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← Suffolk County Guide Association

2023-12-31-accounts

Charity number: 1144434

SUFFOLK COUNTY GUIDE ASSOCIATION

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

SUFFOLK COUNTY GUIDE ASSOCIATION

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 11
Independent examiner's report 12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15 - 28

SUFFOLK COUNTY GUIDE ASSOCIATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees Mrs Katherine West, County Commissioner
Ms Georgina Garrod, Assistant County Commissioner
Mrs Jenny Allen, County Treasurer
Miss Alison Smith, Chair of Finance
Ms Catherine Holmes, County Training Coordinator (appointed 9 February 2023)
Miss Fiona Dunachie, County Outdoor Acrivities Adviser
Miss Amy Gorham, County Senior Section Adviser
Ms Sarah Lyons, County International Adviser
Mrs Jan Butler, Division Commissioner (appointed 27 January 2023)
Miss Caroline Dunn, Division Commissioner
Mrs Mandy Grimwood, Division Commissioner
Mrs Hazel Hammond, Division Commissioner (resigned 7 November 2023)
Miss Helen Kent, Division Commissioner
Ms Adele Morley, Division Commissioner
Ms Hannah Panting, Division Commissioner
Mrs Joyce Stark, Division Commissioner
Miss Sally Turner, Division Commissioner (resigned 1 July 2023)
Mrs Linda West, Division Commissioner
Miss Joy Garrould, Division Commissioner (appointed 20 November 2023)
Charity registered
number
1144434
Principal office
333 Norwich Road
Ipswich
Suffolk
IP1 4BN
Accountants
Larking Gowen LLP
Chartered Accountants
1 Claydon Business Park
Great Blakenham
Ipswich
Suffolk
IP6 0NL

Page 1

SUFFOLK COUNTY GUIDE ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees, who are the voting members of the Girlguiding Suffolk Executive Committee, present their report with the financial statements which details our core work throughout the year and summaries the achievements of Girlguiding Suffolk for the year ended 31 December 2023.

Girlguiding Suffolk is a separately constituted division of The Guide Association, which is incorporated by Royal Charter. The Executive committee is responsible for the administration of the Association’s affairs within the County and for the general development of the principles, aims, policy, organisation and rules of the Association in accordance with the Royal Charter and By-Laws and the Policy Organisation and Rules.

Objectives and Activities of The Guide Association

The Guide Association (operating as Girlguiding UK) is the leading charity for girls and women in the UK. Our remarkable volunteers inspire girls to find their voice and grow in confidence, giving them space where they can be themselves, have fun, build new friendships, gain valuable life skills, and make a positive difference to their lives and their communities.

a. Charitable purpose

To promote the education of girls and young women to help them develop emotionally, mentally, physically and spiritually so they can make a position contribution to their community and the wider world.

b. Our Vision

Through fun, friendship, challenge and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community.

c. Our Mission

Whoever they are, wherever they are from, girls can do anything.

d. Our Values

Shared commitment to be Caring, Challenging, Empowering, Fun, Inclusive, Inspiring.

Page 2

SUFFOLK COUNTY GUIDE ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Objectives and Activities of The Guide Association (continued)

Girlguiding UK in the future

Girlguiding UK is a forward-thinking organisation and, despite being established over 100 years ago, is still relevant today. It keeps its members informed of new initiatives and is proud to offer positions on various subcommittees to ‘grass-roots’ leaders so that the views of all are known and considered. By using a network of committees’ information is discussed fully and has ensured that all are happy with the outcomes.

The organisation is very much ‘girl-led’ and young women are encouraged to speak out and lead the way. The numbers of younger women who are wishing to join Girlguiding as leaders is on the increase. This has had a very positive impact on both Girlguiding UK and Girlguiding Suffolk. A younger image and outlook have led to a far more encouraging welcome to new members.

A flexible approach to Guiding is encouraged which again can only be good news for busy, hardworking women who wish to become leaders. Role sharing is encouraged so that the workload is spread out and, this too, is a positive move.

