the world around us. We want volunteers to ¢intx)wer girls atld for volunteers to use their time and talents to empowtt the nexi generation of wornen. We want to inspire change and use our ijJflu¢n as Girlgwdin8 w remove balriets so [15 alld wouwi can thrive. All gtr]s 2re welcomc. Our Icadcrs rull Rainbows Ixk7 years), BWleS (7-10 years). Guides (10-14 Ye5) and Rallgos (14-18 years) and Inspire (18-301. Specia] events were held at UDIL DistricL Divi5ioD and Couttty level, we encouraged Tn¢mbers to take part in 5arg¢ T¢gioJJa] alld national ev¢nts ineluding 8clection for iDt¢rnatiortal tsips Djn by Girlguiding alldThe sCot kn(Kiation. W¢ have had an increase ia girl number but our volunteers hav¢ remained statio Re¢tuitt))eDt and retention 1$ TLOW priority. to do thi$ we need to continue promoting a positive image in the 14xal rnedia lo encour4g¢ ]Tr)ore adult volunteers to join us to ljelp cope with OUT incre48ing nunther of girl and euquities. We havc opened units ID more deprived arca5 of the Gity. In addition thjslees recogDi8e that all members Wollg with young people could attract risk atsd ar¢ therefore DBS chccked in ]in¢ with Girlgwditi8 PDb"cy. Pag¢ 3
Our adult voluttieers have to under80 mandatory traiTJing inrluditig $afeguaTding and first 8id well &$ other traiDiDg5 to Support the GirIgdIng progrdmme for each 5e¢tion. #nd Luntiing the unit. We ulld¢rtwk som¢ ¢oDsuJtation on the trailli tbat they wanted which inch]de the followiDg finollG¢, publicity, 8TOWth and retentiots alld also a rdnge of Gr¢ativ¢ and outdoor actiMtie8. We have introduced Ici5ur¢ a¢tivities for our volunt¢¢r5 to support wcllb¢iDg. Tru5tecs and CODrnissioncr5 are 5UPPOrted to out their role$ effectively and efficiently. ConLmiSSiOller have a comrnissioner menior to help thcm with i55ue5 that arisc. Participalion in regional and nalional trailling op&Vtte¥ are encourdgc W¢ r¢¢ogThise our volwxteers through a tatt8e of long Service aw9$ for 3-6&F yeaTS and County COTt]S$l0tr thatsk you badg¢5. Volunte¢ts and staff at¢ TW]ted by their peets for a County award which 15 gtvetl for ¢xtraordinary savice. We lloillinat 3 ex¢eptiollal leaders for the Re&on C'¢f Conlllli55ion¢T'$ awaTd &ttd also give out a uujnlxr of Local Hero awards to both gir]s and adults. Our bi88est cballen8e however h&$ continued to ¢tre atound our new headquart¢rs whicb we moved iDto in April 2023. There have been continual Snagng and oth¢r is5u¢$ to opeo LD 2023 and ¢llsurittg that li 1$ frt for PUTP05C for 21st century Guidmg. The Bogrd of Tn]stees th8Dks every volunt¢er for all they do giving their titlle getxerously. sharing their sbill& ¢xp¢ri¢tsce attd enthusiasm aud providing girls with amazng opporthities to develop and thriv¢. Cre4tin8 exceptiona] cxp¢ri¢n¢¢s for girls, creatmg mCllJOT] to last a lifGtitnG.. FINANCIAL RIVIEW Investmellt FiKed as5¢¢ iDv¢stm¢nts ate a fom) of fCial IDsth¢llt and initially rccogni5ed at their trousactii)n cost aDd subsequently mra$ur¢ at fait value at the balance sheet date. unless th¢ value cannon be measure reliably tn which case it is th¢asure at tost le$s impairmtht. Invesknent ga]ns and Itsss wheth¢r rea]ised unrealsi¢( are Combied and presented a5 (Loss¢s) on inveStn)ts, in the Statement of Financial A¢tivities. Golng ¢oncerD The fJJJat)cial statements have been prepared on thc goiTJg cottcern b&¥is &8 the trustees believ¢ that no n)ateTial uncertainti¢S exist. The tne5 have con5ideroJ the level of fid$ 2nd the expected l¢v¢l of in¢ome attd expenditure for 12 Jnonths fwm authroisjng thes¢ financial ststements. Th¢ budg¢t¢d itorne and eXpdI(re is $ufficiettt wkth the levcl of rSEVe for the charity to bc able to continue as a gomg ¢tsn¢¢rts. srRUCTURE, GOVERNANCE AND MANAGEMEE4T Governing document The cknity is controlled by its governing dcwrrL¢n( a deed of trust and con5titut¢s 40 utiincorporated cbarity. 13 Approvcdby ordcrof the board of tru5teC5 On................................ ......... and sigo&lon its behalf by.. JE Tric¢- Tru5*¢ Page4
