GIRLGUIDING AYRSHIRE NORTH COUNTY TRUSTEES. ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2024 scorrisH CHARITY NO. SC036295
GIRLGUIDING AYRSHIRE NORTH COUNTY CHARITY INFORMATION Tre0$ Listed on Tn5stS. Report Charity number SC036295 Independènt Examiner JRD LLP 11 PortLqnd Road Kilmamock KA1 2BT Principal address 41 Craigspa Ardrossan KA22 7PS Bankeis Bank of Scotland 57 Dwkhe* Street Saltcoats KA21 SEY
GIRLGUIDING AYRSHIRE NORTH COUNTY CONTENTS Pagg Trustees. Report Financial Statements Independent Examinels report Statement of financial "VIlieS Balonce sheet Income and expendrture account Notes to the financBI statements
GIRLGUIDING AYRSHIRE NORTH COUNTY TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024 The Executive Committee of Girfguiding Ayrshire North County have pleasure in submitting their Report and independently examined Accounts for the year ended 30 June 2024. The contents of this financi81 report should be read in conjuncbon with the Annual Report 2022, whth provides detailed information concerning the exient of the County's aCtIvrt in Ayrshire North for the year. Constltution GIrIgul9 Ayrshire N(Yth County 45 an unincorporated association and Scottish registered charrty. The County has a written conslilulion and operates in accordance with the Gurtling Manual pUb(hed by Girlguiding UK. the operating name of the Gulje A$slatiOn. The members of Ihe County Executive Committee are also the Trustees ol the Associakn"on. Anumber ofaddilional Commee5 and sub-coMmeeS manage Guiding xtivilies on a day-to-day basis and these report regularty lo the County Executive Committee. Trustees The charity's Trustees are the members ofthe Execub"ve Committee and are appointed in accordance with the Guidirvj Manual published by Girlguiding UK. The County commisslner and Counly Advisers are appointed for the tefm ofthsr Offi as laid out in the Guiding Manual. The County commissier makes other necessary managerial appointments, which aSe at the end of her term of offi The members of the County Executive Comrnrttee who served during the year weTe'. Office Bearers Method of Recrultmènt Indudlon and Risk Assessment Recrui(menl of adult members is open to anyone aged 18 yeats and ovei. The relevant induction training is given lo adult members depending on the rde they carry out Gidguiding Ayrshire North County operates a Safe Space Policy in line wlh Child Protection best PTactsce and exh membef is fully disclosed in terms of Chikj ProteclK)n guidelines. All volunteers proposing lo work wth crf for Girlguiding Ayrshire North County ara also subject to the relevant veth.ng prdreS as set by Child Protects"on guidelines. Indo endgnt Examinor ol JRD LLP was app)inlgJ as Independent Examiner in respect of the 2024 li[banGl peii¢)d. Ob oGtiV¢8 and Flnancial Pèrfomiance The aim of Gidguiding Ayrshire North County 15 to help young gir15 and young women lo develop errolionally, mentally, physically and spiritually so they can make a positive contribution to their community and the wider wortd, according lo thè wine1e$ of thè Guidè Association, and to facilitate Guiding for girls and youn9 women in Ayrshire North. The Financial Slatemenls, which form of this Report. reflect the activities under Ihe control of GirlguKJing Ayrshlre North and exclude the financkql aclivib.es of DNisions. Distncts and Units. The Executive Committee regard the financial performan of GirlguKling Ayrshire North County for the year and its financial position al the end of the year to be satisfacl(Ky.
GIRLGUIDING AYRSHIRE NORTH COUNTY TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024 Future Activities 11 is intended that Girlguiding Ayrshire North County will ntinue to pursue activits.es and policies which will sustain and enhance the objectsves of Girfguiding in Ayrshire North. This will be done within the financial constraints of avaiLable income and in keeping with changes in policy. which are from tsme lo lime required by The Guide Association andlor external environment. Investment Polic All funds not immediately required are invested, where SSIble. in low risk interest bearing bank accounts and bonds. Funds Funds are classrfied as UnreStrted Funds. Restricted Funds and Designated Funds defined as follows: Unrestricted Funds may be used by Girlguiding Ayrshire North County at the discretion of the Exe¢ub've Committee lo meet fulure extEnditure_ Reslricled Funds may be used subject to spectfic restrictions that may have been imposed by the donor. Designated Fund5 may be expended in lurtherance of the objectNes of Gidguiding Ayrshi North County for SFecific purposes at the discretKJn of the Executive Committee. Fundralsln Girlguiding Ayrshire North's activities are funded predominantly by subscriptsons from members and other SOUTces of income induding legacEs, disclosed in the Ststement of Receipts and Payment Account. From tiMe-ltime special fvndraising efforts are undertaken to ffinan specrfic projects. Revlew of Flnanclal Year The excess of income over expenditrjre for the year was £5,191 (2023.. as restated £1,912). Total funds carried forward at 30 June 2024 were £693,672 12023. as restaled £688.4811 including £623,52312023'. £623,523) net bwk value of fixed assets whh has been designated into a separate capital fund. Reserves Poli The County does not exercise a forn1 reserves policy. ReStrted and unrestricted funds are disclosed al page 8 of the financial slalemenls. Included within unrestricted funds is a resetve fund of £4.089 12023.. £4,089), which 15 held in a separate bank account. However, the total free unrestred fvnd5 li e. excluding the capitsl fund noted above) are £36,508 whith represents approximatety 12 month5 running costs at current levels. Connected Bodies Girlguiding Ayrshire North County forms part of Girtguiding Scotland and Girtguiding each of whom receives a proportion of Ayrshire North's members, annual subscripkn"ons. Risk Asso$$mgnt All risk assessments comply wrth those preribed by Girfguiding.
