Charity registration number 1033476 (England and Wales) GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 • xeinadin
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trusta6s Ms H Ward Ms T Watkins Ms H Marsh Ms D Kemp MSA Ives Ms Lclark Ms M Plester Ms H Bamett Ms E Mugford Ms R Hinnells Ms L Cockle Ms K Balmer Ms J Quigley Ms C Q'Leary Ms E Barber Ms L Taylor Ms N Curd Ms J Hermitage Ms D Baxier Ms T Bèan Ms T Adams Ms F CoLrtts (Appoinled 1 March 2024) (Appoinled 1 March 2024) (Appointed 20 January 2024) Charlty number (England and Wales) 1033476 Principal address 10 Damara Kingsnorth Ashford Kent TN25 7FD Independènt examiner Xeinadin South East knmited 12 Conqueror Court Sittingboume Kent United Kingdom ME10 5BH
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION CONTENTS Page Trustees, report Statement of trustees, responsibilities Independent examinerfs report Statement of financial activities Balance sheet Note5 to the financial statements 8-15
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their annual report together with the finanual statements of the Charity for the year from 1 January 2024 to 31 December 2024. The diarity also trades under the name Girlguiding Kent East Registered Address: 10 Damara Way, Kingsnorth, Ashford, Kent TN25 7FD Consl'tution or Deed.. Royal Charter Goveming Document. Constitution of Guides of Kent- Kent East Objectives and adivitl8S To pursue the objectives of Girlguiding, using balanced. stimulating programmes apprOFate for each age group, thereby unlocking and developing the potential of girls and young women and encouraging good citrzenship. Public benefit The trustees havè paid due regard to guidance issued by the Charity Commission in deciding that activiti8s the charity should undertake. Trustees of Girlguiding Kent East County Janua - December 2024 "Coun pSIdent Coun Commissioner ssistant Count Commissioner reasurer hair of Finance hair ofAdult &Jpport hair of Guiding Development hair of Marketin & Communications alerie Hale ichelle Plester Vacant eresa Watkins Helen Marsh Linda Clark Kate Leeth (until 3110812024 Balmer Division Commissioner5- Division shford Crown shford Knoll Canlerbu Faversham Folkestone Herne Ba Sandwich Sheppey Sittingboume South Foreland SoLrth Goodwin enterden hanet East hanét North hanet South itstable Rebecca Hinnells Louise Cockle elen Ward enrietta Bamett Eleanor Mu ford Michellè Carter until 3110812024), Natalie Curd Charfotte O'Lea Linda Clark Ina Bean Fiona lskin until 3110812024), Lesley Taylor Elizabeth Barber el)orah Baxter ran Coutts enise Brooks (until 3110812024 acqueline Herniitage, Ja uèline Qui nita Ives, Deborah Kem eresa Adams le "denotes nonVoting member 'all Division Commissioners are also Trusteès of Guides of Kent- Kent East Guide Association.
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 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 wth the Tnjstees and others in the County. Each Trustee receives appropriate training- each Division Commissioner follows the Girlguiding Commissioner Training Scheme with the support of a mentor and attends training presented by County, Region and Gidguiding personnel. Vlthere to members share the Trustee responsibilities for the Division, each Division only ha5 one vote. Achievements and perfomiance Significant aGliwties and achievements against obieGlives Several large scale adventure events took place throughout the year. We held successful sleepovers at SOAR trampoline park for the Brownies. Guides and Rangers in Marth and April. There were over 100 young member5 in attendance at each sleepover. At the beginning of June, the Brownies came together at Lower Grange Fami for their Fearless on the Fann event. They were able to try out adventurous aGtivitie5 induding archery, tomahawk throwng, pedal karting, climbing and lots more. In July the Rainbows joined Sfida, our County mascot, for a day out at the Rare Breeds Centre for an animal packed fun filled expedition. Also in July the Guides and Rangers took to the water for their Wet and Wld event at st Andrews Lake. They had the chance to try out paddle boarding, kayaking and have fun in the aqua park. Our County Choir held 'A Night at the Movies. activty day and concerL During the day young member5 could take part in ar( drama and Singing workshops. Plus they had a thance to sing with the Choir during the evening concert. Trustees were appointed to lead existing Divisions as appointments of the current posiholders conduded. New Commissioners were supported by an experienced mentor. Wé continue to support both young and adult members attending international opportunities offered at a Region level, with 2 interrailing around Japan and 2 others intealling around Europe during thé Summer. Several units in our County also attended Region's Converge on Cardiff event in October. Our County campsite, Mystole, continues to be booked by units for trieir residential events. The Hoot Was also utilised for meetings and training sessions for our volunteers. Overall the site continues to be developed in line wth the wishes. needs and wants of members of Girlguiding Kent East. Paxwwd