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← The Bournemouth Guide Camp Association

2024-12-31-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 2024

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 - 22

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

COMPANY 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
Mrs E Winkley (Appointed 14 February 2025)
Secretary Mrs H M Longland
Charity number 1060476
Company number 00259058
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 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

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.

On site activity has continued to rise and we continue to see visitors from afar, it is good to see a slight increase in booking income. We received a large donation during 2024 from the Friends of Dudsbury specifically to allow an outside accessible toilet/shower block to be built. It has been welcomed by many who camp on the site.

Our onsite fund-raising activities were successful. We also welcomed back the Boys’ Brigade, 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 three days per week during term time. The arrangements were again renewed in August for a 12 month period until July 2025. We allowed a wedding party on site last year, to a local leader which was a welcome income generator.

The site continues to benefit from the upgraded booking and accounts systems. With our visible availability now showing online, via our website, this has helped to increase our capacity and number of visitors to our site.

Local units have benefited from discounted prices for running their unit meetings outside during the summer periods, allowing girls and leaders to enjoy the outside. We have also introduced monthly coffee mornings to encourage local leaders just to enjoy the site. Our annual open day is proving popular, and continues to grow momentum. It was lovely to welcome a local workforce on site to carry out some volunteering as part of the work charity focus.

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 2024

Achievements and performance

Financial review

We entered 2024 on a positive note, with lots of bookings for the year ahead.

With the site getting more visitors we have seen a significant increase in our repair and renewals to the site and have taken the opportunity to upgrade, rather than just repairing. Major works to the veranda of the Chalet, and lots of tree work to the site had to be completed. We also installed a new fire alarm system to keep us up to date and compliant with the latest regulations.

We have seen the affect of the price increase in both Gas and Electric during 2024.

A new fire system was installed into The House, and major upgrades to the electrics of the site were undertaken following our annual inspection.

Sunbeams Nursery School have continued to utilise the site for their Forest School 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 £17,233 (2023: £985) were received in the year in addition to restricted donations totalling £468 (2023: £504) from BH Coastal Lottery. Unrestricted legacies of £NIL (2023: £NIL) and restricted legacies of £NIL (2023: £NIL) were also received in the current year. We have not benefitted from Government backed Grants in current year (2023: £NIL).

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 2024 were £50,117 (2023: £74,654). 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 2025 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.

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 ).

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

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

FOR THE YEAR ENDED 31 DECEMBER 2024

Structure, governance and management

Mrs E A Dawkins Mrs A D Wilson Mrs J M Daniels Mrs L M Grocott Mrs T Fisher Mrs C H Hohne Mrs H M Longland Mrs R E Tattum Mrs E Winkley (Appointed 14 February 2025)

R Tattum has filled vacant post of Management Adviser. Specific Positions are as follows: Management Adviser - R E 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: 15 September 2025

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 2024.

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: 15 September 2025

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
Notes
£
£
£
Income from:
Donatons and legacies
3
17,725
-
468
Charitable actvites
4
35,856
-
-
Other trading actvites
5
11,405
-
-
Investment income
6
1,079
-
-
Total income
66,065
-
468
Expenditure on:
Raising funds
7
541
-
-
Charitable actvites
8
55,924
-
-
Other
12
275
-
-
Total resources expended
56,740
-
-
Net income/(expenditure) for the year/
Net movement in funds
9,325
-
468
Fund balances at 1 January 2024
244,571
5,000
3,148
Fund balances at 31 December 2024
253,896
5,000
3,616		 Total
2024
£
18,193
35,856
11,405
1,079
66,533
541
55,924
275
56,740
9,793
252,719
262,512		 Total
2023
£
1,553
35,157
11,332
976
49,018
5,485
47,934
136
53,555
(4,537)
257,256
252,719

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

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 2024

Notes
Fixed assets
Tangible assets
14
Heritage assets
15
Current assets
Stocks
16
Debtors
17
Cash at bank and in hand
Creditors: amounts falling due within
one year
18
Net current assets
Total assets less current liabilites
Income funds
Restricted funds
20
Unrestricted funds - Designated
21
Unrestricted funds - General		 2024
£
6,262
3,419
57,246
66,927
(8,194)		 £
203,329
450
203,779
58,733
262,512
3,616
5,000
253,896
262,512		 2023
£
2,587
4,903
80,266
87,756
(4,954)		 £
169,467
450
169,917
82,802
252,719
3,148
5,000
244,571
252,719

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

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 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 15 September 2025

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 2024

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 pound.

