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2022-12-31-accounts

Charity Registration No. 1060476

Company Registration No. 00259058 (England and Wales)

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

10 Bridge Street Christchurch Dorset BH23 1EF

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

CONTENTS

Page
Company informaton 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of fnancial actvites 6
Balance sheet 7 - 8
Notes to the fnancial statements 9 - 20

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs E A Dawkins
Mrs A D Wilson
Mrs J M Daniels
Mrs L M Grocot
Mrs T Fisher
Mrs C H Hohne
Mrs H M Longland
Mrs R E Tatum
Secretary Mrs H M Longland
Charity number 1060476
Company number 00259058
Principal address 174 Christchurch Road
West Parley
Ferndown
Dorset
BH22 8SS
Registered ofce 174 Christchurch Road
West Parley
Ferndown
Dorset
BH22 8SS
Independent examiner TC Group
10 Bridge Street
Christchurch
Dorset
BH23 1EF

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their report and financial statements for the year ended 31 December 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The objects of the charity are to establish and maintain in Hampshire or Dorset, or either of those counties, one or more camps for the use, on such terms as may be thought proper, of the members of the Guide Association and members of such kindred societies or institutions as are approved by the charity. To achieve this The Bournemouth Guide Camp Association maintains a site for camp and pack holidays at Dudsbury, near Ferndown, Dorset. There have been no changes in policy in the current year.

The camp site is an Iron Age Fort. The site is registered as an ancient monument with English Heritage due to its unique archaeological significance. In recent years the charity has completed a project to preserve the site and create a new heritage footpath with interpretation panels for the use of locals and users of the Guide Camp. The new footpath has been operative since 20th November 2020.

Activities have gradually been returning to normal as the effects of the Coronavirus Pandemic recede with pack holidays and camping activities resuming and increasing. Fund raising Events were back to pre-Pandemic levels and in addition to the Guide Movement the site was used by the Boys’ Brigade, a private Craft Club, the Beavers, Hampshire Outdoors, the Scouts, a Dog Training Club, a school run by Somerset Council and Hampreston First School.

Sunbeams Day Nursery continued to utilise the Site for up to five days per week during term time. The arrangements were again renewed in August for a 12 month period until July 2023. In addition they are now running Holiday Camps in the summer and Easter holidays and the summer and autumn half terms.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Volunteers

Voluntary assistance was provided throughout the year. Such assistance has been essential to the running of the charity particularly in fulfilling the objects of the charity. The work of Dudsbury and its associated Events are run by the trustees and the fundraising committee which amounts to around 20 individuals. When Events are run we receive additional assistance from local guide leaders working under our supervision.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Achievements and performance

Financial review

We entered 2022 with the effects of the Pandemic subsiding and bookings resuming and picking up. As confidence returned the pace of recovery increased and we enjoyed a successful year on all fronts with a cash surplus achieved.

As operations returned to normal we had the confidence to undertake a substantial project in the shape of the partial rebuilding and total renovation of the on-site Toilet & Shower block. Friends of Dudsbury provided £20,000 towards this project with Talbot Trust kindly contributing £5,000. With funds already set aside we were able to complete this and still have a small cash surplus for the full year.

Sunbeams Nursery School have continued to utilise the site for their Forest School. They had their challenges during the Pandemic but they appear to be getting back to pre-Pandemic levels and we are pleased to have them making use of our facilities.

We remain committed to updating and expanding our Management structure but attracting suitable volunteers remains problematic. Revising our Memorandum & Articles of Association remains an aspiration that we wish to achieve as soon as possible.

Grant funding & donations

Unrestricted donations totalling £1,390 (2021: £896) were received in the year in addition to restricted donations totalling £27,536 (2021: £1,785) from a number of sources including the BH Coastal Lottery and the Arnold Clark Foundation. Unrestricted legacies of £2,500 (2021: £NIL) and restricted legacies of £1,618 (2021: £NIL) were also received in current year. In addition, we did benefit from Government backed Grants totalling £2,667 (2021: £16,097). After providing £20,000 towards the Toilet Block refurbishment Friends of Dudsbury are also pledging to support Phase 2 of this project which relates to the provision of disabled toilet facilities. Planning permission is currently being sought. We have received no payments in kind etc remains the same.