campsite was also busy wth booknngs from units for residential events. Trefoil continues to thrive in the County, with a new Guild opening in 2024. Highlights during the year induded croquet, indoor bowls and a luncheon for their members. At the end of August the University of Kent p18yed host to RegiDn's annual review and lots of the County Trefvil members attended. Most of our core training has now moved online via Girlguiding's leaming platfonn. However our trainers regularfy delivered first aid training session5 fvr our volunteers during the year. Membership numbers for thase aged 4k18 continued to remain stable throughout 2024. We have a number of volunteers who have multiple roles, often running or supportÈng several units. We continue to seek additional volunteers to support the increase in the number of the young members and the opportunities that are available to them. Financial review Going concem After making appropriate enquiries, the Trustees have a reasonable expectation that th8 Charity ha5 adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concem basis Gan be found in the accounting policies.
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place ttrmitigate exposure to the major risks. Structure. govemance and management The charity 15 controlled by its goveming documen( a deed of trust and constitutes an unincorporated charity. The trustees. report wa5 approved by the Board of Trustees. VioDFef Ms M Plester Trustee 28 May 2025
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees are responsible for preparing the Tnjstees, Report and the finanaal statements in accordance with applicAble law and United Kingdom Accounting Standards (Untted Kingdom Generally Accepted AccDunting Practice). The law applicable to charities in England and Wales requires the INstees to prepare ff nanThal statements for each financial year which give a true and fair view of the stste of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financtal statements, the trustees are required to.. select suitable accounting policies and then apply them consistently., - obseNe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent. state whether applicable accounting stsndards have been followed, subject to any material departures disdosed and explained in the financial 5tatements', and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting rettfds that disdDse wFth 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 {AGcount5 and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and henGe for taking reasonable steps for the prevention and detection of fraud and other irregularities.
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION I report to the trustees on my examination of the financial statements of Guides of Kent - Kent East Guides Association (the charity) for the year ended 31 December 2024. Responsibilities and basis of report As the trustees of the charity you are responsible for the Fxeparation of the financial statements in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the tharitys financial statements carried Dut under section 145 of the Charities Act 2011. In carrying out my examination I have fdlowed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. Independent examineV5 Statement Your attention is drawn to the lact that Ihe charity has prepared Ihe financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial ststements in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) in preferenc& to the Accounting and Reporting by Charities". Statement of Recommendèd Practice issued on 1 April 2005 which is referred to in the exiant regulations but has now been withdrawn. l understand that this has been don8 in order for the financial statements to provide a true and fair view in accordance with UK Generally ACpted Accounting Practice. 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 Charities Aci 2011. the financial ststements do not accord with those records; or the finanaal statements do not comply wth the applicable requirements conceming the form and content of finanaal ststements set out in the Charities (Accounts and Reports) Regulalions 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination. I have no COnmS 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 financial statements to be reached. Fiona Howard FCA CTA Xelnadin South East Limited 12 Conqueror Court Sittingboume Kent ME10 5BH United Kingdom 28 May 2025
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GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Notes Fixed assets Tangible assets 11 182,848 186,933 CuThènt assets Stocks Debtors Cash at bank and in hand 12 13 6,377 864 274,282 6,634 270,548 281.523 277,182 Creditors: amount8 falling due within one year 14 (5,053) {2,648) Net cuffent assets 276,470 274,534 Total assets less current liabillties 459,318 461,467 The lunds of the charity EndowTnent frjnds - restricted fund Restricted income funds Unrestricted funds 16 15 17 44,263 700 414,355 44,263 700 416,504 459,318 461,467 The financial statements were approved by the trustees on 28 May 2025 LO)(ÉJfv- Ms M Plester Trustee
