Girlguiding Oxfordshire Financial Statements and Annual Report For the Year ended 31 December 2020 |**CONTENTS**||**Page**| |---|---|---| |Administrative Information||1| |Structure, Governance and Management.|2|| |Principal Objectives||| |Developments and activities during 2019|3|| |Management Committee report||4 – 6| |Independent Examiner’s report||7| |Statement of fnancial activities||8 – 9| |Notes to the accounts|10|| ## **Girlguiding Oxfordshire Administrative Information as at 31st December 2020** **REGISTRATION DETAILS** Registered Charity 269199 **GOVERNING DOCUMENT** Girlguiding Oxfordshire is governed by its Constitution ## **TRUSTEE BOARD 2020** **----- Start of picture text -----**
Position Name Dates (if not whole year)
County Commissioner Mrs Angela Peel
Assistant County Commissioner Chair of Mrs Mary Brodey
Advisers
Assistant County Commissioner Mrs Caroline Lomax Ended 30 June 2020
County Treasurer Mr Paul Hyne
Division Commissioner - Abingdon Position Vacant
Division Commissioner - Bullingdon Position Vacant
Division Commissioner - Cherwell Miss Emily East
Division Commissioner - Chiltern Mrs Andrea Bain
Division Commissioner – Otmoor Helen Hayes
Division Commissioner – Oxford City 1 Mandy Grime
Division Commissioner – Oxford City 2 Mrs Carol Cox
Division Commissioner – Ridgeway Mrs Sarah Cheetham
Division Commissioner – White Horse Sarah Macaulay
Vale
Division Commissioner – White Horse Anne Lynn
Vale
Division Commissioner – Windrush Mrs Wendy Goddard Ended 30 November 2020
Division Commissioner – Windrush Mrs Wendy Bayliss Started 30 November 2020
Division Commissioner – Windrush Mrs Denise Parrott Started 30 November 2020
Division Commissioner – Wychwood Mrs Alison Dunbar
County Chair of Adult Support Position Vacant
**----- End of picture text -----**
## **OFFICE ADDRESS** 2 Sugworth Lane Radley OX14 2HY ## **BANKERS** Barclays Bank PLC Marcham Road, Abingdon CAF Bank Ltd West Malling ME19 4JQ ## **INDEPENDENT EXAMINER** Ian Powell 7 Preston Crowmarsh Benson, Oxfordshire Page | 1 ## **STRUCTURE, GOVERNANCE & MANAGEMENT:** The Guide Association Oxfordshire County, which also operates under the name Girlguiding Oxfordshire, is part of The Guide Association of the United Kingdom, which also operates as Girlguiding UK and is incorporated by Royal Charter dated 14[th] December 1922. The Guide Association Oxfordshire County is governed by an Executive Committee. The Guide Association Oxfordshire County is an association consisting of over 6,000 full and affiliate members in 2019. Trustees are appointed or re-appointed by the County Commissioner, following consultation with relevant Division Executive. Each trustee is appointed for term of 5 years. New Trustees are appointed a mentor and follow the Girlguiding UK Commissioner Induction programme Girlguiding Oxfordshire is organised into eleven geographical Divisions. Trustees take into account the Girlguiding Anglia Register of Risk Assessments. These are used to identify and manage any major risks that may arise. ## **PRINCIPAL OBJECTIVES** The objectives of the Charity are: 1. Girlguiding Oxfordshire provides opportunities for girls and young women to develop into confident, tolerant and caring people who contribute positively to the community. These opportunities are delivered and administered by the Adult leaders, all of whom are volunteers and willingly give their time. 2. A huge number of varied activities are provided to all the young members who follow the guiding programme at unit, district, division or County level. The emphasis is on teamwork, caring for the individual, and decision making. Opportunities exist for the girls and young women to enjoy the out of doors, learn about being healthy, explore the expressive arts, learn about their own and other cultures and much more. 3. Grants are not awarded to non-guiding organisations. Grants to enable girls and young women to travel both nationally and internationally may be awarded (up to 20% of total travel costs). Training grants are available to all adult leaders to encourage and assist with their development and ability to run activities for the girls. Page | 2 ## **DEVELOPMENTS AND ACHIEVEMENTS DURING THE YEAR 2020** Girlguiding Oxfordshire is part of a worldwide movement providing experience and activities for girls from the age of 5 years and upwards. Being a reliable team player, learning how to lead, developing a sense of well-being - guiding offers all of this to girls and more. The activities and adventures that girls experience through their programme