Grant Giving

No Grants were made during the year.

Reserves Policy

The charity’s free reserves (that is those funds not tied up in fixed assets or designated and restricted funds) at 31 December 2022 were £80,198 (2021: £68,208). The directors consider that this is an appropriate level of free reserves to meet the charity’s continuing operational obligations and fugitive monies.

Forecasts for 2023 appear to be realistic based upon encouraging levels of bookings generated thus far and we are confident that we have sufficient financial reserves to maintain our activities for the foreseeable future.

Investment Policy

Under the memorandum and articles of association, the charity has the power to make any investment, which the trustees see fit.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Risk

Our Risk Assessment has been updated to reflect the issues arising from the Pandemic and continued to be reviewed regularly as the changing circumstances unfold. We believe our records meet relevant Data Protection guidelines (GDPR ).

Structure, governance and management

Mrs E A Dawkins Mrs A D Wilson Mr P J Harris (Deceased 26 August 2023) Mrs J M Daniels Mrs L M Grocott Mrs T Fisher Mrs C H Hohne Mrs H M Longland Mrs R E Tattum

R Tattum has filled vacant post of Management Adviser.

Specific Positions are as follows: Management Adviser - R Tattum Bookings Adviser - E A Dawkins Members' Secretary - L M Grocott Site Manager - J M Daniels

The trustees' report was approved by the Board of Trustees.

Mrs H M Longland

Trustee Dated: 29 August 2023

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

I report to the trustees on my examination of the financial statements of The Bournemouth Guide Camp Association (the charity) for the year ended 31 December 2022.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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:

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 financial statements to be reached.

James Paget FCCA TC Group

10 Bridge Street Christchurch Dorset BH23 1EF

Dated: 29 August 2023

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2022
2022
2022
Notes
£
£
£
Income from:
Donatons and legacies
3
6,555
-
29,154
Charitable actvites
4
23,620
-
-
Other trading actvites
5
7,651
-
-
Investment income
6
117
-
-
Total income
37,943
-
29,154
Expenditure on:
Raising funds
7
1,960
-
-
Charitable actvites
8
28,547
-
360
Other
12
137
-
-
Total resources expended
30,644
-
360
Net incoming/(outgoing) resources
before transfers
7,299
-
28,794
Gross transfers between funds
34,246
-
(34,246)
Net income/(expenditure) for the year/
Net movement in funds
41,545
-
(5,452)
Fund balances at 1 January 2022
208,067
5,000
8,096
Fund balances at 31 December 2022
249,612
5,000
2,644		 Total
2022
£
35,709
23,620
7,651
117
67,097
1,960
28,907
137
31,004
36,093
-
36,093
221,163
257,256		 Total
2021
£
18,856
9,366
3,167
6
31,395
761
35,809
14
36,584
(5,189)
-
(5,189)
226,352
221,163

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

BALANCE SHEET

AS AT 31 DECEMBER 2022

Notes
Fixed assets
Tangible assets
13
Heritage assets
14
Current assets
Stocks
15
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total assets less current liabilites
Income funds
Restricted funds
19
Unrestricted funds - designated
20
Unrestricted funds - general		 2022
£
2,880
2,959
85,963
91,802
(3,690)		 £
168,694
450
169,144
88,112
257,256
2,644
5,000
249,612
257,256		 2021
£
2,809
1,967
80,857
85,633
(4,779)		 £
139,859
450
140,309
80,854
221,163
8,096
5,000
208,067
221,163

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2022

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2022.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 29 August 2023

Mrs R E Tattum

Trustee

Company Registration No. 00259058

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

Charity information

The Bournemouth Guide Camp Association is a private company limited by guarantee incorporated in England and Wales. The registered office is 174 Christchurch Road, West Parley, Ferndown, Dorset, BH22 8SS.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

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 foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors 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 funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

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 the amount is not known, the legacy is treated as a contingent asset.