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting pollcie6 1.1 Accounting conventlon The financial statements have been preparéd in accordance wth thè charity's governing document, the Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP "Accounting and Reporting by Charities: Ststement of R&commended Practice applicatle to charities preparing their accounts in accordanc8 Wtth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102). The chaiity is a Public Benefft Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provid6 a twe and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practic& which is referred to in the Regulations but which has since been withdrawn. The financial statements ar6 prepared in stsrfing, which is the fvnclional currency of the charity. Monetary amounts in these financial statements are rounded to th8 nearest £. The financial statements have been pr8pared under the histprical cost convention, modified to include the revaluation of freehold Froperties and to include investment properties and rtain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going concem At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the fores8eable future. Thus the trustees continue to adopt the going concem basis of accounting in prèparing the financial statements. 1.3 Charitable funds Unrestricted funds are availatle for use at the discretion of the INstees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment fund5 are subject to specific conditions by donors Ihat the capital must be maintained by the charity. 1.4 Income Income is recognisad when the charity is legally entiled to it after any perfomance conditions have been met. the amounts can be measured reliably, and it is probable that income will be receivéd. Cash donations are recognisad on receipt. Other donations are recognised once the charity has bè8n notified of the donation, unless perfomiance conditions require defeal of the amounL Income tsx recoverable in relation to don*ions received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If thè amount is not known, the legacy is treated as a contingent asset.
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting pollcles (Continued) 1.5 Expèndlture Expenditure is recognised once there is 8 legal or constructive obligation to transfer economic benefit to a third paty, it is probable Ihat a transfer of economic benefits wll be required in settlement, and the amount of the obligation can be measured rejiabty. Expenditure is classified by activity. The costs of each activity are made up of the totsl of direct costs and shared costs, induding support costs involved in undertaking each 8Ctivty. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs vthich contribLrte to more than one aclivty and support Costs thich are not attributable to a single activity are apportioned betsveen those activities on a basis consistent vlith the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges are allocated on Ihe portion of the asset's use. 1.6 Tanglbla flxed assets Tangible fixed assets are initially measured at cost and subsequenlly measured at cost or valuation, net of depreciation and any impaimient losses. D8pr&ciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the follcming bases: Freehold land and buildings Plant and equipment Cc4nputer equipment Mystole Campsits at varying rates on cost 200h on reducing balance 25% on reducing balance not provided The gain or loss arising on the disposal of an asset is detenined as the difference beiween the sale PToceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Impairnient of fixed assets At each reporting end date, Ihe chaiity reviews the carrying amounts of its tangible assets to detemine whether there is any indication that those assets have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine th8 extent of the impairment loss (if any). 1.8 Inventories Inventories are statèd at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those ovetheads that have been incurred in bringing the inventories to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cosL Net realisable value is the 6Stimated selling pri les5 all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 1.9 Cash and cash equivalènts Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting pollcies (Continued) 1.10 Financial Instruments The charity has elected to apply the provisions of Section 11 'Basic Financi81 Instruments, and Section 12 'Olhw Finanual Instruments Issues, of FRS 102 to all of its financial instnjments. Financial instruments are reccgni5ed in the charitys balance sheet en the charity becomes paty to the contractual provisions of Ihe instrumènt. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right Io set off the recognised amounts and theré is an intention to settle on a net basis or to realise the asset and setue the liability simultaneously. Basic financlal assets Basic financial assets, vthich include dd)tors and cash and bank balances. are initially measured at transaction pri including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, wthere the transaction is measured at the present value of the future receipts discounted at a market rate of interest Financia asset5 dassified as re1vable within one year are not amortised. 