GIRLGUIDING AYRSHIRE NORTH COUNTY TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024 Statoment of Tru$tee$' Res onsibililie¥ The trustees are responsible for preparing the Trustees. Report and the financial statemen15 n accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GeneraNy Accepted Accounting Practice). The law applicable lo chanlies in Scotland requires the trustees lo prepare financial statements for each financial year which give a true and lair view of the stsie of affairs of the charity and of the Incoming resources and application of resources of the charity for that pericAY. In preparing these financial slalements. the trustees are fequired to.. select suitable accounting policie5 and then apply them consistentty.. observe the methods and prlnciples in Ihe Charities SORP", make judgements and estimates that are reasonable and prLtdent". state whether applicable accounting standards have been I10wed, subject to any material departures disclosed and explained In the finanoial slalements". prepare the financial slalements on the going concern basis unless it is inapproprL4le lo ple5Ull that the chJsty will CtinUe in opeiation. The trustees are responsible for keeping accounting records that disclose with reasonable aCCurY al any lime the financial position of the charty and enable them to ensure that the financial 5talemenls comply with the Charities and Trustee InvesthEnl IScolland} Act 2005. the Chai¢ties Accounts (Scolland} RulatIonS 2006 las amended) and the provisons of the charity's constitution. They are also responsible for safeguardin9 the assets ol th8 charity and hence for taking reasonable steps for the prevention and detection ol fraud and other irre9ularities. Approved ty the Executive Commiitee on 13 December, 2024 And signed on its behalf by.
GIRLGUIDING AYRSHIRE NORTH COUNTY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIRLGUIDING AYRSHIRE NORTH COUNTY I report on Ihe 8c(x)unts of Ihe for year ended 30 2024. ate 58t wt on pa9es 2 to 9. R•sp•¢tive responsibiliti ol trustees ond examiner The charity's truslees are responsibk for the preparation of the accounts in accordance with the tern of the Charities and Trustee Investnt {Scotlandl 200S awKI the Charilies Accounts {Scollandl Regulation5 20fJS las amended) The ¢ha¥ty trustees consider that audit requirement of ReguLqtton 10111 lal to Icl of the AOunt5 Regulatsons does not appty. It is rny responsiblity to examine th¢ a(xy)unts as requwed uwwjet sedK)n 44(11 Icl of the Act and lo state whether partic18[ matters have come to my attention. Ba$1$ of Ind•pen(l•nt èxamlnos $tal•m¢nt My examinatxjn is caffled OLJt in atcordarte with Regulatth 11 of Ihe Charities Actounts (ScOtnd) RegtJlatons 2006. An examination includes a rewew of the account5ng records kept by ihe tharrty and a comparison of the accounts presented with those records. It also in¢lLvJes SNeratIOn of any unusual Itetlls or dis¢losuies in the acnIS, and seeks explanalion$ Irom the trustees concerning any SLKh matters. The procedures undertaken do r1 provide all the evIdere that WOU be rwuired in an audit. and cowwquenlly I do not express an audit opinion on the view given by the accounls. Ind¢pgndent examlner's statèmènt In the cours8 of rny examiialwjn. no matter has tx)me to my atlenbon". whith givès mè raasonabl& cwsè to beli8v• thal in any matwal raspod thè rèquirèfflents.. to keep accounting Tecords in accordance ¥th Secti)n 44111 lal of the 201)S Act and RaguLqtion 4 of the 2¢X6 Accc4Jnts RewlatJns.' aTrJ to prepare coUnt5 which COld wrfh the a(roLMt9 fecxyds aThJ vrrilh Regulation 8 of the 20( Accounts Regutslions" have not been mei". or to which. in my opinion. attentn 8houkl k drawn in order to enable a proper underslanding of the acLount8 to be reathed. Charterod A¢countant IICAS) JRD LLP Chartered Accountants 11 Potlland Road Kilmamoek IfA12BT 13 Dec&mbr. 2024 Page 1