1.5 Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure is classified as follows:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Governance costs

Those support costs incurred to meet the statutory and constitutional requirements of the charitable company.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, repairs and maintenance costs, finance etc which supports the charity's activities. All support costs are deemed to relate to the charitable activity of the charitable company, any costs related to other income methods are deemed to be immaterial.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 15% on reducing balance, 10% on cost and 2% on cost Fixtures and fittings 15% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Heritage assets

Heritage assets are valued at cost subject to an annual impairment review. Due to the low cost of the sole asset, charging depreciation would be inappropriate and any impairment unlikely. See note 14.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated 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 overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified 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 services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

3 Donations and legacies

Unrestricted
Restricted
Total
Total
funds
funds
general
2022
2022
2022
2021
£
£
£
£
Donatons and gifs
1,388
27,536
28,924
2,680
Legacies receivable
2,500
1,618
4,118
-
Grants
2,667
-
2,667
16,097
Membership fees
-
-
-
79
6,555
29,154
35,709
18,856
For the year ended 31 December 2021
17,071
1,785
18,856
4
Charitable actvites
Unrestricted
funds
Unrestricted funds
2022
2021
£
£
Campers and hikers fees
23,620
9,366
5
Other trading actvites
Unrestricted
Total
funds
general
2022
2021
£
£
Souvenirs & sundries sales
3,408
1,319
Census
857
673
Field & storage rent
320
-
Fundraising events
3,066
1,175
Other trading actvites
7,651
3,167		 Total
2022
£
28,924
4,118
2,667
-
35,709		 Total
2021
£
2,680
-
16,097
79
18,856
18,856
Unrestricted funds
2021
£
9,366
Total
2021
£
1,319
673
-
1,175
3,167

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

6
7		 Investment income
Unrestricted
funds
general
2022
£
Deposit account interest
117
Raising funds
Unrestricted
funds
general
2022
£
Trading costs
Souvenirs & sundries - cost of sales
1,960
1,960		 Total
2021
£
6
Total
2021
£
761
761

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

8 Charitable activities

Restricted
funds
Unrestricted
funds
2022
2022
£
£
Rates
-
2,090
Insurance
-
2,982
Gas, electricity & water
-
3,559
Telephone
-
1,524
Postage, statonery & adverts
-
47
General upkeep & maintenance
360
6,320
Depreciaton of freehold buildings & improvements
-
8,383
Depreciaton of furniture & equipment
-
1,589
360
26,494
Share of governance costs (see note 9)
-
2,053
360
28,547
Analysis by fund
Unrestricted funds - general
-
28,547
Restricted funds
360
-
360
28,547
For the year ended 31 December 2021
Unrestricted funds - general
-
34,775
Restricted funds
1,034
-
1,034
34,775		 Total
2022
£
2,090
2,982
3,559
1,524
47
6,680
8,383
1,589
26,854
2,053
28,907
28,547
360
28,907		 Total
2021
£
2,700
2,281
3,323
1,159
182
14,763
7,633
1,715
33,756
2,053
35,809
34,775
1,034
35,809
34,775
1,034
35,809

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

9 Support costs

Support costs
Support
costs
Governance
costs
£
£
Independent examiner fee
-
2,040
Company registraton fee
-
13
-
2,053
Analysed between
Charitable actvites
-
2,053		 2022
£
2,040
13
2,053
2,053		 2021
£
2,040
13
2,053
2,053

Governance costs includes payments to the accountants of £2,040 (2021- £2,040) for independent examination fees.

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

A total of £384 of expenses were reimbursed to 3 trustees in the year, (2021: £6,367 to 5 trustees), for the purchase of small items of repair, equipment, souvenir and administration expenditure.

