Charity number: 1033476
GIRLGUIDING KENT EAST County is an operating name of The Guides of Kent - Kent East Guides Association
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
GIRLGUIDING KENT EAST
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 |
| Trustees' Report | 2 - 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes to the Financial Statements | 12 - 23 |
GIRLGUIDING KENT EAST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020
Trustees Teresa Watkins Fran Coutts Helen Brown Tara Vaughan Kate Smith Michelle Plester Kate Leech Teresa Ann Adams Amanda Duckett Tina Bean Alexa Laurence Rebecca Hinnells Elizabeth Thomason Laura Furr Lynn Beedie Joanne Love Samantha Lewis Ann Baker Jacqueline Hermitage Jacqueline Quigley Lesley Newton Julie Parkin Kimberley Brown Charity registered number 1033476 Principal office 2 The Coppice Sturry Kent CT2 0JU Accountants Williams Giles Professional Services Ltd 12 Conqueror Court Sittingbourne Kent ME10 5BH
Page 1
GIRLGUIDING KENT EAST
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
Registered Address: 2 The Coppice, Sturry, Kent, CT2 0JU Constitution or Deed: Royal Charter
Governing Document: Constitution of Guides of Kent – Kent East
Objects:
To pursue the objectives of Girlguiding, using balanced, stimulating programmes appropriate for each age group, thereby unlocking and developing the potential of girls and young women and encouraging good citizenship.
Trustees of Girlguiding Kent East County January - December 2020
| *County President | Valerie Hale |
|---|---|
| County Commissioner | Alexa Laurence |
| Assistant County Commissioner | Rebecca Hinnells |
| Treasurer | Amanda Duckett |
| Chair of Finance | Amanda Duckett |
| Chair of Adult Support | Helen Brown |
| Chair of Guiding Development | Joanne Love |
| Chair of Marketing and Communication | Rebecca Hinnells |
Division Commissioners**
| Division | |
|---|---|
| Ashford Crown | Tara Vaughan |
| Ashford Knoll | Michelle Plester |
| Canterbury | Laura Furr |
| Faversham | Sandra Jull (from 16/5/20) |
| Folkestone | Ann Baker, Elizabeth Thomason |
| Herne Bay | Lesley Newton |
| Sandwich | Julie Parkin |
| Sheppey | Tina Bean |
| Sittingbourne | Kimberley Brown |
| South Foreland | Kate Leech |
| South Goodwin | Alison Jasper (to 1/7/20) |
| Tenterden | Fran Coutts |
| Thanet East | Samantha Lewis, Teresa Watkins |
| Thanet North | Jacqueline Hermitage (from 10/10/20), Jacqueline Quigley (from 10/10/20) |
| Thanet South | Kate Smith, Lynn Beedie |
| Whitstable | Teresa Adams |
*denotes non-voting member
**all Division Commissioners are also trustees of Guides of Kent – Kent East Guide Association
Trustees are appointed by the County Commissioner, after consultation with the appropriate Division. The County Commissioner is appointed by the Region Chief Commissioner after consultation with the Trustees and others in the County. Each trustee follows the Girlguiding Commissioners Training
Page 2
GIRLGUIDING KENT EAST
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
Scheme with the support of a mentor and attends training presented by County, Region and Girlguiding personnel.
Where two members share the Trustee responsibilities for the Division, each Division has only one vote.
Page 3
GIRLGUIDING KENT EAST
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
The global situation in 2020 necessitated a rethink of the way in which Girlguiding Kent East County achieved its charitable purpose. The many events and activities that were already scheduled for 2020 were put on hold and, with the dedication and support of its volunteers, the County adapted to work within the restrictions in place during the pandemic. Within these restrictions, it continued to provide an active, exciting, challenging and considered programme of activities and training opportunities for all members in the County, in line with the mission statement of Girlguiding. Many Divisions provided opportunities at a local level and the County events were well supported.
For much of 2020 it was impossible to meet in person, so many units adapted the delivery of their programme (and their leaders developed additional skills) to engage with young members in a variety of different ways, e.g. online using videoconferencing, by text, by email, hand-delivery of resources, etc. Others, particularly those where the leaders were involved in the front-line services, took a break from regular meetings; the County refocussed its programme of activities to support all units and particularly those where the situation was most challenging. Membership numbers, particularly of young members, dropped during the lockdowns, but activities continued and we look forward to welcoming both new and returning members as the restrictions ease.
