**Charity registration number: 524795** **The Guide Association —Sheffield County** **(Also known as Girlguiding Sheffield)** ## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** **For the year ended 31 December 2020** 1 ## **The Guide Association —Sheffield County** ## **Contents** ||**Page**| |---|---| |**Administrative information**|**1**| |**Trustees' annual report**|**2 - 4**| |**Independent Examiner's report**|**5**| |**Receipts and payments account**|**6**| |**Statement of assets and liabilities**|**7**| |**Notes to the accounts**|**8 –9**| 2 ## **The Guide Association —Sheffield County** ## **Administrative information** ## **For the year ended 31 December 2020** ## **Other names the charity is known by:** Girlguiding Sheffield ## **Trustees during the year were:** **Name Position Information to note** Wendy Howard Division Commissioner County Commissioner Jemma Taylor Division Commissioner Assistant County Commissioner Norah Brown Division Commissioner Sheila Mappin Division Commissioner Kerri Hickman Division Commissioner Nicol Bradshaw Division Commissioner Gillian Andrews Division Commissioner Jane Robinson Division Commissioner **Other positions** Jennifer Webster Secretary Resigned October 2020 Margaret Chisholm Chair of Finance Resigned October 2020 - position remains vacant Jo Taylor Secretary Appointed November 2020 ## **Principal Address:** Guide House 41Townhead Street Sheffield S1 2EB **Charity number:** 524795 ## **Independent Examiner** Jonathan Millard BSocSc ACA 120 Hemper Lane Sheffield S8 7FE 1 ## **The Guide Association —Sheffield County Trustees' annual report For the year ended 31 December 2020** The trustees submit their annual report and the financial statements for the year ended 31 December 2020. (It is noted that this submission is overdue) ## **Structure, governance and management** The charity is operated under the rules of its constitution, last revised on 11 November 2009 and approved by North East England Guide Association. The Guide Association Trust Corporation holds the title to property held. Overall management of the charity is the responsibility of the Executive Committee. Day to day activity is carried out by volunteers and paid staff. ## **Charitable Aims and objectives** In line with all guiding organisations, The Guide Association - Sheffield County is known by the operating name Girlguiding Sheffield. Its objectives are to develop, promote and advance Guiding in Sheffield in line with the Guide Association's aim and statement of purpose. The aim of guiding is to help girls and young women develop emotionally, mentally, physically, and spiritually so that they can make a positive contribution to their community and the wider world. Girlguiding UK enables girls and young women to develop their potential and to make a difference to the world. The trustees, mindful of their responsibility to ensure that all activities undertaken by the charity are for public benefit declare that, in discharging this responsibility, they have paid due regard to the guidance issued by the Charity Commission on public benefit. ## **Activities and achievements** The principal activities of the charity include but are not limited to: - holding regular meetings for Rainbows, Brownies, Guides and Senior Section members. - organising activity days and training events for girls and leaders; and - organising indoor and outdoor residential events both within the UK and abroad. Following the previous year’s transition Girlguiding Sheffield was expecting 2020 to be a year of stabilisation in the early part of the year and preparation for growth in the latter part. Unfortunately, the way we envisaged stabilising the organisation had not factored in a global pandemic and suspension of all Girlguiding activities (announced on 16[th] March) and a slow return to a blended approach - using at home programmes and digital meeting platforms). As restrictions were imposed and government schemes introduced, we looked for opportunities to access government grants – unfortunately, due to our charitable status we were unable to secure any grants; and we purposefully did not access the furlough scheme as it was felt a necessary continued expenditure to retain the full working hours of our office manager. Overheads were minimised where possible and as no activities could take place, there were no further financial commitments made to the running of events other than virtual meetings. That said, we have continued to support our members by: - regular Exec meetings, Division and district meetings and drop-in sessions, allowing our members to have their voice heard 2 **The Guide Association —Sheffield County Trustees' annual report (continued) For the year ended 31 December 2020** - support adult volunteers to reach minimum compliance requirements with regards to A Safe Space training and recognise those who responded early - provided training and support to adapt to the new blended approach and heading online for meetings - County Trainings for the improvement of knowledge and awareness of the new programme across all sections - • Made good progress on awarding