REGISTERED CHARITY NUMBER: 1033476 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR CUIDES OF KENT- KENT EAST GUIDES ASSOCIATION Xeinadin South East Limited 12 Conqueror Court Sittingknurne Kent MEIO 5BH
GIIIDES OF KENT- KENT EAST GUIDES ASSOCIATIOIY CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DECEMBER 2023 Pge Report of the Trustee5 I to 5 Independent Ex4miner'$ Report Ststement of Fingnei41 A¢tivlties Balnce Sh¢¢t otes to the Fthaneial Ststrm¢nts 9 to 14 Detsiled Ststement of Financial Artivities 15
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The tnLStees present their rep)rt with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charilies.. Stsiement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). The TTUStees preseni their annua] rq together with the financial stslements of the Charity for the year from l January 2023 to 31 December 2023. The charity also trades under the narne Girlguiding Kent Elst. Registered Address: 10 Darnarn Way, KingsnortlL Ashfort Kent TN25 7FD Constitution or Deed: Royal Clwter Governing Document: Constitution of Guides of Kent- Kent E&8t Page I
GIIIDES OF KEIYT- KENT EAST GUIDES ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 OWECTIVES AND ACTIVITIES Objetlives and Aims To pursue the objectives of Girlguiding. using balanced, stimulating progrdmmes appropriate for each age gmup, thereby unlocking and developing the w)tential of girls and young women and encouraging good citinShIp. Trustee5 of GirlguidiDg Kent East County- January- December 2023 County President Valerie Hale County Commissioner Alexa Lauffnce (to 1810812023) Michelle Plester (fiY)m 1910812023) Assistant County Commissioner Rebec¢a Hinnells (to 1810812023) Treasurer Arnanda Duckett (to 18108Q023) Teresa Watkins (from 1910812023) Chair of Finance Amanda Duckett {to 1810W2023) Helen Marsh (from 1910812023) Chair of Adult SUp)rt Helen Brown Chair of Guiding Development Kate Leech Chair of Marketing & Cornmunications Kery Balmer Divisloo Commis$ioDers Division Ashford Crowm Tarn Vaughan Ashford Knoll Loutse Cockle lfrom 2410512023) CanteTbury Helen Ward (fiDm 0110912023) Faversham Sandra Jull (to 3110712023) Folkestone Michelle Carter. Natalie Curd Herne Bay Charlotle O'Leary Sandwich Linda Clark (from 0110812023) Sheppey Tina Bean Sillingboume Fiona Whiskin, Lesley Taylor South Foreland EIi7Abeth Barber South GIdWIn Deborah B&xter Tenterden Fran Coutts Thanet FA8t Denise Brooks Thanet North Jacqueline Hennitage, Jacqueline Quigley Thanet South Anita Ives, DeiK)rah Kemp (from 0110812023) Whitstable Teresa Adams denotcs noTrvoting member *all Division Commissioners are also TeS of Guides of Kent- Kent East Guide Association. Trnstees are appointed by the County Commissioner. after consultation with the appropriate Division. The County Commissioner is aprK)inted by the Region Chief Commissioner after consultation with the Trustees and othets in the County. Fach T$t¢¢ receives appropriate training; each Division Commissioner follows the Girlguiding Commissloner Training Scheme with the supp)rt of a mentor and attends training presented by County, Region and Girlguidin8 personnel. Where to members share the TNse respon5ibilitie5 for the Division. each Division only h&$ one vote. Page 2
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATIOIY REPORT OF THE TRUSTEES FOR THE YEAR EIYDED 31 DECEMBER 2023 ACHIEVEMEwf AND PERFORMANCE Ch*ritsble activities Severnl large scale adventure events took place throughout the year. In April, 189 Rainbows went wild for the day at . Wildw(x)d, learning alx)ut all the different animals. During May and June. we continuoj our partnership with the Spacefimd, with funding from the Royal Academy of Engineering, as Guides and Rangers became Space Engine for the day and took on a series of STEM challenges linked to NASAS Artemi5 program. September saw 156 Brownies come together at our County camp5ile for BeWILDer. a bushcraft themed day. Our County Choir conlinues to grow in numbers and 2023 saw them 'go international, as they perfonned at Parc Montsouris An Paris during their residential break. Special County Award events were held at our County campsile in November to thank volunteers who had achieved key milesiones in their length of seThice with Girlguiding. In iotal. 52 LL)ng Service Awards We presented for 5, 10. 20, 30, 40 and 50 yeaT5 of service (20. 20. 3, 6, 2, 1 respectively). Trustees were appointed to lead existing Divisions &s apwintments of the current w)stholders concluded. New Commissioners were supp)rted by an experienced mentor. In August. Alexa Laurence's terni as County Commissioner came to an end and she was succeeded by Michelle Plester. We continue to SUPFk)rt young and adult membeTS attending international Op)rtUnitIeS offered at a Region level. with 2 attending th¢ World Scout JamiK)ree in South Korea and several others inteTrailing around Europe. Our County campsite, Myslole. saw an increase in bookings for residential events &$ units continued to offer these. The Hool was also utilised for training sessions for our volunie¢rs. Overall the site continues lo be developed in line with the wishe5. need5 and wants ofmembers of Girlguiding Kent East. At the end of 2023. together with the other 3 Kent Countie4 we finalised the pur¢h&8e of the freehold the P&xw( campsite. We had held the leasehold together for many yeats but by purchasing the freehold this means that the