GIRLGUIDING AYRSHIRE NORTH COUNTY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024 Unrestrlct•d UnroStrSct•d Gen•ral D•slgnat Funds Funds Total Funds 2024 Total Funds 2023 l•$ restated) Restricted Funds Incomo Donalrons. legacies and other Charitable activities Investments 24,261 1,981 13.759 26,242 13,759 273 43,316 11,186 76 273 Total Income 24,534 15.740 40,274 54.578 Expondltur• Costs of raising funds Charitable activrtres Other 23.121 I1.)2 35,083 52,666 Total Expenditu 23.121 11.962 35.083 52,666 Net Incom8llExpenditurel 1.413 3,778 5.191 1,912 Transfèrs two•n lunds 12.627 112.62n Nèt movwn•nt In fvnds 14.040 (8.8491 5,191 1.912 Reconclllatlon of funds Total funds brought foFward 19,601 45,357 623,523 688.481 686,589 Totsl funds carried foard 33.641 36.508 623,523 693.672 688,481 An analysis of Income and Expendilwe is induded al Note 10 to the finan(ial st#ternent$. Expendilure is allocated to the abo¥e co$1 categorres on the basis of the acownting poliGy disdosed at Note 1 Idl to the financial statements. Page 2
GIRLGUIDING AYRSHIRE NORTH COUNTY BALANCE SHEET AS AT 30 JUNE 2024 2024 2023 (as restat8dl Notes Flxèd ass•t8 Tangible assets 623,523 623,523 Currgnt a$$ets Debtors Cash al bank and in hand 901 70,212 71,113 1.721 63.936 65.657 Llabllitles Creditors." amounts falling due vAthin one year 699 Net Curnt assets 70.149 64,958 Tolal assets lèss current Ilabllities 693,672 688,481 Funds Reslricled income funds Unreslrrted inmme lunds". General funds Designated funds 33.641 19,601 36.508 623.523 45.357 623.523 Total unreslrrted funds 660,031 668,880 Totsl Charity Funds 693.672 688,481 The financial statements were approved by the Trustees on 13 Decemter. 2024 arkd signed on their behaLf by= Page 3
GIRLGUIDING AYRSHIRE NORTH COUNTY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2024 2024 2023 (as rgstatgd) Notes Incomg Annual Membership Subscription Special Events Mi5¢ellaneous Donations Bank Interest- General Fund Bank Interest - Ayrwaves Blair PrO1t Income Delivery Team income Growth & Retenth)n Income Insurance Premiums 13.759 700 11,186 11.406 1.772 101 76 418 140 11.406 12,915 73 855 7.395 22,642 40,274 54,578 Expendlture Annual Memr$hIp Subscription Insurance (Propety & Equipment) County Expenses Blair Project Costs Delivery Team Expenses Growth & RelentDn Expenses Independent Examiner's Fees Donations Depreciation 446 1,087 10,275 8.978 12,936 270 600 491 1,040 1,058 22,358 8,030 15,442 600 4.138 35.083 52,666 Excess IncomellExpendlture) for Year 5,191 1.912 Page 4
GIRLGUIDING AYRSHIRE NORTH COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 l Accounting policies The principal accounting policies are summafised below. The accounting Oiaes have been applied consistently throughout the period and in the preceding year_ la) Basis of accountlng The financial statements have been prepared under the histon.cal cost convention. and in accordance wth the Chanties Accwnts Iscotlandl Regulations 2006 las amended) and the Statement of Recommended Prath1.. Accountin9 and Reporting by Charitie5 issued in March 2005. Ibl Fund accounting Unrestricied funds are avaitable for use al the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are Unre$tried funds earmarked by the tNstees fcw particular wrtM)ses. Restricted lunds are subjected to restrictions on their expenditu imFosed by the donor or grantor. Transfers between ftjnds a made at the disueticn of the trustees taking into consideration any restrictions imposed on funds. Ic I Income l income is indudgd in the statement of financial actÉvities when the charity is entitled lo the income and the amount can be quantified wth reasonable accuracy. The following SlfIC Fyolioes are applied to particular categories of income.. Donations and lega¢ie$ are re1Ved by way of grants. donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants. vthere ents"Ilemenl is not conditional on the delivery of a speryal performance by Ihe charity. are recTrsnised vthen the charty becomes unconditi¢)nally entitled lo the grant. l)onaled services and facilities are indLKled at the value lo the charty ere this can be qu8nlTfied. The value of seNices provided by volunteets has not been induded in these aecounls. Investment income is included vthen receivable. Income from grants, vthere related to performance arKI 5Fecrfic delIverabS. is a¢counled for as the charity earns the right to consideralion by its perfomiance. Page 5