Girlguiding's strategy 2020 - 2025: “Today, tomorrow, together”.

Girlguiding exists to help girls and young women find their voice and build skills and confidence - inspiring them to discover the best in themselves and empower them to make a positive difference in their community. Between school, social media, friendships and relationships - there’s a lot going on for girls today. Not to mention the future, the planet, education and what jobs might be around in few years’ time. That’s why Girlguiding is more important than ever. Girlguiding offers a place where girls can just be themselves. They can make friends, learn skills, grow in confidence and find their voice. We’re a supportive community, with solid foundations and a rich heritage that we can all lean on.

Stategy's three pillars:

1. Let’s create exceptional experiences for girls and young women

We want to offer experiences which are so fun, accessible, and empowering that they inspire more girls, young women and volunteers to join than ever before. So, we are going to keep putting girls at the centre of everything we do. Every decision we make - big or small should be led by our girls and young women.

2. Let’s develop a rewarding volunteer experience

We want volunteering to be flexible, so it is easier for people to give their time. So, we are going to create opportunities that fit around people’s lives. This will give more people the opportunity to share their talents and deliver great guiding to reach more girls and young women.

3. Let’s be more inclusive and make a bigger impact

We want Girlguiding to have an even bigger impact and influence on local communities and across the UK. We are going to find fresh and exciting ways to welcome new girls and volunteers to make sure our community develops to reflect the world around us. We are going to make more people better aware of Girlguiding by proudly telling the world about our amazing achievements, and we are going to keep making girls’ voices heard.

The best way to do brilliant things is to get the basics right, this includes strong structures and processes, empowering girls to lead the way, new ways of working.

Girlguiding Suffolk supports all the above aspirations, goals and we will do everything we can to achieve them.

Page 3

SUFFOLK COUNTY GUIDE ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Achievements and performance

a. Main achievements of the charity

Girlguiding instigates many initiatives both for members and the wider community. Girl led campaigns giving girls a voice at all levels has produced fantastic results. Encouraging girls to speak out and get heard at the highest levels of government and media. This in turn has encouraged younger members at a local level to realise that they do matter with some signing up to be ‘Peer Educators’ to visit other girls and inspire them to ‘be their best’.

County events included:

b. Public Benefit

The trustees of Girlguiding Suffolk accept the need to have regard to the Charity Commission’s guidance on public benefit when reviewing our vision and mission and in planning our future activities. They recognise it's their responsibility to ensure the benefits offered are realised in Suffolk by promoting all aspects of guiding within the county, both within the membership of circa. 4,000, and in the wider community. Membership for both girls and leaders is voluntary, and the organisation believes in being fair, open and inclusive, making guiding available to every girl and woman who wants to take part.

c. Risk Assessment

The major risks, to which Girlguiding Suffolk is exposed, as identified on behalf of and in consultation with the Trustees, have been reviewed and systems have been established to mitigate those risks. Major risks which have been identified as threats to the charity are; loss of members, failure to attract and retain adult leaders of the required calibre, failure to comply with legislation and regulations and failure to raise the required funding to sustain the organisation, failure to pay annual subscriptions. Ownership of each of these risks has been identified and the appropriate steps taken to mitigate them such as investment in public relations and advertising to encourage a continuous flow of members and adult volunteers, making sure relevant legal advice is available when required and ensuring realistic budgets are set and adhered to. A full risk register detailing all the risks to which the charity considers itself to be exposed, owners of the risks and mitigating action has been compiled and is available from the County Commissioner.

Commissioners and the County Team continue to meet virtually for the majority of their County Finance, County Executive meetings, this works very well. It increases the efficiency of everyone’s time, enhances safety (minimises driving) and ad hoc meetings can easily be arranged, a one face to face ‘strategy for the future’ meeting is planned for each year.