ociation B. Independent examiiier'5 report to thetruste¢s Of The Gllide A550elatlon Blrmlnghsm I rcport to thc charity trustee5 on my wm1mOn of the accounts of Th¢ GuM4e Association Bimungbarn {thc Trust) for y¢arended 31 December 2023. Responsibilitie5 Ylnd b15 of report As the cbarity tr15tecs of the Trust you ate reSsible for the preparatiorl of the a¢¢ounts in accordance with th¢ reqUts ofthe Ch&ities Act 2011 Cth¢Act?. l Tq)Ort in r¢5P¢Gt of my ¢Kamioauon of the TNst's accounts carried out der Sectioll 145 of the Act and in ¢arryitig out my examillation I h74V¢ followed all applicabl¢Directions giv¢n by the Charity Commission utsder Section 145{5}(b) of the Act. Independent examlner'$ $tstem¢nt I hav¢ COTnpleted my examination. I confirm that matrrial matter5 bave com¢ to my atteDtion in connection with the examiDatioD givitig Jne cause to beh.eve that any mat181 respect.. acUtingTe¢oTdS were not kept in respect of th¢ Tnth &$ requiredby S¢¢tion 130 of the AGt' or the accounts do notaccord withth05¢ cords", or the accounts do not comply with the app]lble requiremellts wn¢¢rnin8 the fonn and ctsnt¢nt of accounts Set ¢Jut in the chariti {Account5 Rworts) Regulations 2008 other thon atty requirement that tbe ?OUnts gtve a tru¢ and fairview wbicb 15 not a matt¢rco]tsid¢r¢d &5 partof an indepelldent ¢xamiDtho I have no concerns and have eom¢ a¢ross no other matter5 in Con]tiOn with the vAarnination to whicb attention slLOU]d be draHryL in thisreport ill OTd¢r to ellable a proper under5tandsng of the ac£ourt8 tobeacbCd. Craig Beale (ACCA) Lewis Smitb & Co. Chartered Ccrtified A¢¢ountsnts The Old Doctofs House 74 Grange Road Dudley West Midlands DYI 2AW Page 5
l DetenJber2023 31.12.23 Unr¢strict¢d 31.12.22 Total fiJnd5 INCOME Af4D ENDOWMKNTS FROM Donations aDd legacies 56,423 60,505 Other trading activitie5 lavestsnent illCOllLe 88,659 9,760 95.912 8,722 Total 154,842 165.139 EXPENDITURE ON Raising fund5 1,781 1,730 Charlt4ble 4clIe$ Cknttabl¢ Adiviti&s 110.874 38,996 138,882 93,597 Total 251.537 134,323 Net gai){10sSCSl OD inve5tm¢nts 538,75J 146.194) NET ComE/(EXPENDITuRE) 442,056 (15,378) RECONCLLIATION OF Fuf4DS Total fund5 brought forward 782.663 798,041 1224,719 782,663 Th¢notes form partof these statements Page 6
l DecetJ]ber 2023 31.1123 UZIrtriCted fi¥nds 31.1122 Total Notes FIXED Tangible assets InYes(TneDts 52,650 280.16 151,045 264,028 332,656 415.073 CURRENT ASSETS 13,721 160,534 734,364 16,315 6.360 350,141 Debtor5 Ca5b at batsk and iti halld io 908,619 372,816 CREDrroRS Amounts falling due within oneyear (16,556) {5226) iyrr ctJRRENT ASSETS 892.063 367,590 TOTAL ASSETS LE&S CURRENT LL%BllJTIES 1,224,719 782.663 NET ASSETS 1,224.719 782,663 FUNDS Uor&strieted fiJDth 13 1.224,719 782.663 TOTAL FUTr4DS 1,224.719 782,663 The financial ststements were approved by th¢ Board of TrteeS and authoii*l for issue on ...... . . . andwere 5i&)ed on its behalf by.. Trstee Th¢ note8 fornipartof these financial stateme Pagc 7