site will continue to provide residential opportunities for the long tenn benefii of our members. Trefoil celebrated it's 80th birthday in 2023 and this was marked by a celebration event at Folkestone bandstand. Highlighis were the County Choir and the aftern(yJn tea. A large-scale training eveni for volunteers took place in November. It included sessions on how to supwrt leaders to offer a balanced and varied programme within their unil and some fun sessions on music in the uniL utilising social media and lots of dabbles for people to try and tske back to their units. In early 2023. Girlguiding updated their core branding and Rainbows. Brownies. Guides and Rangers have their owm distinclive identilies wiihin ihat brand. Our County website was refreshed during 2023. including aligning It with Girlguiding's new brand strategy. Membership numbers for those aged 4kl 8 continued to remain stable throughout 2023. We have a number of volunteers who have multiple roles, often nmning or SUPFK)rting severdl units. We ¢ontinue to seek additional volunteers to supp)rt the increase in the numbeT of th¢ young rnembers and the opwrtunities that are available to thern. STRuuRE, GOVERNAIYCE AND MANAGEMENT Governing document The charity is controlled by its governing documenl. a deed of trust and constitutes an witncorprdted clwity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1033476 Page 3
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 Principal address 10 Damard Way Kingsnorth Ashford Kent TN25 7FD Trusttts Helen Ward Teresa Watkin5 Helen Marsh Anits Ives Deborah Kemp Linda Clark LA)uise C(Kkle Jacqueline Ann Quigley Natslie Bridgette Curd Lesley Susan Taylor Elizabeth Sarah Barber Michelle Claire Carter Denise Catherine Brooks Fiona Whiskin Charlotte Louise Oleary Jacqueline Hem]itage Deborah Morren Baxter Tina Bean Tara Vaughan Teresa Ann Adams Kale Leech Frances Coutts Helen Brown Indepettdent Exlmintr Fiona Howard FCA CTA FMAAT Xeinadin South East Limited 12 ConqucTh)T Court SittÈngiK)urne Kent MEIO 5BH STATEMENT OF TRUSTEES, RESPONSIBILrriES The tNstees are responsible for preparing the Report of the Tte¢S and the financial statements in accordance with appltcable law and United Kingdom Accounting Standards {United Kingdom Generally Accepled Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Rerts> Regulations 2008 and the provisions of the trust deed requires the IteeS to prepare financial statements for each financial year which give a tThe and fair view of the state of affairs of the charity and of the incoming resources and application of resources. including the income and expenditure. of the charity for that peri(Ml. In preparing those fuwicial stsiements. the tru¢¢5 a requlred to select suitsble accounting policies and then apply them consislently. obsetve the methods and principles in the Charity SORP. make judgements and e5timales thai are reasonable and prudent: prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. Page 4
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 STATEMENT OF TRUSTEES, RESPONSIBILITIES- ¢ontinued The trustees are resFK)nsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial siaiements comply with the Char¢ties Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also reswnsible for safeguarding the &8sets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 1. 7 .1.g..1. 20Z¥..... and signed on its behalf by: Approved by order of the board of trustees on .. . Trustee Page 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIIIDES OF KENT- KENT EAST GUIDES ASSOCIATIO IndependeDt examiDer'$ report lo the lrnstees of Guides of Ktnl- Kent East Guidtt Assoeiation J report to the charity truslees on my examination of the aUnts of Guides of Keni - Kem Easl Guides Association (the Trust) for the year ended 31 December 2023. Responsibilities and basis of report As the charity truslees of the T1 you are r¢snSIble for the prepa)rn of the acwunts in accordance with the requirements of the Charities Act 2011 ('the A,). I rert in respect of rny examination of the Trusl's accounts carried out under Section 145 of the Act and in carrying out my ewniDation I have followed all applicable Directions given by the Charity Commission under Section 145(5Xb) of the Act. Independent examiner's statement I have compleied my examination. I confimi thal no material matters have ¢ome lo my attention in connection with the examination giving me cause to believe that in any material spect. accounting records were not kept in respect of the Trust as required by Section 130 of the Act. or the accounts do not accord with those records. OT the accounts do not comply with the applicable requirements concerning the forn) and content of accounts set out in the Charities {Accounts and Report5) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as p8rt of an indcpendenl examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this rew)rt in order to enable a proper understanding of the accounts to be reached. Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Rew)rting by Charities." Statement of Recommended Practice applicable to charities preparing their accounts in a¢¢ordan¢e with the Financial RerKirting Stsndard applicable in the UK and Republic of Ireland {FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Prnctice issued on l April 2005 which is referred to in the exiant Tegulations but has been withdrawn. This rew)rt is made solely to the Charity's Trustees, as a Edy, in accordance with Part 4 of the Charities (Accounts and RetK)rtsl Regulations 2008. My work has been undertaken so that I might state to the Ch8rÉty's Trustees those matter51 am requId to stsie to them in an Independeni ExamineFs Rew)rt and for no other purpose. To the fullest extent perniitted by law. I do not accept or assume reSnsIbIlity to anyone other than the ChaTity and the Charity's Trustees &$ a ix)dy, for my work or for this rert. Fiona Howard FCA CTA FMAAT Xetnadin South East Limited 12 Conqueror Court Sittinglx)urne Kent ME105BH Page 6