help them to learn about themselves and gain the skills and confidence to realise their dreams. The specialist frameworks and practical guidance collected together here help leaders and volunteers to provide girls with a programme that supports their development. This programme is developed through the five essentials of Guiding delivered by the many dedicated trained adult volunteers, over 1,100 currently in Oxfordshire, who willingly give their time to enable girls to enjoy Girlguiding activities. This last year has certainly created many challenges which we could not have predicted. Due to the Covid-19 pandemic, we needed to cancel our annual county events, including Quest, our planned large-scale County Camp with International guests and international trips for 2020. All units closed in March and leaders soon found different ways of communicating with our young members in order to continue to provide activities. Girlguiding provided many units with free zoom licences, allowing units to provide a virtual programme to our young members. Other leaders got creative on You Tube while others found themselves making up packs of materials for activities to deliver to its members or simply kept in touch via emails. In May we created a May Camp Challenge for all members in the county. This was a virtual camp with six sections to the challenge to complete. This included erecting a tent or building a den (inside or outside) joining in the virtual campfire, making their own food and completing their risk assessments. Many girls and their families joined in and enjoyed the event. We are committed to supporting our volunteers and during this year we have been able to adapt and be creative with our support, using virtual platforms for trainings in A Safe Space, first response and finance. Our thanks and recognition to our volunteers was also adapted with virtual presentations, where family members worked with us to present volunteers with their awards. Whilst this was not the same as if presented in person, we were still able to offer the element of surprise and gratitude as members were reminded of their value and appreciation of all that they do for Girlguiding in Oxfordshire. The virtual platform has also meant that we have been able to continue our governance and trustee meetings without disruption. In addition to the dedicated volunteers in Girlguiding Oxfordshire, we are very fortunate to have the continued support from the Trefoil Guild and ‘Friends of Guiding’. The time that our volunteers all give to Girlguiding in our County amounts to thousands of hours. In December we held our first virtual Christmas social on zoom for all volunteers. Over 130 volunteers joined us for a Christmas quiz and also had the opportunity to ‘move’ into smaller groups to chat with others. Whilst virtual events may not be everyone’s preference, it has meant that we have been able to include members who would not ordinarily have been able to take part. The learning from this year with the virtual offer, will be taken forward into 2021 and beyond. Our residential house and campsite, Jubilee house saw the loss of income during the year as a result of the pandemic. However, we were able to secure a grant from the Government to help with the fixed costs of maintaining the site. As we look ahead to the return of face-to-face guiding in 2021, we will continue to offer support, engage, and retain our members as well as looking at growing our membership which has been affected by the Covid-19 pandemic. Angela Peel Page | 3 **County Commissioner, Girlguiding Oxfordshire** **April 2020** ## **MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 31[st] DECEMBER 2020** Girlguiding Oxfordshire produces their accounts on a payments and receipts basis. ## **FINANCIAL REVIEW** The results of the year’s operation are set out in the attached financial statements. The net increase in funds for the year is £28,960. The retained cash ,reserves at 31[st] December 2020 amount to £209,816 (2019 - £180,855). The trustees have been aware of the need to comply with good practice guidelines issued by the Charity Commission on free reserves and Girlguiding Oxfordshire policy is included in the notes to the accounts. Girlguiding Oxfordshire has been able to depend on the generosity of volunteers in giving their time over the past year. The Charity details under “Volunteers” below the estimated contributions that volunteers services have made to the organisation. ## **RESERVE POLICY** The Charity Commission requires charities to determine and explain their policy for free reserves. The charity holds sufficient liquid funds to enable it to function for the next twelve months uninterrupted even if there were a significant drop in income in 2021. The trustees are aware of their obligation to comply with the Charity Commission requirements and are confident planned expenditure in the New Year will be in line with expected funding. The Trustees have put measures in place to monitor the financial state of the organisation and is reflected in the prudent spend this year. ## **RISK MANAGEMENT** Potential Financial Risks are: 1. 