Tr Guid l Decem er 2023 ACCOUNTING POLICIES Basls of prepArlng the f(1&1 statsrnettts Th¢ financial statements of the charity, which is a public b¢nefit entity undcr FRS 102. have been prep a¢wrdattce with the Cbaritie5 so (FRS 1021 'Accounting atsd Reporting by Charities.. Statement of Rttommended Practice applicable tt> chatities preparing th¢ir a¢¢ounts in aecordance with the Financial Reportuig Stat)dard applicable in the UK and R¢publi¢ of ]reland (FRS 102) {efftlve l Jylluary 2019),, Financial Reporting Standard 102 'The FiDaD¢ial R¢porting Standard appbcabS¢ tbe UK and Rq)ubliG of eand, and the Charities A¢t 2011. The financial slatetllellts bave been prq)ared uDd¢r the "storical cost GottV¢ntiO with the ex¢4)iion of invcslm¢nts which aTe inrlud¢d at market vah] Income A]1 incoming resourS 3r¢ Tn¢luded in tbe Statement of Financial Activiti¢s {SoFAI whcn the ¢haTsty 1$ le8aJly entitled to the in¢oJn¢ after ally trfonnan£6 cos)th'tio]w have been rn¢L th¢ amount can be measuted reiiably and it i¥ probable that the intomewill bereceivcd. For do)]8tioJ)s to be recognised the chority will have been Dotifi¢d of the amounts and a 5dd¢rtxettt date in vnitin& If there are conth"tioDS attaclLed to the donatiott aDd this require5 a level of perfornwJ¢e before eDtitiemeDt b¢ obtained then income is defrtrcd until those conth"tion5 fu]ly met or fulfi]ment of those conth"tioDS L5 withiTL th¢ control of the clwity and it 15 proboble that theywill be fulfille Rents are accoullt fw on a¢¢nLalsb&8is. Dividfflmjs 3r¢ 0¢¢oUnt for on a Teceipts basis. Interest is accoutlted for on an accnJa]s blsis attd includes all amounts ¢aryJ in theyear. AssrKiatedtax recoveri¢s ar¢ includedforall )mouttL8 shown as incotn¢. Wh¢re practieable, 8sfts in kiDd donatrd foT th'stribution to the bcn¢fi¢iaTi¢S of the charity are included stock and dotJarioJJs in the financial statements receipt. If it i5 impra¢tiubl¢ to ass the fair value at receipt or if the costs to undertake such a valuation oulwei8h any beDtfits, th¢n the fair Yalue 15 cognised as a component tsf doDations when it is distribut equivalent aTnountrwogDised as cbatitable expEnditUTe. No amount15 included iti the fjnan¢ial Statem f¢x yo1ull titn¢ in linewith SORP (FRS102). Jncomc from trading a¢tivities indude& income emed from fillth'sing ev¢nts and tradin8 aCtitt¢S to raise fiJn&s for the charity. Income is re¢¢ived in ¢xchange for sllpply]n8 8wds and 5erviees in order to rai% fvtmts atd is r¢cogllis¢d wb¢D ¢niitl¢m¢tst bas occuned. Expenditur¢ All expenditure is a¢¢outtted for on aD accrua]s basis aud bas been cla55ifi¢d utthr headings that oggttgate all costs related to th¢ category. Expellditure is recogDis¢d wb¢r¢ there is a legal or constructtve ob]igatiou to mak¢ paytneots to their paTtses, it is prob2bl¢ that the 5ettlemcnt will b¢ required and thc aTnounl of the obligation can be m¢asured reliably. It is categorised er the following headiugs.. Gtsvernance ¢ost are thos¢ inculred coJJtw¢ion with adllUTSlration of the charity and cotnpliancc with consriwtioJal andstaMlOry requIremts. Cost of gencAtits8 fijnds are costs incurr in attracting voluntary in¢om¢ attd those incurred in trathng activities that raise fut)ds. ctwirable a¢itVill¢S and Governance costs ate illcued on thc chariry opeAtioL4, irJUdI8 support costs and ¢osts i¢l8tin8 to the Bovernattce of the ctwity apportioned to cbaritable activities. A]1 w¢nditur¢ is inclusiv¢ of irrecov¢rabl¢ VAT. Page 8 ititiued...