GIRLGUIDING AYRSHIRE NORTH COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 1 Accounting policies (conlinued) {d) Expenditure Expend[lu is recognised on an accruals ba515 as a liability is IUrred. Costs of raising funds comprise the costs assLxkated with attracting voluntary InMe and grants. Charitable expenditure comprises those costs incurred by the charity in the delivery of its a¢liv¢ties and services f(Y its beneficiarie5. It includes both costs that Can be allocated directly lo such activities and those costs of an indirect nature necessary lo support them. Governan cost5 includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examinerfs fees and costs linked lo the strategic management of the charity which are voluntary other than directors. travelling expenses reimbursed. I costs are allocated been the exFenditure categories of the SOFA on a basis de5HJned to reflect the use of the resource. Costs relating to a particJJlar tiVity are allocated directly. others are apportioned on an apprOprte basis SLtch as staff time pro-rata. lèl Fixed assets A5 a re5uII of the change in basis of xcounkn.ng in resFect of the prior accounting period. depreciation rates We eslabSished and applied retrospectively in respect of the opening balan$. Fixed assets (excluding investments) are stated at cost less accumulated depreryalion Minor additions costing below £500 are not apitalised. Depreciation is provided at rates cakulated to wrile off the cost of each asset over ils expected useful life as follows.. Blair Project Propety - no deprectIon Blair Project Fixtures & Fitbngs - 10 years strawJht line basi5 Blair Project Equipment - 3 to 5 years straight line basis Other County Assets - 3 to 5 years straight line basis The Blair Project proFety. whh was completed during the accounting period, is not depreciated. The propety 1$ subject to ongoing renovab.ons and improvements and the non-depreciated historical cost is considered lo represent a reasonab fair value. 2 Trustee Remuneratlon and Related Party Transactlons Trustees are not remunerated bul may be reimbursed for certain expenses incurred. During the year there were no expenses paid to any Trustee12023-. £1.053 to 3 Trustees). There were no trans8Ctions during the perv)d betsveen the charity and any related party of the Trustees. 3 Taxatlon The organisati¢M is a registered Scottish charity and no ¢orwration tax liability arises. The charity is not VAT registered and irrecoverabte VAT is allocated to the rdevanl category of exFenditure. Page 6
GIRLGUIDING AYRSHIRE NORTH COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 4 Tanglble flx•d a88•ts 81air PTOjOCt BlaSr Prol•ct Flxtures, Flttlngs Pmp•rty & Equlpm•nt Othgr County Assets Totsl Cost At 1 July 2023 Additions 623.523 65.026 11.550 7(H).099 At 30 June 2024 623.523 65.026 11,$50 7(K),099 D•pr•clatlon Al 1 July 2023 Charge for the year 65.026 11.S50 76,576 At 30 June 2024 65.026 11.550 76,576 Net book valuè AI 30 June 2024 623.523 623,523 N•t book valu• At 30 June 2023 623.523 623,523 5 Debtors 2024 2023 Trade deblors 1,721 901 6 Cash and bank balance¥ 2024 2023 {a$ r•$tatèdl Virgin Charrty Depostt Virgin Charrty Deposit- Jenny Ramsey Trust General Account Blair Project Fund Blair Project Fund No. 2 Blair Project ActiNitty Cenlre Grovrth & Retention Ayrwaves Project Account DelNery Team Account (note 9) Help Fund Cash balances 4,089 2,535 29,946 2,616 4,711 7,810 912 10.348 7,180 63 4.089 2.535 37.628 2,123 9.499 208 7,200 88 70,212 63.936 7 Creditorn . amounts falllng du• wlthln on• 2024 2023 Trade creditors Independent Examinerfs fees 364 964 Page 7
GIRLGUIDING AYRSHIRE NORTH COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 8 Analysis of Net Aswts 8eiwo•n Funds Unrnstrlctgd Unrestricted Genèral Designated Funds Funds R•strlct•d Funds Totsl Funds Fixed Assets 623.523 623.523 Current Assets 33,641 37,472 71.113 Current Liabilities 964 Nel Assets 33,641 36.508 623,523 693,672 Details of Signfficant Funds:_ Unrestricted Desi nated Funds This represents the nel book value of tangible fixed assets {nole 41. However, the Trustees acknowledge that the Blair Projecl propety costs are fvnded by restricted grants which impose conditions over the use of the property for a 10 year period from the date the granls were reived. nr slricted General Funds This is effe¢tively the charity's reserve which can be spent al the discretion of the Tfustees. 9 Prlor Year Adjustsnent A prior year adjustment has been made in resF*et of a bank account which had been omitted from the 2022123 financial statements IDelivery Team Account nole 61. The nel impact of this adjustment is an addrtional surplus of £7,200 and increase in restrKted hJnd5 brought forward of this amount. In addition. the Ayrshire North Camp Fund bank account and ¥>etial events income had been oveTStated by £1.913 and this has also been corrected. Page 8