Highlights of the 2020 programme of activities included the following:
-
A taster day for the County Choir, held in February and open to all members.
-
‘Meetings for All’ – a series of monthly, programme-related activity sheets compiled by volunteers and distributed through social media and the County’s fortnightly newsletter, for leaders to forward on to the members of their unit or for parents (and others) to access directly. In 2020, these ran from September to December, and, based on successful engagement, they continued into 2021.
-
A county-wide ‘Garden of England’ picnic, held in June and facilitated through social media, with the chance for members and their families to ‘come together’ virtually.
-
A celebration of National Hammock Day (22[nd] July) facilitated by social media, where members put their construction and creativity skills to the test.
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GIRLGUIDING KENT EAST
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
-
A walking challenge throughout August, where members walked with their families and friends and submitted their miles on social media; they then had the opportunity to vote on a weekly basis to decide how the miles walked during that week should be ‘spent’. With the help of its members, the County’s mascot walked almost 4,000 miles from the County Campsite and visited Budapest, Moscow and Wroclaw along the way, completing her journey in Palermo.
-
A Festival of Lanterns, held during the last week in October.
-
A photo competition run during December, again open to all members, inviting contributions on a range of different themes. Winners of all ages were rewarded for their efforts.
-
Thanks to a generous donation, the new County ‘I Stand Out’ award was created and launched in September 2020. This award is open to all members, so from the youngest Rainbow through to the oldest volunteer, who are nominated by another member of Girlguiding Kent East County for standing out in some special way. In 2020, the first three awards were presented. In a competition to design the badge, the winning design was submitted by a Brownie and a County Awards Panel was set up, including both young members and leaders, to review nominations and to make decisions on the award.
The support for volunteers in the County continued, with adaptations to deal with the prevailing situation. Highlights included the following:
- The County moved its large-scale training day for leaders and Commissioners online in November; the sessions for leaders focussed on different elements of the Girlguiding programme, with particular emphasis on adapting activities originally designed to be delivered face-to-face. Those for Commissioners focussed on the management of local guiding during the pandemic. One benefit of being online was that we had easy access to specialist trainers from across the UK. Other online training offered throughout the year included safeguarding, first aid and training for new leaders.
Page 5
GIRLGUIDING KENT EAST
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
-
The creation of a catalogue of activities, games and programme resources suitable for all sections, to support leaders running virtual meetings with their units. Contributions were received from units across the County.
-
‘Time to Chat’ was introduced from the end of April, running until the end of the year. This online coffee-break often turned into an informal training session, giving leaders the chance to come together to share their experiences of virtual guiding and to explore how best to ‘make it work’.
-
Inspire, the network for those aged 18-30, continued to offer a programme of activities and support.
-
Online afternoon tea events held in November to thank volunteers who had achieved key milestones in their length of service with Girlguiding. In total, 39 Long Service Awards were presented for 5-, 10-, 20-, 30-, 40- and 50-years of service (8, 12, 8, 5, 4, 2 respectively), amounting to approximately 50% of the Long Service Awards presented to leaders during the year.
-
Trustees were appointed to lead existing Divisions as appointments of the current postholders concluded. New Commissioners were supported by an experienced mentor.
-
Girlguiding’s target for all volunteers to be trained to the appropriate level in safeguarding (the A Safe Space training programme) was fully implemented within the County by the end of 2020; this training has now become part of the standard expectation for leaders and other volunteers, in the same way that regular first aid training for volunteers within a unit (the First Response training programme) is required.
-
The County implemented a grant scheme for local units struggling financially to meet their running costs during the pandemic. In the event, only a small number of requests were received.
Our Campsite at Mystole continues to be developed in line with the needs, wants and wishes of the members of Girlguiding Kent East County. During 2020, significant progress was made with the construction of a multi-purpose building that will offer residential opportunities for girls, training opportunities for leaders and other volunteers and a useful meeting space for a variety of different groups. Completion is anticipated in 2021.
