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2022-12-31-accounts
|
Page |
| Reference and Administrative Details of the Charity, its Trustees and Advisers |
1 −2 |
| Trustees Report |
3 −8 |
| Independent Examinees Report |
9 |
| Statement of Financial Activities |
10 |
| Balance Sheet |
11 |
| Notes to the Financial Statements |
12 −24 |
| *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 |
Kate Leech |
| Chair of Marketing and Communication |
Rebecca Hinnells |
| Ashford Crown |
Tara Vaughan |
| Ashford Knoll |
Michelle Plester |
| Canterbury |
Laura Furr (to 31/8/22) |
| Faversham |
Sandra Jull |
| Folkestone |
Michelle Carter, Natalie Curd |
| Heme Bay |
Charlotte O'Leary |
| Sandwich |
Fiona Richardson |
| Sheppey |
Tina Bean |
| Sittingboume |
Fiona VVhiskin, Lesley Taylor |
| South Foreland |
Elizabeth Barber |
| South Goodwin |
Deborah Baxter |
| Tenterden |
Fran Coutts |
| Thanet East |
Denise Brooks |
| Thanet North |
Jacqueline Hermitage, Jacqueline Quigley |
| Thanet South |
Kate Smith, Lynn Beedie (to 31/8/22) |
| Whitstable |
Teresa Adams |
|
|
Unrestricted |
Restricted |
Total |
Total |
|
|
funds |
funds |
funds |
funds |
|
|
2022 |
2022 |
2022 |
2021 |
|
Note |
£ |
£ |
£ |
r |
| Income from: |
|
|
|
|
|
| Donations and legacies |
2 |
1,670 |
350 |
2,020 |
3,635 |
| Charitable activities |
3 |
55,809 |
|
55,809 |
18,120 |
| Other trading activities |
4 |
6,490 |
|
6,490 |
3,009 |
| Investments |
5 |
1,228 |
|
1,228 |
128 |
| Total income |
|
65,197 |
350 |
65,547 |
24,892 |
| Expenditure on: |
|
|
|
|
|
| Raising funds |
|
6,604 |
|
6,604 |
5,420 |
| Charitable activities |
|
56,522 |
260 |
56,782 |
30,756 |
| Total expenditure |
|
63,126 |
260 |
63,386 |
36,176 |
| Net movement in funds |
|
2,071 |
90 |
2,161 |
(11,284) |
| Reconciliation of funds: |
|
|
|
|
|
| Total funds brought forward |
|
444,535 |
750 |
445,285 |
456,569 |
| Net movement in funds |
|
2,071 |
90 |
2,161 |
(11,284) |
| Total funds carried forward |
|
446,606 |
840 |
447,446 |
445,285 |
|
|
|
2022 |
|
2021 |
|
Note |
|
|
|
|
| Fixed assets |
|
|
|
|
|
| Tangible assets |
10 |
|
195,137 |
|
193,776 |
| Investments |
11 |
|
1,021 |
|
1,019 |
|
|
|
196,158 |
|
194,795 |
| Current assets |
|
|
|
|
|
| Stocks |
12 |
5,890 |
|
6,276 |
|
| Debtors |
13 |
4,600 |
|
4,500 |
|
| Cash at bank and in hand |
|
243,118 |
|
241,514 |
|
|
|
253,508 |
|
252,290 |
|
| Creditors: amounts falling due within one |
|
|
|
|
|
| year |
14 |
(2,220) |
|
(1,800) |
|
| Net current assets |
|
|
251,288 |
|
250,490 |
| Total assets less current liabilities |
|
|
447,446 |
|
445,285 |
| Total net assets |
|
|
447,446 |
|
445,285 |
| Charity funds |
|
|
|
|
|
| Restricted funds: |
|
|
|
|
|
| Restricted funds |
15 |
840 |
|