Much of the Financial outgoings of Girlguiding Suffolk reflect the delivery of activities for girls, the majority of events are self-funding, however as a County we will to continue financially support events which give our members adventures. Our Fixed costs are being met by the current subscriptions that were collected annually and these have been reviewed by the Chair of Finance to ensure they can be met. Support has been given to Units as necessary from Girlguiding Anglia grants and our Reserves to support 2023 subscriptions. The Finance Committee discussed 2024 years subscriptions and the legitimate use of reserves at this time should it be required. All policies and guidance from Girlguiding and Anglia Region continue to be followed to ensure the County is compliant.

Page 4

SUFFOLK COUNTY GUIDE ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Financial and operational review

a. Financial Review and Reserves

Girlguiding Suffolk aims to promote and develop Guiding throughout the County and, as such, needs to generate sufficient funds to undertake this work.

The principal sources of income are; subscriptions, donations, legacies, fundraising and payments made by members participating in events organised by the Association as part of its programme of activities.

The legacy that we have received this year will allow us to significantly enhance the facilities we have at Stoke Ash. The money will be used to complete a list of projects that we have been planning for some time. We will run water and electricity from the main building to the campsite, increasing safety and flexibility for campers. An area of previously uncleared brambles will be levelled and new cooking facilities will be installed, with areas for den building too. A bespoke team building obstacle course is being designed and constructed for installation in autumn 2024. Additional team building activities are also proposed for around the site. These activities will make the site more desirable to hirers. We are very excited about these extra opportunities that we will be able to provide.

In 2023 the national element of the subscription increased by £7.00 to £28.00, the Region increased by £2.50 to £12.50. The Finance committee agreed that the County element of the annual subscription would be subsidised from our Reserves to maintain it at the 2022 level of £5.00 per member for 2023.

For 2024 and beyond we anticipate future increases in Annual subscription at all levels.

Reserves are needed to bridge the gap between the spending and receiving of income, and to cover unplanned emergency expenditure. It is the policy of the Association to maintain sufficient reserves to:

(a) Provide support for the development of Guiding within the County.

(b) Cover the operation and staffing of the County Office and to meet other administration, support and training costs, including the purchase of equipment.

(c) Cover the operation of the Stoke Ash Centre.

(d) Support the development of the County’s property Stoke Ash Centre should other funding sources and/or fundraising be unavailable or insufficient.

(e) Be able to meet repairs and other expenditure as necessary in connection with the County’s property Stoke Ash Centre and particularly emergency repairs should they arise.

(f) Support major events within the County and meet any deficits arising from them when necessary.

(g) Implement any requirements arising from regional or national initiatives and keep up to date with changes as necessary.

(h) be able to respond to any emergency applications for support from our membership which may arise. (i) Meet any unforeseen contingencies.

The level of reserves the trustees consider necessary to meet the above amount to £150,000, representing an estimate of 12 months expenditure, including the operation of Stoke Ash Centre.

The level of general unrestricted free reserves amounted to £231,258 at the year end (2022 - £261,294) and these will be monitored on a regular basis by the trustees at the meetings of the Finance Committee and the County Executive Committee. The charity also has designated funds of £6,293 (2022 - £10,194). There are additional restricted reserves of £718,813 (2022 - £670,823), of which £621,262 (2022 - £632,080) is tangible fixed assets.

Page 5

SUFFOLK COUNTY GUIDE ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

b. Going Concern

The Trustees have considered the charity's position at the time of signing the financial statements, and in particular the issues caused by Cost-of-living impacts on the charity and the wider economy. Nevertheless, the Trustees have considered the current financial strength of the charity, together with the range of measures the Trustees can take to mitigate ongoing costs should they need to, and ultimately should it be required, any support offered by the UK government for which the charity would be eligible to apply.

Based on this, the Trustees have concluded that the charity will have adequate resources to continue in operational existence for the foreseeable future, and they continue to adopt the going concern basis of accounting in preparing these financial statements.