Page 6
GIRLGUIDING KENT EAST
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
The year 2020 provided significant challenges to Girlguiding Kent East County and we are extremely proud of the way in which our Trustees, other volunteers in key roles and our leaders responded to ensure that our young members could continue to benefit from the varied activities that Girlguiding has to offer.
Alexa Laurence County Commissioner
Page 7
GIRLGUIDING KENT EAST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Alexa Laurence
County Commissioner Date:
Page 8
GIRLGUIDING KENT EAST
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
Independent Examiner's Report to the Trustees of Girlguiding Kent East ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2020.
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 2011 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 2011 Act.
Independent Examiner's Statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: Samuel Ketcher FCCA Williams Giles Professional Services Ltd 12 Conqueror Court Sittingbourne ME10 5BH
Page 9
GIRLGUIDING KENT EAST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020
| Note Income from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investments 5 Total income Expenditure on: Raising funds Charitable activities Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2020 £ 10,700 22,887 2,884 593 37,064 1,159 23,053 24,212 12,852 443,717 12,852 456,569 |
Total funds 2020 £ 10,700 22,887 2,884 593 37,064 1,159 23,053 24,212 12,852 443,717 12,852 456,569 |
Total funds 2019 £ 3,258 43,721 5,052 1,272 |
|---|---|---|---|
| 53,303 | |||
| 2,300 42,116 |
|||
| 44,416 | |||
| 8,887 | |||
| 434,830 8,887 |
|||
| 443,717 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 12 to 23 form part of these financial statements.
Page 10
GIRLGUIDING KENT EAST
BALANCE SHEET AS AT 31 DECEMBER 2020
| Note Fixed assets Tangible assets 10 Investments 11 Current assets Stocks 12 Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Unrestricted funds Designated funds 15 General funds 15 Total unrestricted funds 15 Total funds |
6,669 6,685 313,468 326,822 (1,800) 73,486 383,083 |
2020 £ 130,533 1,014 131,547 325,022 456,569 456,569 456,569 456,569 456,569 |
6,642 8,685 393,056 408,383 (1,985) 70,216 373,501 |
2019 £ 36,312 1,007 |
|---|---|---|---|---|
| 37,319 406,398 |
||||
| 443,717 | ||||
| 443,717 | ||||
| 443,717 | ||||
| 443,717 | ||||
| 443,717 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Alexa Laurence County Commissioner Date:
Amanda Duckett Treasurer
The notes on pages 12 to 23 form part of these financial statements.
Page 11
GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The Charity's functional currency is Pounds Sterling. The Charity's financial statements are presented to the nearest pound.
Girlguiding Kent East meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
1.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
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GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. Accounting policies (continued)
1.3 Expenditure (continued)
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
1.4 Tangible fixed assets and depreciation
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following bases:
| Camp equipment | - 20% reducing balance |
|---|---|
| Equipment | - 25% / 33% reducing balance |
| Computer equipment | - |
| Mystole campsite | - Not depreciated |
1.5 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.
1.6 Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
1.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 13
GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. Accounting policies (continued)
1.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2. Income from donations and legacies
| Unrestricted funds 2020 £ Donations 700 Grants 10,000 Similar incoming resources - 10,700 |
Total funds 2020 £ 700 10,000 - 10,700 |
Total funds 2019 £ 672 - 2,586 |
|---|---|---|
| 3,258 |
3. Income from charitable activities
| Unrestricted funds 2020 £ Membership subscriptions 18,840 Programme & training income 270 Mystole camping 3,177 International activities 600 Total 2020 22,887 |
Total funds 2020 £ 18,840 270 3,177 600 22,887 |
Total funds 2019 £ 15,784 13,738 8,679 5,520 |
|---|---|---|
| 43,721 |
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GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
4. Income from other trading activities
Income from non charitable trading activities
| Unrestricted funds 2020 £ Sale of badges and county clothing 2,884 5. Investment income Unrestricted funds 2020 £ Bank interest 593 6. Analysis of grants International grants International grants |
Total funds 2020 £ 2,884 Total funds 2020 £ 593 Grants to Individuals 2020 £ 2,250 Grants to Individuals 2019 £ 5,534 |