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 Total funds 2022 Total funds Unrestricted Designaied fund fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 11.581 11.581 2,020 Charitsble a¢tivities Activity costs 31,169 31.169 55.809 Other trading activities Inveslrnenl income 565 5,308 565 5.308 6.490 ,228 Total 48.623 48.623 65,547 EXPENDITURE ON Raising fimds 848 6,604 Ch8ritsblt activities Direct costs Support costs Activity costs 11.352 20,062 2.2(K> 140 11,492 20.062 2,21 41,540 13,459 1,783 Total 34.462 140 34.602 63,386 NET INCOMEI(EXPENDITURE) 14.161 (140) 14.021 2,161 RECONCILIAT1014 OF FUNDS Total funds bTh)ught forward 402J43 44263 447,446 445285 TOT AL FUNDS CARIUED FORWARD 416,504 44,263 700 461,467 447.446 The notes forni part of these financial statements Page 7
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION BALAIYCE SHEET 31 DECEMBER 2023 2023 Total funds 2022 Unr¢strided Lksi8nated fimd fund Restricted fimd funds Notes FIXED ASSETS Tangible assets Investments 186.933 186,933 195,137 1,021 186,933 186.933 196.158 CIIRRENT ASSETS Stocks [kb[s Cash at bank 6,634 6.634 5.89) 4,5(K) 243.118 225,585 44,263 700 270.548 232219 44,263 700 277.182 253.508 CREDITORS Amounls falling due within one year 10 (2,648) (2,648) (2,220) NET CURRENT ASSETS 229.571 44.263 700 274.534 251.288 TOTAL ASSETS LESS CURRENT LIABILITIES 416.504 44,263 700 461,467 447,446 NET ASSETS 416.504 44,263 700 461.467 447.446 FUNDS Unrestricted funds Restricted funds 460.767 700 446.606 840 TOTAL FUNDS 461,467 447,446 The financia] statements were approved by the Board of Tnstees and authorised for issue on i.l...l ¢1.1. 20 14....... and were signed on its behalf by: TnLStee The notes fom] part of these financial statements Page 8
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTIIYG POLICIES Bsis of preparing the fmgnei21 stslements The financial statements have been prepared in accordance with the Chartties SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). the Financial Rcporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statcrnents have been prepared to give a 't and f8ir view and have departed from the Charities (A¢wunts and Reports) Regulations 2008 only to the extent required to provide a 'true and faiv view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rdlher than the Accounting and Reporting by Charitie5: Staternent of Recornmended Practice effective from l April 2005 which has since been withdrawn. The Charity's funthional currency is Pounds Srling. The Charity's financial sL8tements are presented to th¢ nearest p)und. Girlguiding Keni East meets the definilion of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical c051 or transaction value unless otherwise ststed in the relevant accounting FK)Iicy. Income All income is recognised once the Charity has entitlement to the income, it is probable that the inrA)me will be received and the amount of income receivable can be mea%uffd reliably. Grants are included in the Stsiement of Financial Activities on a receivable basis. The balance of income receiva for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is receivoj in advance of entitlement of receipt. its recognition is deferred and included in creditors as defeJTed income. Where entitlement occurs before incK)me is received, the income is 8rue. Income tax recoverable in relation to investsncnt income is recognised at the time the investh)ent income is receivable. Other inLX)me is Tewised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service. Expenditure Expenditure is re¢ognised once there is a legal or constructive obligation lo transfer economic benefit to a third party. it is probable a transfeT of ewnomic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is cl&ssified by activity. The costs of each xtivity are made up of the total of direct costs and shared costs, including suptK)rt cosls involved in undertaking &ich activity. Direct costs attributable lo a single activity are allocated dirtttly to that activity. Shared costs which contribute to more than one activity and supwrt costs which not attributable to a single activity are apportioned between those adivlties on a basis ¢on5i51ent with the use of resources. Central slaff costs are allocated on the basis of time spenL and depre¢ialion charges allocated on the portion of the as5ds use. Expcnditure on ¢haTitable a¢¢ivities is incurred on d1CtlY undertaking the activities which further the Charity's objectives as well as any associated supwt costs. Tangible fixed #wts Depreciation is provided at the following annual Tates in order to write off each &sset over its estimated useful Freehold proF Mystole Campsite Plani and rnachinery Computer equipment at varying rales on cost not provided 200/0 on reducing balance 250/0 on reducing balance Page 9 continued...
GIIIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINAIYCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUIYT1Tr4G POLICIES- continued Sloeks Stocks are valued at the lower of cost and net realisable value, after making due al]owan¢e for obsolete and slow moving items. Taxgtion The Charity is exempt from tax on its ¢haTitable activities. Fund accounting Unrestrithed funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricied purposes within the objecls of the charity. Restrictions arise when specified by the donor or when funds are rdised for particular restricted purwses. Further explanation of the nature and PUTFKise of each fund is included in the notes to the financial statements. OTHER TRADINC ACTIVITIES 2023 2022 Sales of badges and county ck)thin8 565 6,490 INVESTMENT INCOME 2023 2022 Interest receivable - ts3din8 5.308 1228 TRUSTEES, REMUNERATION AND BENEFITS The were no trustees, Temuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. During the year, Trustees received any r¢muner4tion or other benefits (2022- £NIL). Trnstees, expen During the year ended 31 December 2023. expense5 totslling £328 were reimbursed or paid directly to 5 Trustees (2022 - £3,497 to 9 TnEslees). Thi5 include& reimbursed expenses for attending meetings, vxsting Units, resources pujrhased for specified events. COMPARATIVES FOR THE STATEMENT OF FINANCIAL A1VITIEs Unrestricted Designated fund fund Restricted fund TolaI funds INCOME AND ENDOWMENTS FROM Donations and legacies ,670 350 2,020 Charitsble adivities Activity costs 55,809 55.809 Other trdding athtvities Investment income 6.490 1228 6,490 1.228 Total 65.197 350 65.547 Page 10 ¢onlinued...
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- tontinued FOR THE YEAR ENDED 31 DECEMBER 2023 COMPARATtVES FOR THE STATEMENT OF FINANCIAL A1vITIEs- continued Unrestricled Designated Restrided fimd fund fimd funds EXPENDITURE ON Raising fund5 6.604 Charitsbk a¢tivities Direct costs Support Costs Activity costs 41,280 13.459 1.783 260 41,540 13.459 1.783 Tol*l 63.126 260 63.386 NKT INCOME Transfers between fund$ 2.071 8,188 1161 (8.188) Net rnovement in funds 10259 (8,188) 2,161 RECOIYCILIATION OF FUNDS Total fimds brought forward 392.084 52.451 750 445285 TOTAL FUNDS CARRIED FORWARD 402J43 44263 447,446 TANGIBLE FIXED ASSETS Freehold property Mystole Campsite Plant and machinery Computer equipment Totals COST Ai l January 2023 Additions 161.509 1,284 37.632 36.158 3.204 238.503 1284 At 31 December 2023 162.793 37.632 36.158 3.204 239.787 DEPRECIATION Ai l January 2023 Charge for year 7252 8.888 33,411 549 2.703 51 43.366 9,488 At 31 De£ember 2023 16,140 33,960 2,754 52,854 NET BOOK VALUE At 31 Dernber 2023 146,653 37,632 2.198 450 186.933 At 31 December 2022 154257 37.632 2.747 501 195.137 Pagell continued...