outstanding long service awards and recognising the contribution of our volunteers ## **Future Plans** We will continue to support our adult volunteers to understand and deliver a blended approach to Guiding whilst ever Coronavirus continues to have an impact on society and our communities. Moving in to 2021 we expect to be able to reintroduce opportunities to our young members to enable them to discover the best in themselves and to empower them to find their voice and make a positive difference in their community. Our growth plan will be refreshed and will recognise flexible guiding as the way forward. Our growth plan will invest in our adult volunteers to enable them to develop their own skills and experiences and we will develop plans for growth and retention. These will take account of local needs but will be reflective of regional and national strategy. As restrictions are lifted and we ease back into a more accepted way of normality, we will continue to push our volunteers to maintain their required levels of training to be compliant with the core requirements (A Safe Space and First Response and, as part of retention and recruitment, ensuring that new DBS and renewal checks are made in a timely fashion). We will look at opportunities to bring our volunteers and young members together to celebrate Girlguiding and the constants and support that the organisation has provided throughout the period where restrictive lifestyle has become the norm. We may not see a lifting of restrictions until mid-way through the next accounting period (2021). Upon a return to a more accepted way of delivering Girlguiding, we will review our constitutions to ensure they are fit for purpose and continue to reflect the current membership. The core constitution may be reviewed including the constitutions of sub committees to ensure they are fit for purpose and responsive. ## **Reserves Policy** Girlguiding Sheffield retains general funds and investments. These are held for a combination of capital growth to fund future expenditure and revenue projects, as well as for income generation to fund day to day running costs. The income generated from investments assists in ensuring that Guiding is available to all by allowing the subscriptions rate to remain as low as possible and to enable hardship grants to be given in special cases. Cash assets held as at 31[st] December 2020 were £118,315. The target for cash assets is £100,000. The Trustees have seen a gradually reduced reserves fund in line with the requirement previously identified. It is expected that there will be a slowdown of this reduction whilst we understand any implications on loss of membership (and therefore loss of potential income) following the resuming of meetings and activities. The level of reserves will need continual monitoring, and this will be resumed by the finance committee. The trustees are asked to declare their approval the trustees’ report at the 54[th] AGM to be held in May 2021. It should be noted that the expectation is that the 54[th] AGM will be held virtually in line with Government restrictions. 3 Signed on behalf of the trustees by: Name: Wendy Howard (Membership no: 709003) Position: County Commissioner 4 Independent Examlnerfs Report on the accounts to the trustees of The Guide Association- Sheffield County I report to the trustees on my examination of the accounts of The Guide Association- Sheffield County I'the Charitl'l forthe year ended 31 December 2020. Responsibllities and basis of report As the tru5tee5 of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Act"). I report in respect of my examination of the Charivs accounts carried out under section 145 of the 2011 Act and in carryin8 Out my examination, I have followed the applicable Directions given by the Charity Commission under section 1451Sllbl of the Act. Independent ejtaminer's ststement I hove completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the account5 to be reached. 2611/21 Jonathan Millard Member of the Institute of Chartered Accountants in England and Wales 120 Hemper Lane Sheffield ## **The Guide Association - Sheffield County** ## **Receipts & payments account** ## **For the year ended 31 December 2020** |**Notes**
**Receipts**
Donations and legacies
**2**
Census / Subscriptions
Events
OAC rent
Badges
Training
Investment Income
Other Income
**Total receipts**
**Payments**
**County Costs**
Census / Subscriptions
Events
International travel
Badges
County Equipment (including
website)
County Expenses
Training
**External organisations/donations**
Donation to OAC
**5**
Help Out Fund
**Committee expenses**
**Administrative and office costs**
Wages, NI & Pension
Office equipment
Office maintenance
Rates
Utilities and telephone
Insurance
Professional fees (including payroll
costs)
Bank charges
Independent examination fee
**3**
Other expenditure
**Total Payments**
**Net receipts/(payments)**
Cash funds at the start of the year
**Cash funds at end of the year**|**Unrestricted**
**Funds**
**£**
208
11,326
-
15,000
1,187
-
993
-
**28,713**
833
-
(1,176)
3,210
691
1,908
201
30,000
50
8,112
589
984
2,330
1,291
779
107
128
-