Total funds 2019 £ 5,052 |
|---|---|---|
| Total funds 2019 £ 1,272 |
||
| Total funds 2020 £ 2,250 |
||
| Total funds 2019 £ 5,534 |
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GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
7. Analysis of expenditure by activities
| Girlguiding Girlguiding |
Activities undertaken directly 2020 £ 13,063 Activities undertaken directly 2019 £ 22,921 |
Grant funding of activities 2020 £ 2,250 Grant funding of activities 2019 £ 5,534 |
Support costs 2020 £ 7,740 Support costs 2019 £ 13,661 |
Total funds 2020 £ 23,053 |
|---|---|---|---|---|
| Total funds 2019 £ 42,116 |
Analysis of direct costs
| Membership subscriptions Programme & training costs Campsite County choir |
Girlguiding 2020 £ 1,560 4,837 6,566 100 13,063 |
Total funds 2020 £ 1,560 4,837 6,566 100 13,063 |
Total funds 2019 £ 1,082 15,221 6,618 - |
|---|---|---|---|
| 22,921 |
Page 16
GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
7. Analysis of expenditure by activities (continued)
Analysis of support costs
| Girlguiding 2020 £ Marketing and information 515 General administrative expenses 890 Bank charges 436 Camp equipment depreciation 1,073 Office equipment depreciation 350 Insurance 1,942 IT Software and consumables - Storage rent 600 Governance costs 1,934 7,740 8. Independent examiner's remuneration Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts Fees payable to the Charity's independent examiner in respect of: All other services not included above |
Total funds 2020 £ 515 890 436 1,073 350 1,942 - 600 1,934 7,740 2020 £ 900 900 |
Total funds 2019 £ 451 3,802 659 1,341 264 1,900 715 550 3,979 |
|---|---|---|
| 13,661 | ||
| 2019 £ 900 900 |
9. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2019 - £NIL) .
During the year ended 31 December 2020, expenses totalling £ 1,905 were reimbursed or paid directly to 4 Trustees (2019 - £7,844 to 7 Trustees) . This includes, reimbursed expenses for attending meetings.
Page 17
GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
10. Tangible fixed assets
| Cost or valuation At 1 January 2020 Additions At 31 December 2020 Depreciation At 1 January 2020 Charge for the year At 31 December 2020 Net book value At 31 December 2020 At 31 December 2019 |
Camp equipment £ 36,158 - 36,158 30,792 1,073 31,865 4,293 5,366 |
Office equipment £ 2,604 600 3,204 1,802 350 2,152 1,052 802 |
Mystole Assets under construction £ £ 30,144 - 1,387 93,657 31,531 93,657 - - - - - - 31,531 93,657 30,144 - |
Total £ 68,906 95,644 |
|---|---|---|---|---|
| 164,550 | ||||
| 32,594 1,423 |
||||
| 34,017 | ||||
| 130,533 | ||||
| 36,312 |
Mystole campsite is not depreciated in line with the accounting policies section 1.4 on page 13.
11. Fixed asset investments
| Cost or valuation At 1 January 2020 Additions At 31 December 2020 Net book value At 31 December 2020 At 31 December 2019 |
Unlisted investments £ 1,007 7 |
|---|---|
| 1,014 | |
| 1,014 | |
| 1,007 |
Page 18
GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
| 12. Stocks Finished goods and goods for resale 13. Debtors Due after more than one year Other debtors Due within one year Other debtors 14. Creditors: Amounts falling due within one year Accruals and deferred income |
2020 £ 6,669 2020 £ 6,500 6,500 185 6,685 2020 £ 1,800 |
2019 £ 6,642 |
|---|---|---|
| 2019 £ - |
||
| - 8,685 |
||
| 8,685 | ||
| 2019 £ 1,985 |
Page 19
GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
15. Statement of funds
Statement of funds - current year
| Unrestricted funds Designated funds Overseas funds Training reserve County guide activities County brownie activities Foxlease training Other assistance Marquee fund Mystole county campsite Mystole county campsite - Jean Spice legacy Training Marshall legacy International activities Adult support Mary Taylor Jones legacy Mary Taylor Jones legacy - Milestones at Mystole Kent East Choir General funds General Funds Unallocated amounts Total Unrestricted funds |
Balance at 1 January 2020 £ 2,500 2,154 915 2,895 1,998 3,624 3,924 41,031 1,000 6,034 136 385 1,850 1,439 328 3 70,216 373,501 - 373,501 443,717 |
Income £ - - - - - - - 10,266 - - - - - - - - 10,266 26,798 - 26,798 37,064 |
Expenditure £ - - - - - - - (6,996) - - - - - - - - (6,996) (17,816) 600 (17,216) (24,212) |
Balance at 31 December 2020 £ 2,500 2,154 915 2,895 1,998 3,624 3,924 44,301 1,000 6,034 136 385 1,850 1,439 328 3 |
|---|---|---|---|---|
| 73,486 | ||||
| 382,483 600 |
||||
| 383,083 | ||||
| 456,569 |
Within the funds are designated funds which have been set aside by the Trustees unless and until expended. The funds have been designated for specific areas of the guiding programme, like Training, Campsite, Outdoor activities, International events and Marquees, to provide for costs incurred on an annual basis and unforeseen costs which may occur and require funding.