Page 6

SUFFOLK COUNTY GUIDE ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

c. Operational review

Due to the ongoing effects on guiding of cost of living, we will continue to review and allow for the provision of financial support to units as necessary.

However, we recognise that any guiding activities must not be at the detriment of our volunteers (Leaders, Unit Helpers) and young members as a result of their personal family finances and other commitments. We will continue to challenge costs, seek value for money and look to obtain grants where appropriate.

Girl Guiding launched “You're awesome, pass it along and volunteer with us and share what makes you amazing” campaign to promote guiding, Suffolk is using these materials to promote guiding within the county. Our Guiding membership within the county is circa 4,000, we encourage the promotion of guiding at every opportunity to increase upon this.

Our Social Media presence continues to evolve since the launch of our public facing new website launched in 2022 and a private Facebook group for Volunteers. During 2023, we promoted Guiding with a Stand at the County Show, walking around Ipswich venues where guiding is held, Rainbows, Brownie’s trip to seaside to celebrate 125th Birthday of Felixstowe Railway Station, the Kings Coronation Get Help out day and Podcast with Community Action Suffolk. The local press continues to highlight guiding activities and the opportunities guiding offers. Marketing and Communications remains a priority for the county, we want people to know what guiding offers, life skills you can learn, confidence you build in both girls and volunteers. We encourage local publicity and have PR resources available for this which can be borrowed.

Our organisation could not function without enthusiastic and well-trained volunteers (leaders, unit helpers). Girlguiding UK, and Anglia region are providing varied training via on line guiding learning platform, e- learnings, webinars, so Leaders can learn at their own place when it is convenient to them. The new leadership development programme (LDP) is fully operational and we have a number of new volunteers who have completed their qualification. County training day proves a great success offering both indoor, outdoor learning opportunities. These trainings include various topics on programme developments, new leader training, safe space, GO, First Response, mentoring. We also encourage Leaders and Units to provide flexible guiding to meet the needs of their particular units.

The County’s property, Stoke Ash Centre had been operational as a residential centre, meeting place and campsite since 2015. Bookings at the centre for Guiding events has been increasing, we continue to promote it use by Guiding, the local community and non-guiding groups. A development plan for Stoke Ash has been produced.

The Treasurer and Finance Committee work hard to keep the finances in good order and thanks must go to then for undertaking this role with enthusiasm and good humour.

Girlguiding Suffolk has budgeted well over the past years and ends with a healthy balance. We have sufficient funds to ensure that we can continue our work offering opportunities and experiences for girls and young women.

Our international budget is protected thus ensuring that our programme of International Opportunities can continue. A county international trip is planned to France for 2024.

We have made allowances for the continuing provision of the Stoke Ash Centre. In time, we hope this project will be self-funding but until then we will be using necessary funds to maintain the property.

Page 7

SUFFOLK COUNTY GUIDE ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management

a. Structure, governance and management

Girlguiding Suffolk falls under the jurisdiction of The Guide Association organisation and is ultimately controlled by them. The County offers support to the ten Divisions and their Commissioners. In accordance with By-Law 9.2c of the Royal Charter of the Guide Association, all major decisions regarding the County are made by The Executive Committee which determines the direction of the general principles, aims, policy, organisation and rules of the Association as set out in the current issues of a) The Royal Charter and By-Laws, b) The guiding Manual and c) The Handbooks.

Girlguiding Suffolk appoints new trustees following the term of office set by Guide Association guidelines. This is either a 3- or 5-year term depending on the role. Trustees are nominated by those within their Division and agreed and appointed by the County Commissioner.

Girlguiding Suffolk is run by volunteers. We do however, have two part time members of paid staff, who run the County Office, provide administrative support and are vital to our day-to-day operation. Our staff are used to communicates information to leaders, support the County Commissioner, deal with Volunteer joining enquiries, oversea bookings for our various events and keeps us updated on the progress of these. The arrangement for setting staff salaries is discussed at our Finance Committee Meetings and agreed at our County Executive meetings.

b. County Development Plan

Communication

Regular communication is key to our Guiding volunteers (Commissioners, Leaders, Unit Helpers, Supporters) and girls to know what opportunities are available, any changes etc, are all encouraged to stay in touch either virtually or face to face as appropriate. The County Commissioner sends regular emails direct to all Leaders.

