West Yorkshire North Guide Association
(Charity Commission No. 701768)
Financial statements
For the year ended 31[st] December 2021
West Yorkshire North Guide Association
Contents of the financial statements for the year ended 31[st] December 2021
| Contents of the financial statements for th | e year ended 31stD |
|---|---|
| Page | |
| Charity information | 3 |
| Trustees’ annual report | 4 |
| Independent examiner’s report | 5 |
| Receipts and payments account | 6 |
| Statement of assets and liabilities | 7 |
2
West Yorkshire North Guide Association Charity information for the year ended 31[st] December 2021
| Registered office | Barn House |
|---|---|
| Hob Lane | |
| Stanbury | |
| Keighley | |
| BD22 0HW | |
| Charity number | 701768 |
| Trustees | Mrs Kay Bolton |
| Miss Becky Hutchinson | |
| Independent examiner | Laura Alderson |
| Accountax | |
| 9 Lawcliffe Crescent | |
| Haworth | |
| Keighley | |
| West Yorkshire | |
| BD22 8RD |
3
West Yorkshire North Guide Association Annual report and accounts for the year ended 31[st] December 2021
West Yorkshire North County Guide Association is registered with the Charity Commission – No. 701768.
The content of the financial report should be read in conjunction with the Annual Report for 2021, which provides more detailed information concerning the extent of West Yorkshire North County Guide Association’s activities for the year. Divisions, Districts, and Units are responsible for their own finances.
Trustees:
The Trustees of the County during the year were: Mrs Kay Bolton (County Commissioner), and Miss Becky Hutchinson.
Governing Document:
The Governing Document of the West Yorkshire North County Guide Association is the ‘Constitution of the Executive Committee of West Yorkshire North’ and approved by the North East England Guide Association. The ultimate responsibility for the management of Guiding in West Yorkshire North County is vested in the Executive Committee, whose members are listed in the County Directory.
Activities and Achievements:
The objectives of West Yorkshire North County Guide Association are to develop, promote and advance Guiding in the county, in line with the Guide Association’s Mission and Vision. As part of a world-wide movement, Guiding enables girls and young women to fulfil their potential and to take an active responsible role in society through its distinctive, stimulating and enjoyable programme of activities delivered by trained volunteer leaders. Its vision is to have sufficient adult volunteer leaders to enable every girl and young woman to have the opportunity to join Girlguiding.
Where a need is established, subsidies are awarded to individuals to assist with camps and holidays, or in the case of units, equipment and resources.
It is intended that the West Yorkshire North County will continue to pursue activities and policies which sustain and enhance the stated objectives of Guiding within the financial constraints of the available income.
Financial Review of the Year:
Receipts for the year totalled £37,691 (2020 £30,416). Expenditure for the year was £23,658 (2020 £21,856). This left a surplus of £14,033 (2020 £8,560).
Cash fund balances carried forward at 31[st] December 2021 totalled £147,640 (2020 £133,607).
The net assets of the association totalled £605,016 at 31[st] December 2021 (2020 £590,983). Detailed schedules of these assets are shown on the attached Statement of Assets and Liabilities, and on Appendix 1.
Policies:
West Yorkshire North County Guide Association holds a proportion of general funds in investments. These are held for a combination of capital growth to fund future expenditure and projects, and income generation to fund day-to-day running costs. These funds are invested in the Charities Official Investments Funds.
Free Reserves represents the ‘working capital’ of West Yorkshire North County Guide Association available to support short and medium term objectives and to safeguard against unexpected decreases in income, and will be expended at the executive committee’s discretion in furtherance of the county’s objectives.
The current Reserves Policy for the county states the £20,000 plus a year’s expenditure will always be held. Therefore, at the end of the year sufficient funds are held for the current requirements of the County, and any future developments, including the maintenance of the County’s property (WYNCHES – the County Campsite and Pack Hoilday House) and the continued training of volunteer adult leaders.
Kay Bolton County Commissioner 13[th] October 2022
Anna-Marie Birkby County Treasurer 13[th] October 2022
4
West Yorkshire North Guide Association
Independent Examiner’s Report to the Trustees for the year ended 31[st] December 2021
I report on the accounts of the Trust of the year ended 31[st] December 2021, which are set out in the annexed pages.