Page 20
GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
15. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Overseas funds Training reserve County guide activities County brownie activities Foxlease training Other assistance Marquee fund Mystole county campsite Mystole county campsite - Jean Spice legacy Training Marshall legacy International activities Adult support Mary Taylor Jones legacy Mary Taylor Jones legacy - Milestones at Mystole Kent East Choir General funds General Funds Total Unrestricted funds |
Balance at 1 January 2019 £ 2,500 2,154 915 2,895 1,998 3,624 3,924 39,705 1,000 6,034 136 385 1,850 1,439 328 3 68,890 365,940 434,830 |
Income £ - - - - - - - 8,741 - - - - - - - - 8,741 44,562 53,303 |
Expenditure £ - - - - - - - (7,415) - - - - - - - - (7,415) (37,001) (44,416) |
Balance at 31 December 2019 £ 2,500 2,154 915 2,895 1,998 3,624 3,924 41,031 1,000 6,034 136 385 1,850 1,439 328 3 |
|---|---|---|---|---|
| 70,216 | ||||
| 373,501 | ||||
| 443,717 |
Page 21
GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
16. Summary of funds
Summary of funds - current year
| Designated funds General funds Summary of funds - prior year Designated funds General funds |
Balance at 1 January 2020 £ 70,216 373,501 443,717 Balance at 1 January 2019 £ 68,890 365,940 434,830 |
Income £ 10,266 26,798 37,064 Income £ 8,741 44,562 53,303 |
Expenditure £ (6,996) (17,216) (24,212) Expenditure £ (7,415) (37,001) (44,416) |
Balance at 31 December 2020 £ 73,486 383,083 |
|---|---|---|---|---|
| 456,569 | ||||
| Balance at 31 December 2019 £ 70,216 373,501 |
||||
| 443,717 |
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GIRLGUIDING KENT EAST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
17. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Unrestricted funds 2020 £ Tangible fixed assets 130,533 Fixed asset investments 1,014 Debtors due after more than one year 6,500 Current assets 320,322 Creditors due within one year (1,800) Total 456,569 |
Total funds 2020 £ 130,533 1,014 6,500 320,322 (1,800) 456,569 |
|---|---|
Analysis of net assets between funds - prior period
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Total |
Unrestricted funds 2019 £ 36,312 1,007 408,383 (1,985) 443,717 |
Total funds 2019 £ 36,312 1,007 408,383 (1,985) 443,717 |
|---|---|---|
18. Related party transactions
Details of expenses reimbursed to Trustees are included in note 9. No other related party transactions occured during the year (2019: £Nil).
19. Girlguiding Paxwood Kent
The Girlguiding Kent East County Commissioner is, by way of office, one of the five Trustees of the Paxwood facility, which is governed by a constitution dated 10 November 2014. The constitution specifies that the County Commissioners of each of the four Kent Counties (Greater London Kent, Kent East, Kent Weald and Kent West) are Trustees, together with the Treasurer of Paxwood.
The constitution specifies that the four counties are entitled to a quarter share of any profit or loss on the disposal of the facility. The structure of this arrangement is currently being investigated, with the current arrangement ending in the near future, the four charities are expecting to purchase the site in 2022.
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