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.

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

1.4 Income

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 2024

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 Expenditure

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 the statement of financial activities.

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 15.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

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 2024

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.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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 2024

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donatons and gifs
17,233
468
Membership fees
492
-
17,725
468		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
17,701
985
504
492
64
-
18,193
1,049
504		 Total
2023
£
1,489
64
1,553

4 Charitable activities

Unrestricted
funds
Unrestricted funds
2024
2023
£
£
Campers and hikers fees - Guiding
20,469
19,996
Campers and hikers fees - Other
15,387
15,161
35,856
35,157
Other trading actvites
Unrestricted
Total
funds
general
2024
2023
£
£
Souvenirs & sundries sales
4,679
3,854
Census
503
431
Field & storage rent
813
1,160
Fundraising events
5,410
5,887
Other trading actvites
11,405
11,332		 Unrestricted
funds
Unrestricted funds
2024
2023
£
£
Campers and hikers fees - Guiding
20,469
19,996
Campers and hikers fees - Other
15,387
15,161
35,856
35,157
Other trading actvites
Unrestricted
Total
funds
general
2024
2023
£
£
Souvenirs & sundries sales
4,679
3,854
Census
503
431
Field & storage rent
813
1,160
Fundraising events
5,410
5,887
Other trading actvites
11,405
11,332
2023
£
19,996
15,161
35,157
Total
2023
£
3,854
431
1,160
5,887
Souvenirs & sundries sales
Census
Field & storage rent
Fundraising events
Other trading actvites
11,332

5 Other trading activities

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

6
7		 Investment income Investment income
Unrestricted
funds
general
2024
£
Deposit account interest
1,079		 Total
2023
£
976
Raising funds
Unrestricted
funds
general
2024
£
Trading costs
Souvenirs & sundries - cost of sales
541
541		 Total
2023
£
5,485
5,485

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

8 Charitable activities

Unrestricted
funds
Unrestricted
funds
2024
2023
£
£
Rates
4,284
4,021
Insurance
3,721
3,441
Gas, electricity & water
9,756
5,589
Telephone
948
1,213
Postage, statonery & adverts
167
475
Sundries
-
100
General upkeep & maintenance
17,547
18,065
Depreciaton of freehold buildings & improvements
14,302
11,535
Depreciaton of furniture & equipment
1,226
1,442
51,951
45,881
Share of governance costs (see note 9)
3,973
2,053
55,924
47,934
Support costs
Support
costs
Governance
costs
2024
2023
£
£
£
£
Independent examiner fee
-
3,960
3,960
2,040
Company registraton fee
-
13
13
13
-
3,973
3,973
2,053
Analysed between
Charitable actvites
-
3,973
3,973
2,053		 Unrestricted
funds
Unrestricted
funds
2024
2023
£
£
Rates
4,284
4,021
Insurance
3,721
3,441
Gas, electricity & water
9,756
5,589
Telephone
948
1,213
Postage, statonery & adverts
167
475
Sundries
-
100
General upkeep & maintenance
17,547
18,065
Depreciaton of freehold buildings & improvements
14,302
11,535
Depreciaton of furniture & equipment
1,226
1,442
51,951
45,881
Share of governance costs (see note 9)
3,973
2,053
55,924
47,934
Support costs
Support
costs
Governance
costs
2024
2023
£
£
£
£
Independent examiner fee
-
3,960
3,960
2,040
Company registraton fee
-
13
13
13
-
3,973
3,973
2,053
Analysed between
Charitable actvites
-
3,973
3,973
2,053		 Unrestricted
funds
Unrestricted
funds
2024
2023
£
£
Rates
4,284
4,021
Insurance
3,721
3,441
Gas, electricity & water
9,756
5,589
Telephone
948
1,213
Postage, statonery & adverts
167
475
Sundries
-
100
General upkeep & maintenance
17,547
18,065
Depreciaton of freehold buildings & improvements
14,302
11,535
Depreciaton of furniture & equipment
1,226
1,442
51,951
45,881
Share of governance costs (see note 9)
3,973
2,053
55,924
47,934
Support costs
Support
costs
Governance
costs
2024
2023
£
£
£
£
Independent examiner fee
-
3,960
3,960
2,040
Company registraton fee
-
13
13
13
-
3,973
3,973
2,053
Analysed between
Charitable actvites
-
3,973
3,973
2,053
2024
£
4,284
3,721
9,756
948
167
-
17,547
14,302
1,226
51,951
3,973
55,924
2024
£
3,960
13
3,973
3,973		 2023
£
4,021
3,441
5,589
1,213
475
100
18,065
11,535
1,442
45,881
2,053
47,934
2023
£
2,040
13
2,053
2,053