8asic financlal Ilabilitles Basic financial liabilities, including creditors and bank loan5 are initially recognised at tran5aclion price unlèss the arrangement constibJtès a financing transaction, where the debt instrument is measured at the presènt value of th6 future paymènts discounted at a market rate of interest. Finanaal liabilities tlassified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised Cost, Using the effective interest rate method. Trade creditors are obligations to pay for goods or service5 that have been acquired in tha ordinary Course of operations from suppliers. Amounts payable are dassified as Gurrent liabilities if payment is due within one year or less. If not. they are presented as non-cUenl liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effeclive interest method. Derecognltlon of flnancial liabilltles Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Income from donations and legacies Unrestricted Unrestricted funds funds 2024 2023 Donations and gifts Grants 750 11,582 1,550 11,582 10-
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from charitable activities Unrestricted funds 2024 Unrestricted funds 2023 Activity Income Membership and programme and training income 32.485 31,169 Income from investments Unrestricted Unrestricted funds funds 2024 2023 Interest receivable 6,806 5,308 Other income Unrestricted Unrestrfcted funds funds 2024 2023 Other income 3.171 565 Expenditure on raising funds Unrestricted Unrestrlcted fund5 funds 2024 2023 Tradlng costs Opening stock Purchases of goods for resale Closing stock 6,634 4.417 {6.371) 4,674 11
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expenditure on chayltable activities Chaiitable activities 2024 Charitable activities 2023 Direct costs Depreciation and impairment Membership subs out Programme and training Campsitè Girfguiding Marketing and infomiation General administration expenses Bank fees Insurance Storage rent Govemance costs 4,834 699 15,991 6,740 4,461 965 1,032 459 2,693 600 2.567 1.355 9,033 3,0 2,200 305 1,028 486 2,745 600 2,961 41,041 33,755 Analysis by fund Unrestricted fijnds Restrict8d funds 41.1)41 33,615 140 41,041 33,755 Trustees None of the tru5tee5 (ar any persons connected them) reiVed any remuneration or benefit5 from the chaTity during the year (2023- nil). Trusteeslvolunteers were reimbursed £1903 {2023 - £328) for expenses paid on behalf of the charity during the year. other expenditure Unrestricted Unre8tricted funds funds 2024 2023 Net105s on disposal of tangible fixed assets 10 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 12-
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 11 Tangible fixed assets Freehold land and buildings Plant and equlpment Computer equipment Mystole CaMlte Totsl C05t At 1 January 2024 Additions Disposals 162.793 36,158 1.196 3,204 37,632 239,787 1.196 (2.822> (2,822) At 31 DecembeT 2024 162.793 37,354 382 37,632 238.161 Depreciation and impainnent At 1 January 2024 Depreciation charged in the year Eliminated in respect of disposals 16.140 4,338 33.960 2,754 52,854 4,835 (2,376) (2,376) At 31 December 2024 20.478 34,456 379 55,313 Carrying amount At 31 Decernber 2024 142.315 2,898 37,632 182,848 At 31 December 2023 146.653 2.198 450 37,632 186,933 12 Stocks 2024 2023 Finished goods and goods for resale 6,377 13 Debtors 2024 2023 Amounts falling due within one year: Trade debtors 14 Creditors: amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income 1,567 3,486 206 2,442 5,053 2,648 13-
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 15 Restrlcted funds The restricted funds of the charity comprise the unexpended balances of dDnations and grants held on twst subject to specific conditions by donors as to how they may be used. At 1 January Resources 2024 expended At31 December 2024 700 700 Previous year: At l January 2023 Resources expended At31 December 2023 (140) 700 16 Endowment funds- restricted fund These are endowynent funds funds which are mat8rtal to the charitys activities. At 1 January 2024 At31 December 2024 44,263 44,263 Previous year: At 1 January 2023 At31 December 2023 44,263 44.263 17 Unrestrfcted funds The unrestricted funds of the charity comprise Ihe unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 January 2024 Incoming Resources resources expended At31 Deeember 2024 General funds 416,504 44,012 148,161) 414,355 14-
GUIDES OF KENT- KENT EAST GUIDES ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 17 Unrestricted funds (Continued) Previous year: At 1 January 2023 Incoming Resources resources expended At31 December 2023 General funds 402,343 48,624 {34,463) 416,504 18 Related party transactlons 19 Glrlguldlng Paxwood Kent The Gidguiding Kent East County Commissioner is, by way of office, one of the five Trustees of the Paxwood facility, which is govemed by a constitution dated 10 November 2014. The constitution specifie5 that the County Commissioners of each of the four Kent Counties (Greater London Kent, Kent East, Kent Weald and Kent Wèst) arè Trustees, together with the Treasurer of Paxwood. 15-