41% (2019 39%) of operational income is from Census, the annual contribution made by all individual members. This may be affected by either decrease in membership or by financial hardship experienced by individual members. 2. Income may be affected by economic downturn (either by reduction in census subscription, bank interest, or reduction in donations made by individuals or other bodies). 3. Costs associated with properties (Jubilee House). The risks above are managed by: 1. Monitoring of membership figures and of finances by Trustees/ Finance Committee to identify if increase is required. Membership figures monitored and efforts made by those involved with Public Relations to maintain current levels or increase membership. 2. Finance Committee and Treasurer monitor banking rates as well as current expenditure and income. Major financial decisions made by this group are agreed by the Trustees. 3. The costs associated with the properties are monitored and managed by the Properties Committee who report to the Trustees and are represented on the Finance Committee. Best Page | 4 value is considered when making purchases or using services. Girlguiding Oxfordshire holds a reserve specifically for their properties. ## **TANGIBLE FIXED ASSETS** The Charity has tangible fixed assets valuing approximately £331,590 (2019 £341,719).These items comprise mainly Jubilee House £328,696 and Fixtures & Fittings £2,894. All assets are recorded on a depreciated cost basis. The cost of Jubilee House is depreciated over 50 years, furniture and fittings over 10 years and computers over 4 years. A full list of the Charity’s tangible fixed assets, including resource materials, is available on request. ## **FUNDS AVAILABLE** Operational income for the financial year in question was £80,383 (2019 £79,259), the consistency between 2019 and the pandemic year in 2020 was supported by government grants totalling £22,676. This is based on income banked or recorded as being received before the end of the financial year. Income promised but not received is not included as this would not have been available to spend in this particular year. Girlguiding Oxfordshire produces their accounts on a payments and receipts basis. ## **VOLUNTEERS** The Charity depends on the contributions of volunteers to enable it to meet its objectives. Current estimated voluntary hours are: - County Commissioner - average of 120 hours per month - Treasurer - average 15 hours per month The charity has 14 members on its Trustees board with a further 42 members serving in an advisory capacity on its Executive and associated Committees. Each of these individuals contributes up to 45 hours per month to the charity. There are also over 1,330 volunteers over the age of 18 years supporting the work of the charity contributing their time; this will vary from 2 hours to more than 12 hours per week ## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with general applicable law and United Kingdom Accounting Standards (United Kingdom General Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; Page | 5 - make judgments and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safekeeping the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the trustees on 30[th] March 2021. Signed on behalf of the Trustees: …………………………………………………….. (Trustee) …………………………………………………….. (Trustee) Page | 6 ## **Independent examiner's report on the accounts** _**Section A Independent Examiner’s Report**_ **Report to the** Charity Name Girlguiding Oxfordshire **trustees/ members of** 31[st] December 2020 **Charity** 269199 **On accounts for no (if the year ended any) Set out on pages** (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 12 / 2020** **Responsibilities and basis of report** As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’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 Act. I have completed my examination. I confirm that no **Independent** material matters have come