Respective responsibilities of trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts; you consider that the audit requirements of section 144 (2) of the Charities Act 2011 (the 2011 Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5) (b) of the 2011 Act, whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the disclosures in accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention;
-
1) Which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met;
-
2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
L Alderson MAAT Accountax-Kly Limited 9 Lawcliffe Crescent Haworth Keighley West Yorkshire BD22 8RD
12[th] October 2022
5
West Yorkshire North County Guide Association Receipts and Payments Account For the year ended 31[st] December 2021
| Receipts Subscriptions received (Net) Friends of Wynches subscriptions Other income Fees Rent Council grants Sales Grants and donations Events and activities International opportunities Training Badges Investment income Bank interest Income units Dividends Payments Commissioners and Advisors expenses Printing and stationery Events and activities Rent Rates and Insurance Light, heat, and water Alarms and maintenance Repairs and maintenance Telephone Computer costs and subscriptions Equipment Badges Training Professional fees Wages Miscellaneous expenses Total expenses Net receipts for year Cash fund balances brought forward Cash fund balances carried forward |
2021 £ 4,432 190 - 473 22,320 158 5,440 1,006 750 - 2,353 37,122 569 - - 37,691 83 287 269 3,120 4,640 3,385 2,110 3,796 316 472 - 4,266 74 450 243 153 23,658 14,033 133,607 147,640 |
2020 £ 14,351 - 4,627 (3,050) 10,000 1,290 610 131 - 220 1,173 29,352 323 - 741 30,416 37 383 360 - 3,550 3,772 2,922 5,152 297 433 91 3,325 - 1,110 376 48 21,856 8,560 125,047 133,607 |
|---|---|---|
6
West Yorkshire North Guide Association Statement of Assets and Liabilities As at 31[st] December 2021
| West Yorkshire North Guide Association Statement of Assets and Liabilities As at 31st December 2021 |
||
|---|---|---|
| Non-monetary assets Fixed assets at cost Stock held Monetary assets Natwest Current Account Natwest Deposit Account Natwest Reserve Account Cash in hand Investments at Current Value Current liabilities Accruals Net current assets |
2021 £ 455,557 2,269 457,826 44,599 4,510 22 146 98,363 147,640 (450) 605,016 |
2020 £ 455,557 2,269 |
| 457,826 30,660 4,507 22 106 98,312 |
||
| 133,607 (450) |
||
590,983 |
We approve these accounts and confirm that we have made available all relevant records and information for their preparation.
Kay Bolton
Kay Bolton County Commissioner 13[th] October 2022
Anna-Marie Birkby
Anna-Marie Birkby County Treasurer 13[th] October 2022
Notes for the year ended 31[st] December 2021
The accounts have been prepared on the receipts and payments basis and comply with the legal requirements of the Charities Act 2011. All funds are unrestricted. Restricted funds: The Association no longer holds a balance of behalf of Youth United. Stock is valued at the cost price.
7
West Yorkshire North County Guide Association Appendix 1 Fixed Asset List For the year ended 31[st] December 2021
| Year Bought Land and buildings at Wynches Campsite 1988 House 1994 Stairlift 1998 Chalet 2005/06 Centenary Cabin 2011 Pavilion 2012 New Chapel Area 2019 Other equipment Wynches laundry equipment 2007 Wynches cupboards 2008 Computer and software 2007 Tents 1997 Tents/Dining shelter 2008 Archery equipment 2007 Climbing equipment 1998 Overhead projector 2000 Display boards 2007 Traversing walls and safety equipment 2007 Resuscitation trainer 2007/11 Vacuum cleaner 2008 Chairs 2009 Sofa beds 2009 Grass sledges 2009 Snow sledges 2010 Light weight tents 2010/11 Armchairs 2010 Playground 2011 Cooker 2010 Fridge and freezer 2011 Display cupboards 2011 Outdoor benches 2012 Fridge freezers for toilets 2013 New computer funded by Youth United 2014 Microwave for Centenary Cabin 2014 Computer 2014 Power washer 2017 Mattresses 2017 Printer 2018 Pond 2018 Stairlift 2018 Kitchen table legs 2018 Total fixed assets at cost |
Cost £ 65,000 275,000 4,000 33,271 22,293 2,621 1,051 403,236 1,037 2,400 2,381 2,841 1,070 782 909 202 1,368 1,625 539 220 1,035 760 536 55 300 220 16,701 125 270 600 580 610 1,055 80 1,344 150 4,860 160 2,216 3,910 1,380 52,321 |
|---|---|
8
Signature: Kay Bolton Kay Bolton (Oct 14, 2022 11:45 GMT+1)
Email: kay@brontewhirlpools.co.uk
Signature:
Anna-Marie Birkby (Oct 18, 2022 13:10 GMT+1)
Email: wyntreas@live.co.uk
West Yorkshire North Guide Association YE31122021
Final Audit Report
2022-10-18
Created: 2022-10-13 By: Laura Alderson (laura.alderson@accountax-kly.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA6zyjW1CMnxTg9ev65fevW6ERZ6zOavYz
"West Yorkshire North Guide Association YE31122021" History
Document created by Laura Alderson (laura.alderson@accountax-kly.co.uk)
2022-10-13 - 3:46:58 PM GMT
Document emailed to kay@brontewhirlpools.co.uk for signature
2022-10-13 - 3:47:43 PM GMT
Email viewed by kay@brontewhirlpools.co.uk
2022-10-14 - 10:44:52 AM GMT
Signer kay@brontewhirlpools.co.uk entered name at signing as Kay Bolton 2022-10-14 - 10:45:37 AM GMT
- Document e-signed by Kay Bolton (kay@brontewhirlpools.co.uk)
Signature Date: 2022-10-14 - 10:45:39 AM GMT - Time Source: server
Document emailed to wyntreas@live.co.uk for signature
2022-10-14 - 10:46:03 AM GMT
Email viewed by wyntreas@live.co.uk
2022-10-18 - 12:08:06 PM GMT
Signer wyntreas@live.co.uk entered name at signing as Anna-Marie Birkby 2022-10-18 - 12:10:35 PM GMT
Document e-signed by Anna-Marie Birkby (wyntreas@live.co.uk)
Signature Date: 2022-10-18 - 12:10:37 PM GMT - Time Source: server
Agreement completed.
2022-10-18 - 12:10:37 PM GMT