11 Employees

There were no employees during the year.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

12
Other
Unrestricted
funds
2022
general
Bank charges
137
137
13
Tangible fxed assets
Freehold land
and buildings
Fixtures and
ftngs
£
£
Cost
At 1 January 2022
310,183
68,213
Additons
37,566
1,241
At 31 December 2022
347,749
69,454
Depreciaton and impairment
At 1 January 2022
180,285
58,252
Depreciaton charged in the year
8,383
1,589
At 31 December 2022
188,668
59,841
Carrying amount
At 31 December 2022
159,081
9,613
At 31 December 2021
129,898
9,961		 Total
2021
£
14
14
Total
£
378,396
38,807
417,203
238,537
9,972
248,509
168,694
139,859

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

14 Heritage assets

£

At 1 January 2022 and at 31 December 2022 450

The above relates to the Freehold land at Dudsbury. The camp site is an Iron Age fort. The site is registered as an ancient monument with English Heritage due to its unique archeological significance. As such the book value of the site remains, without any further adjustment being deemed necessary.

15
Stocks
Raw materials and consumables
16
Debtors
Amounts falling due within one year:
Prepayments and accrued income
17
Creditors: amounts falling due within one year
Notes
Deferred income
18
Trade creditors
Accruals and deferred income
18
Deferred income
Arising from deferred campers deposits		 2022
£
2,880
2022
£
2,959
2022
£
1,250
400
2,040
3,690
2022
£
1,250		 2021
£
2,809
2021
£
1,967
2021
£
1,525
1,214
2,040
4,779
2021
£
1,525

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

19 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 January 2022

£
Freehold land at Dudsbury
450
Camper toilet block fund
7,646
Bequests
-
Wheel chair matng
-
Defbrillator
-
8,096		 Movement in funds
Incoming
resources
Resources
expended
Transfers
Balance at
31 December 2022
£
£
£
£
-
-
-
450
25,803
-
(33,246)
203
1,618
(360)
-
1,258
733
-
-
733
1,000
-
(1,000)
-
29,154
(360)
(34,246)
2,644		 Movement in funds
Incoming
resources
Resources
expended
Transfers
Balance at
31 December 2022
£
£
£
£
-
-
-
450
25,803
-
(33,246)
203
1,618
(360)
-
1,258
733
-
-
733
1,000
-
(1,000)
-
29,154
(360)
(34,246)
2,644
2,644

The £450 relates to the cost of the freehold land at Dudsbury which is considered to be an inalienable asset due to its historical importance and therefore should be shown as a restricted fund.

The bequest adheres to the terms of a will stipulating that monies should be spent on the House at Dudsbury.

20 Unrestricted funds - designated

These are unrestricted funds which are separated from the charity's general fund made up as follows:

Movement in
funds
Balance at Incoming
Balance at
1 January 2022 resources 31 December 2022
£ £ £
Chalet refurbishment 5,000 - 5,000

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

21 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
Designated
Restricted
2022
2022
2022
£
£
£
Fund balances at 31 December
2022 are represented by:
Tangible assets
168,694
-
-
Heritage assets
-
-
450
Current assets/(liabilites)
80,918
5,000
2,194
249,612
5,000
2,644		 Total
2022
£
168,694
450
88,112
257,256		 Total
2021
£
139,859
450
80,854
221,163

22 Related party transactions

Transactions with related parties

The charity has a very close relationship with Bournemouth North Division Guide Association and Bournemouth South Division Guides, these charities together nominate the majority of directors and provide occasional funding to enable the charity to carry out its charitable objectives. Grants received from these and other local Guide groups, if any, are shown in note 3.

The charity is paid a 'Census' annually of £1 per head registered with Bournemouth North and South Guides.

Donations from Trustees in the year totalled £NIL (2021: £ NIL).

Maintenance services are provided by D R Webb, husband of Camp Advisor, S Webb. In the year £5,433 was paid for labour and materials and £437 reimbursed to S Webb for the general upkeep and maintenance of the site (2021: £5,391 ).

S & D R Webb live at The Cottage which is owned by the charitable company. They contribute to the heating costs of the cottage, as at the balance date there were no contributions outstanding.

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