750 |
|
| Unrestricted funds |
|
|
|
|
|
| Designated funds |
15 |
44,263 |
|
52,451 |
|
| General funds |
15 |
402,343 |
|
392,084 |
|
| Total unrestricted funds |
15 |
|
446,606 |
|
_444,535___ |
| Total funds |
|
|
447,446 |
|
445,285 |
| ciation is provided on the |
following bases: |
| Camp equipment |
−20% reducing balance |
| Equipment |
−25% / 33% reducing balance |
Legacy Build
Mystole campsite |
−5 years / 35 years straight line
−Not depreciated |
|
Unrestricted |
Restricted |
Total |
Total |
|
funds |
funds |
funds |
funds |
|
2022 |
2022 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
| Donations |
1,670 |
|
1,670 |
2,885 |
| Grants |
|
350 |
350 |
750 |
|
1,670 |
350 |
2,020 |
3,635 |
| Total 2021 |
2,885 |
750 |
3,635 |
|
|
Unrestricted |
Total |
Total |
|
funds |
funds |
funds |
|
2022 |
2022 |
2021 |
|
£ |
£ |
£ |
| Membership subscriptions |
5,040 |
5,040 |
5,807 |
| Programme & training income |
33,678 |
33,678 |
3,583 |
| Mystole camping |
17,091 |
17,091 |
4,965 |
| International activities |
|
|
3,765 |
| Total 2022 |
55,809 |
55,809 |
18,120 |
|
|
Unrestricted |
Total |
Total |
|
|
funds |
funds |
funds |
|
|
2022 |
2022 |
2021 |
|
|
£ |
£ |
£ |
|
Sale of badges and county clothing |
6,490 |
6,490 |
3,009 |
| 5. |
Investment income |
|
|
|
|
|
Unrestricted |
Total |
Total |
|
|
funds |
funds |
funds |
|
|
2022 |
2022 |
2021 |
|
|
£ |
£ |
r |
|
Bank interest |
1,228 |
1,228 |
128 |
| 6. |
Analysis of grants |
|
|
|
|
|
Grants to |
Total |
Total |
|
|
Individuals |
funds |
funds |
|
|
2022 |
2022 |
2021 |
|
|
£ |
£ |
r |
|
International grants |
1,783 |
1,783 |
3,483 |
|
Total 2021 |
3,483 |
3,483 |
|
|
Activities |
Grant |
|
|
|
|
undertaken |
funding of |
Support |
Total |
Total |
|
directly |
activities |
costs |
funds |
funds |
|
2022 |
2022 |
2022 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
r |
| Girlguiding |
41,540 |
1,783 |
13,459 |
56,782 |
30,756 |
| Total 2021 |
16,873 |
3,483 |
10,400 |
30,756 |
|
|
|
|
Total |
Total |
|
|
Girlguiding |
funds |
funds |
|
|
2022 |
2022 |
2021 |
|
|
£ |
£ |
r |
| Membership |
subscriptions |
850 |
850 |
1,865 |
| Programme |
& training costs |
32,230 |
32,230 |
4,776 |
| Campsite |
|
8,460 |
8,460 |
10,232 |
|
|
41,540 |
41,540 |
16,873 |
|
|
Total |
Total |
|
Girlguiding |
funds |
funds |
|
2022 |
2022 |
2021 |
|
£ |
£ |
£ |
| Marketing and information |
1,435 |
1,435 |
338 |
| General administrative expenses |
1,354 |
1,354 |
2,177 |
| Bank charges |
565 |
565 |
415 |
| Camp _equipment_depreciation |
5,325 |
5,325 |
3,473 |
| Office equipment depreciation |
224 |
224 |
327 |
| Insurance |
873 |
873 |
953 |
| IT Software and consumables |
126 |
126 |
|
| Storage rent |
600 |
600 |
600 |
| Governance costs |
2,957 |
