**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 2021**
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 2021**
## **Other names the charity is known by:**
Girlguiding Sheffield
Trustees during the year were: Name Position Information to note Wendy Howard County Commissioner Jemma Taylor Division Commissioner /Assistant County Commissioner Norah Brown Division Commissioner Sheila Mappin Division Commissioner Kerri Hickman Division Commissioner Role Ended during this period Nicol Bradshaw Division Commissioner Gillian Andrews Division Commissioner Jane Robinson Division Commissioner **Other positions** Jo Taylor Secretary Jane Caroll President **Principal Address:** Guide House 41Townhead Street Sheffield S1 2EB
## **Charity number** : 524795
## **Independent Examiner**
Sally Penistone
4 Cassini Drive Stannington Sheffield S6 6GG
3
## **The Guide Association —Sheffield County Trustees' annual report For the year ended 31 December 2021**
The trustees submit their annual report and the financial statements for the year ended 31 December 2021.
## **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.
After a period of uncertainty due to the global pandemic, Girlguiding Sheffield spent the first part of this year in a hybrid state – a mixture of digital/online meetings with a slow return to face to face meetings. Residential events remained restricted.
The latter half of the year saw a return to face to face meetings and a period during which we have watched closely how the organisation stabilised after such uncertainty. During this period we have continued to restrict our financial commitments where possible and we have financially supported unit guiding by restricting costs of annual subscriptions (payable in Feb 2022) despite the negative financial impact on County finances.
In addition we have continued to support our members by:
- Regular Executive Committee (Trustees and County positions) meetings – in line with our constitution
- Division and District meetings have been held
- Monthly drop in sessions have been maintained to allow volunteers to access information and advice, express their views and be heard
- support adult volunteers to reach minimum compliance requirements with regards to A Safe Space training and First Response
- Introduced a new President’s Award and continued the good progress in maintaining Long Service awards, recognising the commitment of our volunteers
4
## **Future Plans**
We will continue to support our Adult volunteers, and enable them to present our young members with excellent opportunities. We expect during the coming year to see a return to regular meetings and residential events and will explore the opportunity of creating County events to bring our adults and young people together.
We will celebrate the achievements of our volunteers and direct our young members to reach their full potential.
As the organisation settles and returns to ‘normal’ we will consider our development plans to grow the organisation – in terms of numbers of young members and adult volunteers, and in profile amidst our communities and civic surroundings.
We will continue to look for opportunities to support members through grant applications and external funding options.
Efforts will be made to review our structure to ensure it is fit for purpose; that we have personnel in roles which are appropriate and which will support our organisation to grow and continue to be relevant to young people and society.
## **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 31st December 2021 were £106,394. The target for cash assets is £100,000. This target was set prior to 2019 and may be reconsidered in the future. Charity Commission guidance on the retention of reserves to cover operating costs will be followed in any future considerations. The Trustees have seen a gradually reduced reserves fund in line with the requirement previously identified. It is expected that, due to the decision not to charge an annual subscriptions levy, this target will be reached early in the next accounting period.
The trustees are asked to declare their approval of the trustee’s report at the 55[th] AGM.
Signed on behalf of the trustees by:
County Commissioner
Assistant County Commissioner
5
## **Independent Examiner’s 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 (“The Charity”) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“The Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have 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:
- Account 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 accounts to be reached.
Sally Penistone
11[th] January 2023
4 Cassini Drive Stannington Sheffield S6 6GG
6
## **The Guide Association - Sheffield County**
## **Receipts & payments account**
## **For the year ended 31 December 2021**
|**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**|**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**
**£**
500
9,229
1,394
15,000
1,606
0
203
24
27,956
721
2,191
0
4,314
809
589
253
15,000
675
8,881
849
897
3,059
1,045
811
452
98
198
-
40,842
**(12,885)**
118.279
106,394|**Restricted**
**Funds**
**£**
1,000
-
-
-
-
-
-
-
1,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**1,000**
-
-|Total
2021
£
1500
9,229
1,394
15,000
1606
0
203
24
28,956
721
2,191
0
4,314
809
589
253
15,000
675
8,881
849
897
3,059
1,045
811
452
98
198
-
40,842
**(11,885)**
118,279
106,394|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
-
-
50,037
**(21,325)**
139,604
118,279|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
-
-||Total
2020
£
208
11,326
-
15,000
1,187
-
993
-|
|---|---|---|---|---|---|---|---|---|
||**5**
**3**|||||||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|
7
## **The Guide Association -Sheffield County Statement of assets and liabilities As at 31 December 2021**
|**he Guide Association -Sheffield County**
**tatement of assets and liabilities**
**s at 31 December 2021**|||||
|---|---|---|---|---|
|**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|**£**|**2021**
**£**
2,139
12,001
42,231
50,000
23|**2020**
26,028
-
42,231
50,000
20||
|||**106,394**
**3,883**
279,121
2,500
**281,621**
-
659
**659**
-
-
99
-|**118,279**||
||-||
**3,959**
279,121
2,500
**281,621**|
**3,959**|
||||
-
105
**105**
1,176
-
198
858||
|||**99**|**2,232**||
## **Approved by the trustees on 7[th] August 2022**
_**Signed on behalf of the trustees by:**_
_**Name: Wendy Howard Name: Jemma Taylor**_
_**Position: County Commissioner**_ **Position: Division Commissioner**
8
**The Guide Association - Sheffield County Notes to the financial statements For the year ended 31 December 2021**
## **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)
Arnold Clark Donation (Help Out Fund)
Donations re the Late Mary Raw
Other Donations
**Total receipts**|**Unrestricted**
**Funds**
**£**
408
-
42
50
**500**||**Restricted**
**Funds**
**£**
-
1,000
-
-
**1,000**|**Total**
**2021**
**£**
408
1,000
42
50
**1500**||**Total**
**2020**
**£**
208
-
-
-|
|---|---|---|---|---|---|---|
|||||||**208**|
## **3 Independent examination fee**
|Independent examination fee (due but not paid in the
year)|**2021**
**£**
99|**2020**
**£**
99|
|---|---|---|
**4 Property at Cost**
|**Property at Cost**|||||
|---|---|---|---|---|
|Outdoor Activity Centre (OAC Grounds)
Guide House, Townhead Street (see below)||**2021**
**£**
4,121
275,000
**279,121**||**2020**
**£**
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.
No voting members, the Secretary or Chair of Finance received any remuneration for their position on the committee during the year.
9
## **The Guide Association - Sheffield County**
## **Notes to the financial statements For the year ended 31 December 2021**
The spouse of a trustee, Jemma Taylor, is an employee of the charity. He was paid £8,881 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)
Donations paid (2021)|**2021**
**£**
-
15,000
15,000
**15,000**|2020
£
-
15,000|
|---|---|---|
|||
30,000|
|||**30,000**|
10