2021-12-31-accounts

Girlguiding Oxfordshire Financial Statements and Annual Report

For the Year ended 31 December 2021

CONTENTS		Page
Administrative Information		1
Structure, Governance and Management.	2
Principal Objectives
Developments and activities during 2021	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 2021

REGISTRATION DETAILS Registered Charity 269199 GOVERNING DOCUMENT Girlguiding Oxfordshire is governed by its Constitution

TRUSTEE BOARD 2021

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Position Name Dates (if not whole year)
County Commissioner Mrs Angela Peel Ended 2 September 2021
County Commissioner Mrs Sarah Started 2 September 2021
Cheetham
Assistant County Mrs Mary Brodey Ended 17 September 2021
Commissioner Chair of
Advisers
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 Mandy Grime
1
Division Commissioner – Oxford City Mrs Carol Cox Ended 26 September 2021
2
Division Commissioner – Oxford City Caroline Thurston Started 14 June 2021
2
Division Commissioner – Oxford City Katy Fifield Started 14 June 2021
2
Division Commissioner – Ridgeway Mrs Sarah Ended 2 September 2021
Cheetham
Division Commissioner - Ridgeway Position Vacant
Division Commissioner – White Sarah Macaulay
Horse Vale
Division Commissioner – White Anne Lynn
Horse Vale
Division Commissioner – Windrush Mrs Wendy Bayliss
Division Commissioner – Windrush Mrs Denise Parrott
Division Commissioner – Wychwood Mrs Alison Dunbar
Position Vacant
County Chair of Adult Support
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2 Sugworth Lane Radley OX14 2HY Barclays Bank PLC Marcham Road, Abingdon

OFFICE ADDRESS

BANKERS

CAF Bank Ltd West Malling ME19 4JQ

INDEPENDENT EXAMINER Ian Powell

7 Preston Crowmarsh Benson, Oxfordshire

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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.

1. 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.

1. 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.

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DEVELOPMENTS AND ACHIEVEMENTS DURING THE YEAR 2021

Girlguiding Oxfordshire is part of a worldwide movement providing experience and activities for girls from the age of 5 years old. The activities and adventures that girls experience through the programme help them to learn about themselves and gain the skills and confidence to realise their dreams. The specialist frameworks and practical guidance help leaders and volunteers to provide girls with a programme that supports their development and keeps them safe. 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.

The beginning of 2021 saw units meeting back online due to the continued Covid-19 pandemic but as restrictions were eased leaders worked hard to provide a safe environment for girls to meet in person once again. For many, this meant being creative with meeting venues and activities with lots of outdoor meetings and shared activities. We were able to offer grants to support units who had not been meeting during 2020 to reopen and rebuild.

We are committed to supporting our volunteers and during this year we have been able to build on our experiences in 2020. Much of our regular training will continue to use online platforms to offer more flexibility to our volunteers and focus funding on training and events that are better suited to an in-person environment. Our thanks and recognition event was sadly cancelled due to covid 19 restrictions and the sale of the venue, but we continued to surprise volunteers at more local events to present their awards, allowing young members to join us in thanking and celebrating their leaders. Our governance and trustee meetings were able to continue as a mixture of virtual and in person meetings, according to restrictions, weather conditions and availability.

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.

As the year progressed, our residential house and campsite, Jubilee house began to be used once more. We had a regular external booking whilst the usual holidays and camps were restricted and were able to secure a second grant from the Government to help with the fixed costs of maintaining the site. In the autumn we were able to plant more trees, from the Woodland Trust, to replace some of the older ones that had to be removed at the beginning of the year.

As we look ahead to 2022, we will continue to learn and adapt our practice, offer support, engage, and retain our members as well as looking at growing our membership which has been affected by the Covid-19 pandemic.

Sarah Cheetham

County Commissioner, Girlguiding Oxfordshire

May 2022

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MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 31[st] DECEMBER 2021

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 £26,798 (2020 - £28,960). The retained cash reserves at 31[st] December 2021 amount to £236,613 (2019 - £209,816).

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. 33% (2020 41%) 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 value is considered when making purchases or using services. Girlguiding Oxfordshire holds a reserve specifically for their properties.

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TANGIBLE FIXED ASSETS

The Charity has tangible fixed assets valuing approximately £321,461 (2020 £331,590).These items comprise mainly Jubilee House £319,367 and Fixtures & Fittings £2,094. 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 £68,810 (2020 £80,383), a reduction of £11,572 versus 2020 due to a substantial drop in activity due to the covid pandemic. Government covid related grants to the value of £16,573 were received during the year (2020 - £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 13 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

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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;

• 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 12[th] May 2022.

Signed on behalf of the Trustees:

…………………………………………………….. (Trustee)

…………………………………………………….. (Trustee)

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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 2021 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 / 2021

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

• the accounts do not accord with the accounting records

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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 2022 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).

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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.

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Name CC16a Fortheperiod from To irt lan:0 31rtDecember-O-I A Receipts paT￿ellts Uttrtstritte Io fuDds fuDds totht Al Recelpts Cv5US 23.011 23XIII 31199 TradinEortwiti• 2.157 2.157 3,071 Property 4.526 4526 3.470 kiivitYevent 6.676 0￿76 15.818 D¢rtaEiQrts io io 100 DklDtqr&5r io Lo 226 Qth&rlDcorn 32,420 32A20 25.5 other Grant Income sub lotal[Gross iNcome 68.810 68Ji• BO.3B3 AZ Assetjnd luvest￿￿ts￿les, (see 14ble). h tstal Total rertipts 6UiO 6UiO 80.383 Actssryty+ei'ent Badges EqLllpment rNnJng Rentihall htre Insurance &379 3.4n 8379 11.954 3.727 3A71 1.829 19.755 I￿29 1.811 13.4 utsIitteslM3intenance Port2ge/Prmt/Ststion2p relephone Refreshmejjts 19.755 503 Promotsonai Tr3Yel 462 Census 3.028 14.373 Yisc Expend Glfts 6.019 119 6.019 b lotal 42.012 42.012 51.422 Guldes (wratioual su A4Asset 4nd illvesttnelltpurchases. see tsble ajnenity blo¢k 26.798 26.7 28.960 Sub lotal Totalpllyn￿￿ts rfrEteipts/[po)7nentsJ 42.012 42.012 64.022 26.798 26,7 15.237 Netitenls partedts Reserves Page | 11

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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.

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