Notes to the Financia] StatemetLts- for the Year Ended ACCOUTrITING POLICIES- colltitiued Shares in Darrowboat DeprcciatioD Is provided atthe following 8nnual rates in orderto wIit¢ off each &sset overits ¢stllted us¢fvl ]if¢. Freebold proF Plant andmaGhin¢ry Fixturc5 and fittings . tt0tprryd on reducing balancc 25Yo on rcducillg b?¢¢ The {ide Ass0¢2itioD Birningbam ovrns a 750/0 slwe in a I)rOWbOat with GirlGuiding Northamptothire. Thc natrowboat has its own sub-cojnmittee wh2ch pT¢p¥e$ its own accounts. Thc incom¢ and expenditure of thi5 cotJ]mittee h&$ not been ineluded wrythin thcsc a¢¢ounts. The accrAllJts include only the Guide Alatio11 Bitmin8ham siweof thc narn)wboaL Stock Slock are valued at the lower of c05t and re2lisable va]ue aftcr mabing due allowance for obsolets attd slow-movill8 Stock C05t includes all direct sts att appropriate prwrtion of fixed and vatiable overb¢8ds. Tazatlon The chlty is considered to pa55 the t¢sts set wt in Paraph I Schedul¢ 6 of the Finance Act 2010 aTrJ thrfor¢ it mccts the d¢fLnition of a charitablc conjpany for UK corporation purposes. Accordingly. the Charity is pote]Jtially cxcmpt frorn tsxatioa in respect of ittome or capitsl gain5 received within categories covered by cknP 3 Patt 11 of Corporation Tax Act 2010 OT Section 256 of the T&xation of Char8¢able GakDS Act 1992. to the extent that such ITKOMO or gains are appli¢d ¢x¢lusively to charitable puw. Fund 4CCOUDtitig G¢n¢ra] fidS uwestri¢ted fiJn& whicb are available for use at th¢ discreiion of the Trtre¢S iu fijrtherance of the general obJ'¢cuv¢s of th¢ Charity andwhich have not ien desigDated for other purposes. Designa{ fill$ conjpiise unrestncted funds that havc b¢en set &8ide by the Trustee5 for parti¢ular pU[prts. The im and use of each designated fid 15 Set out in the notf5 to th¢ fijjancial statcmcnts. Jnvesbnentincome, gam5 and loss& are ailo¢atedto th¢ appropriate fimd. Hlre pllrcb and leaslng tommitrnent5 Rentals paid under opuatin8 lease5 are charg¢d to th¢ Ststement of Financial A¢tivitie6 on a straight line basis over the period of the lease. Debtors Trade and other debtors are reco8ni5ed at th¢ sdti¢ment amouttt after any trade discount offere(L Prepayments are valued at the amount prepaidnet of ally trade discount du Lt•bllltles and provlsion$ Liabilities are recogtiised when there is an obligation at tbE Balance sheet datr as a r¢suit of a past evenL it is probable tbat a tr2Lsfer of eeonomic F*n¢fit will be rcquir¢d settlement, and th¢ 90vnt of th¢ ttIernent can be estimated r¢liably. Liabi]iti¢s ar¢ r¢¢ogllis¢d at the atnount that Charity antripates it will pay to 5ettlt th¢ debt or tbe amount it ha5 re¢¢iv¢d as advat)ced payments forthe good or services itmust provide. Interest Receivable Interest on funds held on dtyosit is included wben receivable ond th¢ 8tnouDt can be m¢asur¢d reliably by the Charity.. this is llorn]ally upon TrotifitAtion of the interest paid or payable by thc institiOn with whom the fijtjds are depositc¢l Pag¢ 9