2,957 |
2,117 |
|
13,459 |
13,459 |
10,400 |
| Independent examiner's remuneration |
|
|
|
2022 |
2021 |
| Fees payable to the Charity's independent examiner for the independent |
|
|
| examination of the Charity's annual accounts |
1,110 |
900 |
| Fees payable to the Charity's independent examiner in respect of: |
|
|
| All other services not included above |
1,110 |
900 |
|
Legacy |
Camp |
Office |
|
|
|
**build ** |
**equipment ** |
equipment |
Mystole |
Total |
| Cost or valuation |
|
|
|
|
|
| At 1 January 2022 |
160,700 |
36,158 |
3,204 |
31,531 |
231,593 |
| Additions |
809 |
|
|
6,101 |
6,910 |
| At 31 December 2022 |
161,509 |
36,158 |
3,204 |
37,632 |
238,503 |
| Depreciation |
|
|
|
|
|
| At 1 January 2022 |
2,614 |
32,724 |
2,479 |
− |
37,817 |
| Charge for the year |
4,638 |
687 |
224 |
|
5,549 |
| At 31 December 2022 |
7,252 |
33,411 |
2,703 |
|
43,366 |
| Net book value |
|
|
|
|
|
| At 31 December 2022 |
154,257 |
2,747 |
501 |
37,632 |
195,137 |
| At 31 December 2021 |
158,086 |
3,434 |
725 |
31,531 |
193,776 |
|
|
|
Unlisted |
|
|
|
investments |
|
Cost or valuation |
|
|
|
At 1 January 2022 |
|
1,019 |
|
Additions |
|
2 |
|
At 31 December 2022 |
|
1,021 |
|
Net book value |
|
|
|
At 31 December 2022 |
|
1,021 |
|
At 31 December 2021 |
|
1,019 |
| 12. |
Stocks |
|
|
|
|
2022 |
2021 |
|
Finished goods and goods for resale |
5,890 |
6,276 |
|
2022 |
2021 |
| Due after more than one year |
|
|
| Other debtors |
2,500 |
2,500 |
|
2,500 |
2,500 |
| Due within one year |
|
|
| Other debtors |
2,000 |
2,000 |
|
4,500 |
4,500 |
|
|
|
|
2022 |
2021 |
| Accruals |
and |
deferred |
income |
2,220 |
1,800 |
| Statement of funds −curren |
t year |
|
|
|
|
|
|
|
|
|
Balance at |
|
Balance at 1 |
|
|
|
31 |
|
January |
|
|
Transfers |
December |
|
2022 |
**Income ** |
Expenditure |
in/out |
2022 |
|
£ |
£ |
£ |
£ |
£ |
| Unrestricted funds |
|
|
|
|
|
| Designated funds |
|
|
|
|
|
| Training reserve |
2,154 |
|
|
(2,154) |
|
| Mystole county campsite |
44,263 |
|
− |
|
44,263 |
| Training |
6,034 |
|
|
(6,034) |
|
|
52,451 |
|
|
(8,188) |
44,263 |
| General funds |
|
|
|
|
|
| General Funds |
392,084 |
65,197 |
(63,126) |
8,188 |
402,343 |
| Total Unrestricted funds |
444,535 |
65,197 |
(63,126) |
|
446,606 |
| Restricted funds |
|
|
|
|
| The Hoot |
750 |
|
|
750 |
| Generation Green |
|
350 |
(260) |
90 |
|
750 |
350 |
(260) |
840 |
| Total of funds |
445,285 |
65,547 |
(63,386) |
447,446 |
| Statement of funds −prior year |
|
|
|
|
|
|
|
|
|
|
Balance at |
|
Balance at |
|
|
|
31 |
|
1 January |
|
|
Transfers |
December |
|
2021 |
Income |
Expenditure |
in/out |
2021 |
| Unrestricted funds |
|
|
|
|
|
| Designated funds |
|
|
|
|
|
| Overseas funds |
2,500 |
− |
|
(2,500) |
|
| Training reserve |
