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 apprOF￿ate 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
p￿SIdent
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 non￿Voting 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 inte￿alling 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
AC￿pted 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 COn￿mS 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 defe￿al 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 dete￿nined 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 re￿1vable 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-cU￿enl 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) re￿iVed 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
CaM￿lte
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-