ui to e Year er2023 ACCOUNTING POLICIES. ¢ontinued Casb at bankand In hand Cash at bat attd in hand includes cash and 5hort-temi JM8bly liquid in$1M¢llts with short Dubjrity of three months orle8s from the date of acquisition or op6nitig of the d¢posit or simdar 8c¢ounL Flnantlgl tnstruments The Cjjarity only has financial a55ets and fitwjcial liabilitics of a kind th8t qualify as basic fillort¢iAI it)8tsunents. B&8ic financial in5trumcnts ar¢ initially iecognjsed at transactional voiue and sub8equen¢ly me2SUted at their settlement value wsth the expecting of bank 108Ds which are subsffju¢nt]y Mured at arnortized ¢ost usjng the effect interestmetho OTHER T114DING ACTIVITIFS 31.12.23 31.12.22 County Events County Shop TLC tA>tt¢ry Letting Fe- Trefoil CToft Friends ofBiJillingbam Guiding Duke of Edith Lettin8 Fees. Goodrest Letting Fees- Trefoil Hou5¢ 7,081 39,687 232 6.458 1,571 1.573 3.043 29,014 4.760 41,173 233 4,773 3,732 1,312 1926 37,003 88,659 95.9l2 4VESThlYT llYCOKE 31.12.23 31.12.22 DivideJrf8 alld Jntertst 9.760 8,722 RAISINGFUNDS Investment niatlAgement costs 31.12.23 31.12.22 Portfo]io JJ)ana8enient 1,781 1,730 Page 10 continued...
uide Notes to th rthe TRUSTEES, REMuf4ERATION AM) BENEFITS Thcr¢ were no tnJst¢es' remeration or other bcnefits for the year ended 31 Dernb¢r 2023 nor for th¢ Ye end 31 De¢¢mber 2022. Thistees, eenSeS Th¢re were thJ$tees expnses paid in the year etsded 31 December 2023 for n)ilea8e allowance of £286 and in the year ended 31 Deber2022 of £l.174. COMPARATIVFS FOR ThE STATEMENT OF FINANCIALACTtVlTIES Unr¢stsi¢ted fimit8 Donations and legacies 60505 Othcr trading a¢ttvittes 95,912 8.722 Tot41 165,139 EENDTrURE orl RaisiDg fiuJ(ts 1.730 Charitable xctl%ddes Charitabl¢ Activiiies 38.996 93.597 Tota] 134.323 N¢t gaitisl(losses) on investrnents (46,194) r4ET JJ4COMEI(EXPEf4DITURE) (15,378) RECONCILL4TION OF Fuf4DS rotaj fill bFou&ht fonvard 798.041 TOTAL FUP4DS CARRIED FORWARD 782.663 Pagell
nts- l December 2023 TAF4GIBLE FIXED A&8EIS Fixtures Freehold propety P]attt and Tota15 COST At l January 2023 Di5P05al8 125.941 195.885) 72.000 lJ64 (1,364) 199,305 197,249) At 31 Dtrnber 2023 30,056 72.000 102,056 DEPRECIATION At l Jauuary 2023 Cbarg¢ for y¢¥ Elinjillated on disposal 46,896 2.510 1.364 48,260 2,510 11,364) (1.364) At 31 D¢¢¢mb¢r 2023 49,406 49,4Q6 F4ET BOOKVALUE At 31 Decembcr2023 30.056 22,594 52.650 At31 December2022 125,941 25,104 151.045 FIXED ASSET INvEsTNrS Litted investsnents At l January 2023 Additions Disposals Itnpairments 264,028 33,311 {20,446) 3,113 At 31 DecemF*r 2023 280,006 TBOOKVALUE At 31 Decemkn 2023 280,¢6 At 31 December2022 264,028 Thcre werc no invcstmcnt assets outside th¢UL Page 12