2,154 |
|
|
|
2,154 |
| County guide activities |
915 |
− |
|
(915) |
|
| County brownie activities |
2,895 |
|
|
(2,895) |
|
| Foxlease training |
1,998 |
− |
|
(1,998) |
|
| Other assistance |
3,624 |
|
− |
(3,624) |
− |
| Marquee fund |
3,924 |
− |
|
(3,924) |
|
| Mystole county campsite |
44,301 |
|
(38) |
− |
44,263 |
Mystole county campsite −Jean
Spicer legacy |
1,000 |
− |
|
(1,000) |
|
| Training |
6,034 |
|
|
− |
6,034 |
| Marshall legacy |
136 |
|
|
(136) |
|
| International activities |
385 |
− |
|
(385) |
|
| Adult support |
1,850 |
|
|
(1,850) |
|
| Mary Taylor−Jones legacy |
1,439 |
− |
|
(1,439) |
|
Mary Taylor−Jones legacy−
Milestones at Mystole |
328 |
|
− |
(328) |
|
| Kent East Choir |
3 |
− |
− |
(3) |
|
|
73,486 |
|
(38) |
(20,997) |
52,451 |
| General funds |
|
|
|
|
|
| General Funds |
383,083 |
24,142 |
(36,138) |
20,997 |
392084 |
| Total Unrestricted funds |
456,569 |
24,142 |
(36,176) |
|
444,535 |
| Restricted funds |
|
|
|
|
|
| The Hoot |
|
750 |
|
|
750 |
| Total of funds |
456,569 |
24,892 |
(36,176) |
|
445,285 |
| **Summary of funds −c ** |
urrent year |
|
|
|
|
|
|
|
|
|
Balance at |
|
Balance at 1 |
|
|
|
31 |
|
January |
|
|
Transfers |
December |
|
2022 |
**Income ** |
Expenditure |
in/out |
2022 |
| Designated funds |
52,451 |
|
|
(8,188) |
44,263 |
| General funds |
392,084 |
65,197 |
(63,126) |
8,188 |
402,343 |
| Restricted funds |
750 |
350 |
(260) |
|
840 |
|
445,285 |
65,547 |
(63,386) |
|
447,446 |
| Summary of funds −prior year |
|
|
|
|
|
|
|
|
|
|
Balance at |
|
Balance at |
|
|
|
31 |
|
1 January |
|
|
Transfers |
December |
|
2021 |
Income |
Expenditure |
in/out |
2021 |
| Designated funds |
73,486 |
|
(38) |
(20,997) |
52,451 |
| General funds |
383,083 |
24,142 |
(36,138) |
20,997 |
392,084 |
| Restricted funds |
|
750 |
|
− |
750 |
|
456,569 |
24,892 |
(36,176) |
|
445,285 |
| Analysis of net assets between funds −current year |
|
|
|
|
Unrestricted |
Restricted |
Total |
|
funds |
funds |
funds |
|
2022 |
2022 |
2022 |
| Tangible fixed assets |
195,137 |
|
195,137 |
| Fixed asset investments |
1,021 |
|
1,021 |
| Debtors due after more than one year |
2,500 |
|
2,500 |
| Current assets |
250,168 |
840 |
251,008 |
| Creditors due within one year |
(2,220) |
|
(2,220) |
| Total |
446,606 |
840 |
447,446 |
| Analysis of net assets between funds −prior year |
|
|
|
|
Unrestricted |
Restricted |
Total |
|
funds |
funds |
funds |
|
2021 |
2021 |
2021 |
| Tangible fixed assets |
193,776 |
|
193,776 |
| Fixed asset investments |
1,019 |
|
1,019 |
| Debtors due after more than one year |
2,500 |
|
2,500 |
| Current assets |
249,040 |
750 |
249,790 |
| Creditors due within one year |
(1,800) |
|
(1,800) |
| Total |
444,535 |
750 |
445,285 |