County Finance meetings and County Executive meetings will continue to be held via Zoom with the minimum of one face to face meeting per year.

Membership

We are aware of the effect that cost of living has on our membership numbers. Membership has stabilised at circa 4,000; however, we cannot standstill, Guiding will be promoted at every opportunity by our members and through publicity. We will encourage all members to talk about guiding during their everyday lives to raise awareness of what we do and how it helps us as a person grow. Highlighting the many benefits, it brings to all, including building life skills, well-being, friendship, making a positive difference to your life and our local communities. We will also look to develop partnerships with other organisations.

Recruitment Campaigns are regularly run at national level and we will encourage these to be shared widely at local level. We will be using resources and advice obtained to assist us and encourage local publicity and have Public Relations resources (gazebo’s banners, leaflets etc) available for use.

We continue to work to increase and improve our social media presence to ensure this is utilised to our advantage. In 2020 we set up a private Facebook group for Girlguiding Suffolk Members to enable them to share ideas, have discussions and to inform them of events for both adults and girls, this has been well used. Our public page is used to promote Girlguiding Suffolk and share news with the wider world and we will look to increase its reach further. We rebranded our website during 2023.

We will be working with leaders to ensure that existing members are aware of the next stage in their Guiding journey, utilising advice and resources from Girlguiding and our learning from our experience, best practises and use of blended guiding.

Page 8

SUFFOLK COUNTY GUIDE ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Learning and Development for Volunteers

Girlguiding and Anglia Region provide online training, e-learning and webinars which has standardised training content, we encourage our Volunteers to use these methods. Some ‘face to face’ training will be offered when more applicable to the subject areas.

Girlguiding has transitioned to its new LDP (Leader development programme) in 2023, County have a Leader in Training (LiT) co-ordinator and Chair of Training who are co-ordinating training of new leaders, mentors and the roll out of new programme. We have already had volunteers complete the new LDP.

Adventures

Our Suffolk Adventures is open to all Guides aged 13+ regardless of their progress within the programme, we have had a number of Adventure events with further ones planned

Regular County events for Rainbows, Brownie, Guides and Rangers is a must, girls and Leaders enjoy and want these types of events. The events provide opportunities for all which are not normally accessible, affordable or have the expertise / qualifications for an individual unit to organise.

Stoke Ash Guiding Centre

Our property at Stoke Ash will need maintenance and improvement if it is to be the success that we want it to be. The Management Committee continues to review usage and the needs of visitors. A Development Plan is in place looking at all aspects of operating, developing and increasing promotion / use of the centre. Additional storage has been provided at the centre, so that further County equipment can be stored there.

Page 9

SUFFOLK COUNTY GUIDE ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

International Opportunities

Whilst international opportunities had previously been curtailed the last few years due to covid, we look forward to the County trip being organised to France in 2024. We will encourage girls and leaders to apply for future trips so they can experience international guiding.

14+ age group

We continue to encourage participation in the D of E scheme and Queen’s Guide Award.

Future Structure, Governance of the County from 2024 and beyond

In September 2023, the County Executive Team held a facilitated day to discuss the structure, governance and management of the county looking to move it from its traditional set up to a modern, flexible approach in line with how Region and Girl Guiding UK now operate.

The new structure is proposed to facilitate

The structure will comprise:

The new board will write a draft county plan to share with the four groups, alongside headline roles and responsibilities for each group.

The aim is to transition to the new structure during 2024.

Page 10

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SUFFOLK COUNTY GUIDE ASSOCIATION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Independent examiner's report to the Trustees of Suffolk County Guide Association ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2023.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

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 accounts to be reached.