Notes to the FinanGial for the tEtnents. eontittll er 202 STOCKS 31.12.23 31.12.22 13.721 16,315 DEBTORS: AMOUNTS FALLDIG DUE wrrHIN ONE YEAR 31.1223 31.1222 Trad¢ debtors Other debtor& PrepayiDents 2.364 150,328 7.842 1,416 160534 6,360 CREDITORS: AMOUNTS FAIIING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade ¢ttdito Taxation attd srtial security Other ¢r¢ditor$ 293 57 4,876 306 16250 16,556 5,226 LEASING ACREENt&NTS The chatity entered into a lea5¢ agY¢¢m¢nt dwin8 the year. for thc ol¢eS attd an apartment at Tr¢foil House, 2 Ellis Strcel BirminghyJn. West Midlants, Bl IHL. The annum r¢utsi charge is cquiva]cnt of a GirlIdIng badge {e5timatrd value of £l).The lease ¢¢rn is for L55 ycw5. cxpifiDg iti 2168. IJ. MOVEIVIENf IN Fi]f4DS mov¢m¢nt At 31.12.23 At l. L.23 Unrestricted funds General fulld B¢quest Fund Hardship Fund Lord Mayots choJity Friend5 ofBinniugkn Guiding Renewals International Fund 627,699 108,702 2,735 442,382 I,(0 232 1.070,081 109,702 2,967 8.022 9.913 23,694 340 11,471 23,694 340 (1,558) 782,663 442,056 1.224,719 TOTAL FUNDS 782,663 442.056 1224,719 Pa8e 13
in cial tatemen Ettded 31 December 2023 tinued 13. MOVEMEP4T J]¥ FUTr4DS. continued N¢t tt)ovement in fimds, included in the abo are follows.. Incoming our¢es Resou¢$ Gaitis atsl loss¢s Movement in funds Unrestritted General fiuMI Bequest Fund Hship Fwld Friends of Billtiitigham Guiding 152.038 1,000 232 1,572 (248,407) 538,751 442.382 1,000 232 (1,5581 {3.130) 154,842 (251,537) 538,751 442,056 TOTAL FUTr4DS 154,842 (251,537) 538,751 442,056 Comp8r8tives for movement in funds Net mov¢ment in fun(Ls Atl.1.22 31.12.22 UnrestrA¢ted fwids General fid Bequ¢5t Fund Ho711p Fund Lord Mayors cbarity Fri¢nds of BirmiD8bam Guithn8 Renewals tntemational Fund 638.519 108,702 2,502 8.022 16,262 23,694 340 (10,820) 627,699 108,702 1735 8.022 11.47J 23,694 340 233 {4,791) 798,041 {15378) 781663 TOTAL FUTr4DS 798,041 (15 J78) 782,663 ConWardtivenetmoY¢rnt in fids, iti¢lllded in the above as follows.. IncomiDg resources Movelljent expended 104es Unre5tr1cted funds Genezal fund Hardship Fund Friend5 of Birmingham Guiding 161.174 233 3.732 {125,800) (46.194) (10,820) 233 (4.7911 (8,523) 165.139 1134,323) 146.194) (15,378) TOTAL Fuf4DS 165,139 (134,323) (46.194) (15,378) Pag¢ 14
Notes to the Fillancial Statan¢nts- ¢Ots for the Year Elld 31 D¢cem er2 13. MOV£MENT IN Fuf4DS. continued A current year 12 andprior year 12 month5 rombin¢d position is as follwNs'. Net M0vernt At 31.12.23 At 1.1.22 Unrestrhcted funds Gen¥al thd B¢questFund Hardsbip Fund Lord Mayors charity Frien& of Birniin8barn Guiding Renewals Jnternational Fund 638,519 108,702 2,502 8,022 16262 23,694 340 431562 1.0 465 1,070,081 109,702 2,967 8.022 9913 23,694 340 {6,349) 798.041 426,678 1224.719 TOTAL FUP4DS 798,041 426,678 1,224.719 A ¢utt¢nt year 12 months at)d prior year 12 mottths Combined net movement io fimds, included the above are as follows.. ]ncoming resource5 Gain5 and Movement expeaded Unrestricted fundi General futkd Beque5tFund Hardship Fund Friends of Binntnghvm Guidiug 313.212 1374207) 492,557 431,562 I,ooo 465 {6,349) 465 5.304 (11,653) 319981 (385.8601 492,557 426,678 TOTAL FtTrlDS 319.981 (385,860) 491557 426.678 14. EIIIPLOYEE BENEFIT OBLIGATIONS Thc Chan'ty operatC5 a defined contribution scheme and the peosion ¢harge w*re8ents tb¢ all)ouuts payable by the Charity to the futmi in rG%pect of the yehr. Pa8e 15 continued...