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- tontinued FOR THE YEAR ENDED31 DECEMBER 2023 FIXED ASSET INVESTMENTS There We no investment assets outside the UK. STOCKS 2023 2022 Stocks 6,634 5.8 DEBTORS: Amouiyfs FALLING DUE WITHIN ONE YEAR 2023 2022 Other debtors 4.500 io. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade ¢r¢dilors Other creditors 206 2.442 2,220 2,648 2,220 MOVEMENT IN FUNDS Net movement in filnds At 31112123 At 111123 Ilnrestrleted funds General fund Designated fund 402J43 44,263 14,161 416.504 44.263 446,606 14,161 460,767 Restricted funds Restricted fund 840 (140) 700 TOTAL FUNDS 447,446 14.021 461.467 Net movement in funds. included in the aEK)ve are as follows: Incoming resources Resource5 expended Movement in fimds Unrestricted funds General fiind 48,623 (34,462) 14,161 Restricted funds Restricted fund (140) {140) TOTAL FUNDS 48,623 (34,602) 14.021 Pag¢ 12 ¢ontinued...
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATIOIY NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023 MOVEMENT IN FUIYDS - ¢oDlinued Comparatives for movement ID fuDd5 Na movement in funds Transfers At 31112122 At 111122 funds Unrestri¢ted llds General fund Designated fimd 392,084 52.451 2.071 8,188 {8.188) 402.343 44.263 444.535 2.071 446.606 Rtttriettd futtds Restricted fund 750 840 TOTAL FUNDS 445.285 2.161 447,446 Comparative nel movement in fimds. included in the aknve are as follows: Incoming Resources expeT]ded Movement in funds Unrestricted funds General fund 65,197 {63,126) 2.071 Restricted fund8 Restri¢trd fid 350 (260) TOTAL Fuf4DS 65,547 (63,386) 2.161 A cunEnt year 12 months and prior year12 months combined position is as follows: Net movernent in funds Transfe between fid5 Al 31112123 At 111122 Ilnrestricttd fvnds Generdl fund Designated fund 392.084 52.451 16.232 8,188 (8,188) 416.504 44,263 444.535 16232 460.767 Rutricted fund$ Restricted fid 750 (50) 700 TOTAL FUNDS 445.285 16,182 461.467 Page 13 continued...
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FIIYANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 DECEMBER 2023 MOVEMENT IN FUNDS- ¢ODtinued A current year 12 months and prior y&qr 12 months combined nel movement in funds. included in the above are &8 folk)ws: Incoming resource5 expended Movement in fimds Unrestrieted funds General fund 113.820 {97,588) 16232 Restrirted funds Restricled fund 350 (41MJ) (50) TOTAL FUNDS 114.170 (97.988) 16,182 12. RELATED PARTY DISCLOSURES There were no Telaied paTty transactions for the year ended 31 December 2023. 13. GIRLGUIDIIYC PAXWOOD KENT The Girlguiding Kent East County Commissioner is. by way of oifice. one of the five Tntee$ of the P&xwo)d facility, which is gOVcd by a wnstilutlon dated l O November 2014. The constitution specifies that the County Commissioners of each of the four Keni Counties (Greater London Kent, Kent EasL Kenl Weald and Kent West) a Trusiees. together with the Treasurer of Paxwood. The constitution specifies thai ihe four counties are entitled to a quarter share of any profit or1055 on the disFK)sal of the facility. The chartsty purch&sed a third of the property for £0.33 on 29 November 2023. 14. INDEPENDENT EIlYERs FEES From the accn of £2.442 relating to accounlan¢y fees, 50Yo (£1,221) relates to the fees for the independent examination. Page 14
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION DETAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 INCOME AND ENDOWMENTS Donatiow and legaei¢s Donalion5 Grants 11.581 1,670 350 11.581 2,020 Oihtr trnding activities Sales of badge5 and Lx)unty clothing 565 6.4 Investmenl income Interest receivable- trading 5J08 1228 Ch8ritsble artivities Income fiom charitsble activities 31.J69 55.809 Totsl incoming re50urres 48,623 65,547 EXPENDITURE RgisiDg doD4tioD5 4ttd lepeies Badges and County clothing 848 6.604 Chgritable Activitie5 Membership SubriptIOnS Programme & training Campsite Girlguiding Marketing and infonnation General athninistraiive expense Bank charges Insurance IT 5011ware and consumables Stordge rents Governance costs Freehold property Plant and machinery Computer equipment 1,355 9,033 3.560 2200 305 1.028 486 2,745 850 32230 1,783 1,435 1.354 565 873 126 2,961 8,882 549 50 2.957 4.638 687 224 33.754 56,782 Total resouT¢e5 expended 34,602 63.386 Net income 14,021 2,161 This page does not fo part of the statutory financial statements Page 15