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

Signed: Dated: Giles Kerkham FCA DChA Larking Gowen LLP Chartered Accountants 1 Claydon Business Park Great Blakenham Ipswich Suffolk IP6 0NL

Page 12

SUFFOLK COUNTY GUIDE ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2023
£
-
57,514
2,044
59,558
93,495
93,495
(33,937)
271,488
(33,937)
237,551		 Restricted
funds
2023
£
55,501
11,001
3,830
70,332
22,342
22,342
47,990
670,823
47,990
718,813		 Total
funds
2023
£
55,501
68,515
5,874
129,890
115,837
115,837
14,053
942,311
14,053
956,364		 Total
funds
2022
£
8,986
48,550
1,254
58,790
80,646
80,646
(21,856)
964,167
(21,856)
942,311

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

The notes on pages 15 to 28 form part of these financial statements.

Page 13

2022 11 12 Inv•th•nl• 14411• 143.196 n&278 13 47•1 1••.014 4935 167,70B Cath at •MI In hwrfl 1A7fS 171W 14 190•2 187.035 942,311 15 15 n8,813 237J61 271.488 Tatsl fund• 942.311 P4• 14

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. General information

Suffolk County Guide Association is a charity registered in England and Wales, charity registration number 1144434. The principal office is 333 Norwich Road, Ipswich, IP1 4BN.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are presented in Sterling (£) which is the functional currency of the charity and rounded to the nearest £.

Suffolk County Guide Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

The Trustees have considered the charity's position at the time of signing the financial statements, and in particular the continued impact of the cost of living crisis on the charity and its activities. They have reviewed the charity's financial strength, together with the range of measures available to control ongoing costs.

Based on this, the Trustees have concluded that the charity will have adequate resources to continue in operational existence for the foreseeable future, and they continue to adopt the going concern basis of accounting in preparing these financial statements

Page 15

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

2. Accounting policies (continued)

2.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.4 Expenditure

All expenditure is accounted for when incurred and all liabilities are recognised in full as soon as the obligations arise. Expenditure has been classified under the headings that aggregate all costs related to the category.

Charitable activities

Resources expended under this heading are those related to the furtherance of the charity's objects, including grants payable and an appropriate proportion of other costs which are not wholly for one purpose.

Support costs

Resources expended under this heading are those related to the support of the charity.

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

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance cost are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

Page 16

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

2. Accounting policies (continued)

2.5 Grants payable

Grants are accounted for when paid or committed.

2.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

2.8 Investments

Investments are shown at market value including accumulated interest where applicable.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Page 17

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

2. Accounting policies (continued)

2.12 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Unrestricted
funds
2023
£
Legacies
-
Grants
-
-
Unrestricted
funds
2022
£
Donations - Stoke Ash
7
Grants
2,667
Donations and legacies
1,290
3,964		 Restricted
funds
2023
£
50,167
5,334
55,501
Restricted
funds
2022
£
-
-
5,022
5,022		 Total
funds
2023
£
50,167
5,334
55,501
Total
funds
2022
£
7
2,667
6,312
8,986

Page 18

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

4. Income from charitable activities

Unrestricted
funds
2023
£
Training
-
Outdoor activities
4,053
Badges and neckerchiefs sold
1,174
Event 21
18,283
Stoke Ash bookings
12,668
Stoke Ash sales
378
Membership subscriptions
18,410
Senior section
150
Census
1,033
Brownie weekend
-
13+ events
1,365
Disney 2024
-
57,514
Training
Outdoor activities
Badges and neckerchiefs sold
BP weekend
Stoke Ash bookings
Stoke Ash sales
Membership subscriptions
30th rainbow celebrations
Census
Brownie weekend
County camp 2019
Moot event surplus		 Restricted
funds
2023
£
-
-
-
-
-
-
-
-
-
-
-
11,001
11,001
Unrestricted
funds
2022
£
113
5,595
839
1,895
7,639
233
16,872
1,230
1,238
10,636
1,596
664
48,550		 Total
funds
2023
£
-
4,053
1,174
18,283
12,668
378
18,410
150
1,033
-
1,365
11,001
68,515
Total
funds
2022
£
113
5,595
839
1,895
7,639
233
16,872
1,230
1,238
10,636
1,596
664
48,550