to my attention (other than that **examiner's** disclosed below *) in connection with the examination which **statement** gives me cause to believe that in, any material respect:  accounting records were not kept in accordance with section 130 of the Act or Page | 7  the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Date:** April 2021 **Signed: Name:** Ian Powell **Relevant professional qualification(s) or body (if any):** **Address:** 7 Preston Crowmarsh Wallingford OX10 6SL ## _**Section B Disclosure**_ Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Page | 8 ## **Give here brief details of any items that the examiner wishes to disclose** . It is not possible for me to determine with absolute certainty that all donations banked and accounted for is the same as was raised or donated. Page | 9 Name CC16a Fortheperiod from To irt lan:O•O 31rtDecember-O-O A Receipts paT￿ellts Uttrtstritte Io fuDds fuDds totht Al Recelpts C*v5US 31199 32J99 TradinEortwiti• 3,071 3x171 3,144 Property 3.470 3A70 9.235 kiivitY*event 15.818 IS￿1& 17.330 D¢rtaEiQrts 100 Loo DklDtqr&5r 226 226 Qth&rlDcorn 25,51)0 25500 18A64 other Grant Income sub lotal[Gross iNcome 80.383 8OJ83 79.259 AZ Assetjnd luvest￿￿ts￿les, (see 14ble). h tstal Total rertipts 79.259 Actssryty+ei'ent Badges EqLllpment rNnJng Rentihall htre Insurance 11.954 19.551 5.577 3.727 3.727 1.811 13.49) 1.538 14.645 472 utsIitteslM3intenance Port2ge/Prmt/Ststion2p 1.488 relephone Refreshmejjts 13.490 503 503 530 Promotsonai Tr3Yel 462 462 3.943 2.497 15,018 Census 3.028 14,373 3.028 Yisc Expend Glfts 14J75 b lotal 51.422 51.422 64.022 Guldes (wratioual su A4Asset 4nd illvesttnelltpurchases. see tsble ajnenity blo¢k 28.960 26.96 15.237 Sub lotal Totalpllyn￿￿ts rfrEteipts/[po)7nentsJ 51.422 51.422 64.022 28.960 28,96(1 15.237 Netitenls partedts Reserves Page | 10 Secttoll B Ststemellt of ￿￿et$ aDd lilbilihes Itthe elld o(the penod E￿doW￿￿e￿* Bl (ashfw￿S BArcl4 CfOUDt 9i.942 Quest Camp bank" ff0UDt 4.723 CAF current cctsuDt 5.172 COIF Deposlt Fund B6ffj2i Counry Badge bank aCCDUDt 3361 Fnends of Girlguithn8 OxfDrds account J4585 Z09.816 paYmeDtsaCr4￿Dt(s]I Detsiis B2 Other monet4ry CD5t Detsils (a￿"0￿11] lub￿ee Untethrted Pro Office nt Jub]Iee House F￿tureS& Countt- BAd e srock CDuntY Sho lubaee Htsuse Total cb (￿10￿] Detsils BS Llabllltles ed by one ortwo trusteeson beh31f of all PtiDtNar Date•f Page | 11 **Girlguiding Oxfordshire** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2020** ## **1. ACCOUNTING POLICIES** ## **Basis of preparation of Financial Statements** The Financial statements are prepared under the historic cost convention and include the results of the Charity’s operations, which are described in the Trustees Report as continuing operations. The accounts have been prepared in accordance with the Statements of Recommended Practice, Accounting for charities (Revised 2005), United Kingdom Accounting Standards and the Charity Act 2011. The Charity has taken advantage of the exemption of Financial Reporting Standard No 1 from the requirements to produce a cash flow statement on the grounds that it qualifies as a small charity. ## **Incoming Resources** Revenue grants are credited to the Statement of receipts and payments on the date received, unless they relate to a specific future period, in which case they are included on the Balance Sheet as deferred income to be recognised in the future accounting period. Grants received for specific purposes are accounted for as restricted funds in the Statement of Financial Activities. ## **Restricted Funds** Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets the criteria is identified to the fund, together with a fair allocation of management and support costs. ## **Unrestricted Funds** Unrestricted funds are donations and other incomes received or generated for the objects of the organisation without further purpose and are available for general funds ## **Designated Funds** Designated funds are unrestricted funds earmarked by the Management Committee for Particular purposes. ## **Resources Expended:** All expenditure is accounted for gross and when incurred. ## **2. DEPRECIATION** The Charity keeps a register of fixed assets. A depreciation policy was introduced in 2009 using a depreciated cost valuation for the Charity’s fixed assets. The cost of Jubilee House is depreciated over 50 years, furniture and fittings over 10 years and computers over 4 years. ## **3. CONTINGENT LIABILTY** There are no contingent liabilities relating to this financial year or future years. Page | 12