-
**50,038**
**(21,325)**
139,604
**118,279**|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
**-**
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
-
**-**|**Total**
**2020**
**£**
208
11,326
-
15,000
1,187
-
993
-
**28,713**
833
-
(1,176)
3,210
691
1,908
201
30,000
50
8,112
589
984
2,330
1,291
779
107
128
-
-
**50,037**
**(21,325)**
139,604
**118,279**|Unrestricted
Funds
£
100
14,549
11,673
15,000
418
227
1,992
130
44,089
353
18,533
1,276
2,224
481
716
4,088
-
610
7,337
1,522
1,891
2,682
2,329
858
80
70
480
-
45,530
**(1,441)**
140,866
139,425|Restricted
Funds
£
-
-
169
-
-
-
-
445
614
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
435
435
**179**
-
179|Total
2019
£
100
14,549
11,842
15,000
418
227
1,992
575| |---|---|---|---|---|---|---| |||||||44,704| |||||||353
18,533
1,276
2,224
481
716
4,088
-
610
7,337
1,522
1,891
2,682
2,329
858
80
70
480
435| |||||||45,965| |||||||**(1,262)**
140,866| |||||||139,604| 6 ## **The Guide Association -Sheffield County Statement of assets and liabilities As at 31 December 2020** |**he Guide Association -Sheffield County**
**tatement of assets and liabilities**
**s at 31 December 2020**||| |---|---|---| |**Note**
**Cash assets**
Balances at bank
CAF Cash Account
CAF Gold Account
Saffron Building Society
Shawbrook CAF 12-month deposit
Cash on Hand
**Investment assets**
Investments at current value
**Assets retained for the Charity's own use**
Property at cost
**4**
Standards
**Current assets**
Events in the following year - payments made
Badge income during the year - debtors
**Liabilities**
Events in the following year - fees received
Donation to OAC during the year not yet paid
Independent examination fee
Payment in lieu of annual leave for 2020|**2020**
**£**
26,028
-
42,231
50,000
20
**118,279**
**3,959**|**2019**
**£**
15,782
7,341
66,482
50,000
-| |||**139,604**| |||**4,540**| ||279,121
2,500
**281,621**
-
105
**105**
1,176
-
198
858
**2,232**|279,121
2,500| |||**281,621**| |||1,176
37| |||**1,213**| |||1,176
15,000
99
-| |||**16,275**| **Approved by the trustees on 17[th] May 2021** **Signed on behalf of the trustees by:** **Name: Wendy Howard Position: County Commissioner** **Name: Jemma Taylor Position: Division Commissioner** 7 **The Guide Association - Sheffield County Notes to the financial statements For the year ended 31 December 2020** ## **1 Receipts & payments account** Receipts and payments accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context "cash" includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due. ## **2 Grants and Donations** |Donations Received (DLA Piper - International Women’s
Day)
Legacies
**Total receipts**
**3**
**Independent examination fee**
Independent examination fee (due but not paid in the
year)|**Unrestricted**
**Funds**
**£**
208
-
**208**|**Restricted**
**Funds**
**£**
-
-
**-**|**Total**
**2020**
**£**
208
-
**208**
**2020**
**£**
99|**Total**
**2019**
**£**
-
20,210| |---|---|---|---|---| |||||**20,210**| |||||**2019**
**£**
480| The Independent Examiner for the 2018 accounts, who was paid £480 in 2019, did not complete an Independent Examination nor prepare the financial statements for the years 2019 or 2020, although did continue to be paid for providing a Payroll service in all years. ## **4 Property at Cost** |
**Property at Cost**||| |---|---|---| |Outdoor Activity Centre (OAC Grounds)
Guide House, Townhead Street (see below)|**2020**
**£**
4,121
275,000
**279,121**|**2019**
**£**
4,121
275,000| |||**279,121**| Guide House, Townhead Street - costs of refurbishment and office equipment are not included in this figure. ## **5 Trustee expenses and related party transactions** No Trustees received remuneration or benefits during the year. Trustee expenses were paid in respect of administrative expenses during the year. These relate to a Zoom subscription to carry out County meetings online, and Postage. A total of £185 was paid in administrative expenses to two trustees during the year. No voting members, the Secretary or Chair of Finance received any remuneration for their position on the committee during the year. 8 ## **The Guide Association - Sheffield County** ## **Notes to the financial statements For the year ended 31 December 2020** The spouse of a trustee, Jemma Taylor, is an employee of the charity. He was paid £8,112 in salary during the year. The trustee takes no part in any decisions relating to remuneration or performance monitoring. Wendy Howard, County Commissioner is a trustee of the organisation and a trustee of OAC Buildings (Company No: 02583525, Registered Charity: 1010074), and OAC Grounds (Company No: 02583527, Registered Charity: 1010073). Any conflicts of interest are documented in appropriate meeting minutes. All financial transactions between OAC Buildings and Girlguiding Sheffield, and OAC Grounds and Girlguiding Sheffield are verified by a minimum of a quorum of trustees. |**OAC Buildings**
Events costs paid
**Oac Grounds**
Rent receivable
Donations paid:
(Donations of £15,000 for 2019 and £15,000 for 2020 were
both paid in 2020)|**2020**
**£**
-
15,000
30,000
**30,000**|2019
£
100
15,000| |---|---|---| |||-| |||**-**| 9