Page 19

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

5. Investment income

Unrestricted
funds
2023
£
Investment income
2,044
Unrestricted
funds
2022
£
Investment income
388		 Restricted
funds
2023
£
3,830
Restricted
funds
2022
£
866		 Total
funds
2023
£
5,874
Total
funds
2022
£
1,254

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2023
£
Direct and support costs
93,495
Unrestricted
funds
2022
£
Direct and support costs
61,166		 Restricted
funds
2023
£
22,342
Restricted
funds
2022
£
19,480		 Total
2023
£
115,837
Total
2022
£
80,646

Page 20

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

7. Analysis of expenditure by activities

Total costs
Total costs
Analysis of direct costs
Training
Outdoor activities
Badges purchased
Senior section
13+ event
International travel bursary
Brownie weekend
Hoot expenses
Census
Exp type 12
Discretionary
Public relations
Stoke Ash - running
Stoke Ash - development		 Activities
undertaken
directly
2023
£
84,193
Activities
undertaken
directly
2022
£
50,794		 Support
costs
2023
£
31,644
Support
costs
2022
£
29,852
Total
funds
2023
£
2,884
11,276
1,787
250
10,460
2,735
-
26,741
1,449
1,590
-
2,862
17,628
4,531
84,193		 Total
funds
2023
£
115,837
Total
funds
2022
£
80,646
Total
funds
2022
£
1,270
3,745
1,766
1,358
2,362
-
9,086
1,341
2,107
400
956
2,226
17,961
6,216
50,794

Page 21

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

7. Analysis of expenditure by activities (continued)

Analysis of support costs

Wages and salaries
Depreciation
Printing
Bank charges
Meetings and expenses
Sundry expenses
Computer expenses
Governance costs
Archivist expenses
Independent examiner's remuneration
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts		 Total
funds
2023
£
6,568
17,868
435
229
1,656
558
66
4,264
-
31,644
2023
£
3,210		 Total
funds
2022
£
5,175
17,810
646
219
1,116
807
366
3,302
411
29,852
2022
£
2,950

8. Independent examiner's remuneration

9. Trustees remuneration and expenses

During the year, no Trustees received any remuneration (2022 - £Nil). During the year, no Trustees received any benefits in Kind (2022 - £Nil). During the year, no Trustees received any reimbursment of expenses (2022 - £544).

Page 22

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

10. Staff costs

2023
£
Wages and salaries
6,568
6,568
The average number of persons employed by the charity during the year was as follows:
2023
No.
Employees
2		 2022
£
5,175
5,175
2022
No.
1

No employee received remuneration amounting to more than £60,000 in either year.

11. Tangible fixed assets

Cost or valuation
At 1 January 2023
Additions
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 Freehold
property
£
715,000
-
715,000
100,100
14,300
114,400
600,600
614,900		 Fixtures and
fittings
£
35,096
7,050
42,146
17,916
3,568
21,484
20,662
17,180		 Total
£
750,096
7,050
757,146
118,016
17,868
135,884
621,262
632,080

The property was donated to the charity in 2015, at which time it was included at an insurance valuation, being the best estimate available for the value of the gift.

Page 23

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

12. Fixed asset investments

COIF
deposit
accounts
£
Cost or valuation
At 1 January 2023
121,047
Additions
1,414
At 31 December 2023
122,461
Net book value
At 31 December 2023
122,461
At 31 December 2022
121,047
13.
Debtors
Due within one year
Other debtors
Prepayments and accrued income
14.
Creditors: Amounts falling due within one year
Other creditors
Accruals and deferred income		 National
savings
income
bonds
£
10,000
-
10,000
10,000
10,000		 National
savings
investment
accounts
£
12,149
-
12,149
12,149
12,149
2023
£
-
4,761
4,761
2023
£
-
3,283
3,283		 Total
£
143,196
1,414
144,610
144,610
143,196
2022
£
2,857
2,078
4,935
2022
£
934
4,675
5,609

Deferred income held at 31 December 2023 comprised income received in advance for events totalling £Nil (2022: £1,725).