9 Support costs

Governance costs includes payments to the accountants of £3,960 (2023- £2,040) for independent examination fees.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

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 £639 of expenses were reimbursed to 3 trustees in the year, (2023: £1,176 to 4 trustees), for the purchase of small items of repair, equipment, souvenir and administration expenditure.

11 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Total - -

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

12 Other

Unrestricted
funds
2024
general
Bank charges
275
275		 Total
2023
£
136
136

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Freehold land
and buildings
Fixtures and
ftngs
£
£
Cost
At 1 January 2024
361,499
69,454
Additons
49,390
-
At 31 December 2024
410,889
69,454
Depreciaton and impairment
At 1 January 2024
200,203
61,283
Depreciaton charged in the year
14,302
1,226
At 31 December 2024
214,505
62,509
Carrying amount
At 31 December 2024
196,384
6,945
At 31 December 2023
161,296
8,171		 Total
£
430,953
49,390
480,343
261,486
15,528
277,014
203,329
169,467

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

15 Heritage assets

£

At 1 January 2024 and at 31 December 2024

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.

16 Stocks

16
Stocks
Raw materials and consumables
17
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
18
Creditors: amounts falling due within one year
Notes
Deferred income
19
Trade creditors
Accruals
19
Deferred income
Arising from deferred campers deposits		 2024
£
6,262
2024
£
150
3,269
3,419
2024
£
2,062
3,132
3,000
8,194
2024
£
2,062		 2023
£
2,587
2023
£
1,776
3,127
4,903
2023
£
1,420
1,494
2,040
4,954
2023
£
1,420

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

19
Deferred income
(Contnued)
Deferred income is included in the fnancial statements as follows:
2024
2023
£
£
Deferred income is included within:
Current liabilites
2,062
1,420
Movements in the year:
Deferred income at 1 January 2024
1,420
1,250
Released from previous periods
(1,420)
(1,250)
Resources deferred in the year
2,062
1,420
Deferred income at 31 December 2024
2,062
1,420		 (Contnued) (Contnued)
2023
£
1,420
1,420

20 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:

Movement in
funds
Balance at Incoming
Balance at
1 January 2024 resources 31 December 2024
£ £ £
Freehold land at Dudsbury 450 - 450
Camper toilet block fund 707 468 1,175
Bequests 1,258 - 1,258
Wheel chair matng 733 - 733
3,148 468 3,616

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.

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

21 Unrestricted funds - Designated

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

At 1 January At 31
2024 December
2024
£ £
Chalet refurbishment 5,000 5,000
Previous year: At 1 January At 31
2023 December
2023
£ £
Chalet refurbishment 5,000 5,000

22 Unrestricted funds

The unrestricted funds of the charity comprise the 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 Incoming Resources At 31
2024 resources expended December
2024
£ £ £ £
General funds 244,571 66,065 (56,740) 253,896
Previous year: At 1 January Incoming Resources At 31
2023 resources expended December
2023
£ £ £ £
General funds 249,612 48,514 (53,555) 244,571

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

23 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
Designated
Restricted
2024
2024
2024
£
£
£
Fund balances at 31 December
2024 are represented by:
Tangible assets
203,329
-
-
Heritage assets
-
-
450
Current assets/(liabilites)
50,567
5,000
3,166
253,896
5,000
3,616		 Total
2024
£
203,329
450
58,733
262,512		 Total
2023
£
169,467
450
82,802
252,719

THE BOURNEMOUTH GUIDE CAMP ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

24 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 £428 (2023: £13).

Maintenance services are provided by D R Webb, husband of Camp Advisor, S Webb. In the year £10,269 was paid for labour and materials and £Nil was reimbursed to S Webb for the general upkeep and maintenance of the site (2023: £9,740).

£589 was reimbursed to S Webb for event expenses (2023: £724).

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.