to th¢ Financial Sta*ments- continued forthe Year En l n¢mber 2023 IS RELATED PARTY DISCLOSURES There were nor¢]at¢d pty tractions fortheyeoxend¢d31 D¢¢¢mb¢r2023. Pa8e 16
Detailed Ststement of Financial Activities for the Year Ended 31 December 2023 31.12.23 31.12.22 INCOME AND ENDOWMKNts Don8tiOD8 8Dd legaci&s 1.000 GovernmentGrLts County Subscriptio Donated services and facilitie5 5,922 54.583 51,800 3,623 56.423 60505 Other trading a¢tiwities County Events County Shop TLC Lottery LettiD8 Fees- Trefoil CToft Friends of Birmingham Guiding Duke of Edinbur8h Lettit)gFees- Goodrest LcttiDgFea%- Tt¢foil House 7,081 39.687 232 6.458 1,571 1,573 3,043 29.014 4.760 41,173 233 4,773 3,732 1,312 2,926 37,003 88,659 95912 Investmentineome Dividends and Interest 9,760 Totsl Ine4)nthig resoure 154,842 165.139 Investttkellt costs Portfolio Mgem¢llt 1,78l 1,730 Other Staff Costs Premises Expenses Trefoil Croft PreTnises Expense5 Goodr¢st Premists Expenses H¢ad Office Cowity Shop ExF¢llsc5 37,203 15,357 10,686 37,445 35,681 24,986 11,806 7.063 27.760 19.193 136,372 90.808 Support costs Management Office Expell5es Canied foThYard 159 159 733 733 Tbis pag¢ does not forni part tsfthe srawiory fJnaD¢ial statenwjts Page 17
The Guide Associatiots B. Detsiled tstemelltof Fillanctal Activi for the YearEnded 31 December 202 31.12.23 31.12.22 Management Broughtforward Prilltillg. postag¢ 9] $tstiOTKry T¢]ho[L¢ Furnitur¢ and Equipmeni Cleaning Couuty Events ReLocation Costs Deprecjation of tatl8ible alld httits8c a5scts 159 2.664 2.563 55,720 584 6,725 10,088 2510 733 2,213 2,789 2,754 437 4.060 2.789 81,013 15,775 Finance Publicity Badge5 Traillillg Fri¢Dds ofBirn]ingkn Guidm8 Gov6n]an¢¢ ¢o$rs Cowity and divisional expeoses Csr Allowaoces Computer Expcj 3.243 7.613 554 3.130 7.801 3,620 286 4,548 1,576 721 720 8.523 6.817 3.120 1.174 3.661 1274 32371 26,010 Total rcsoutces expeDded 251537 l34323 Net{expendltsre)lkneome before ggln$ And 196.695) 30,816 Realised rt¢oBnlsed g#th$ #nd lomes Realised gaindllossts) on fixed ass¢t inv¢stments Realised gailo0$se$) on inStMentprOptty 9,636 529.115 (46,194) Net ID¢omeJ(expdItuy¢l 442.056 (15,378) This pa8c does not folm p¥rtof the stthtory financial statements Pag¢ 18