Page 24

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

15. Statement of funds

Statement of funds - current year

Balance at 1
January
2023
£
Unrestricted funds
Designated funds
Smythe fund
410
Stoke Ash Development
9,784
10,194
General funds
General Funds - all funds
261,294
Total Unrestricted funds
271,488
Restricted funds
International travel bursary
2,694
Paul bursary
28,379
Stoke Ash property
632,080
Anglian Region Girlguiding L&D Grant
2,648
Ann Boxall training fund
5,022
Disney Trip
-
Girlguiding Anglia
-
Stoke Ash Legacy
-
670,823
Total of funds
942,311		 Income
£
Expenditure
£
630
-
-
(4,531)
630
(4,531)
58,928
(88,964)
59,558
(93,495)
-
(1,590)
3,830
-
-
(17,868)
-
(2,648)
-
(236)
13,001
-
3,334
-
50,167
-
70,332
(22,342)
129,890
(115,837)		 Balance at
31
December
2023
£
1,040
5,253
6,293
231,258
237,551
1,104
32,209
614,212
-
4,786
13,001
3,334
50,167
718,813
956,364

Page 25

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

15. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Smythe fund
Stoke Ash Development
General funds
General Funds - all funds
Total Unrestricted funds
Restricted funds
International travel bursary
Paul bursary
Stoke Ash property
Anglian Region Girlguiding
L&D Grant
Ann Boxall training fund
Total of funds		 Balance at
1 January
2022
£
331
16,000
16,331
265,744
282,075
3,094
27,513
647,567
3,918
-
682,092
964,167		 Income
£
79
-
79
52,823
52,902
-
866
-
-
5,022
5,888
58,790		 Expenditure
£
-
(6,216)
(6,216)
(54,950)
(61,166)
(400)
-
(17,810)
(1,270)
-
(19,480)
(80,646)		 Transfers
in/out
£
-
-
-
(2,323)
(2,323)
-
-
2,323
-
-
2,323
-		 Balance at
31
December
2022
£
410
9,784
10,194
261,294
271,488
2,694
28,379
632,080
2,648
5,022
670,823
942,311

Page 26

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

16. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
January
2023
£
10,194
261,294
670,823
942,311
Balance at
1 January
2022
£
Income
£
16,331
79
265,744
52,823
682,092
5,888
964,167
58,790		 Income
£
Expenditure
£
630
(4,531)
58,928
(88,964)
70,332
(22,342)
129,890
(115,837)
Expenditure
£
Transfers
in/out
£
(6,216)
-
(54,950)
(2,323)
(19,480)
2,323
(80,646)
-		 Balance at
31
December
2023
£
6,293
231,258
718,813
956,364
Balance at
31
December
2022
£
10,194
261,294
670,823
Summary of funds - prior year
Designated funds
General funds
Restricted funds
942,311

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2023
£
Tangible fixed assets
-
Fixed asset investments
97,226
Current assets
143,608
Creditors due within one year
(3,283)
Total
237,551		 Restricted
funds
2023
£
621,262
47,384
50,167
-
718,813		 Total
funds
2023
£
621,262
144,610
193,775
(3,283)
956,364

Page 27

SUFFOLK COUNTY GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

17. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2022
£
-
104,453
172,644
(5,609)
271,488		 Restricted
funds
2022
£
632,080
38,743
-
-
670,823		 Total
funds
2022
£
632,080
143,196
172,644
(5,609)
942,311

18. Related party transactions

The charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the charity at 31 December 2023.

Page 28