Girlguiding Oxfordshire Financial Statements and Annual Report For the Year ended 31 December 2022 |**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 financial activities|8 – 9| |Notes to the accounts|10| ## **Girlguiding Oxfordshire Administrative Information as at 31st December 2022** Registered Charity 269199 **REGISTRATION DETAILS** Registered Charity 269199 **GOVERNING DOCUMENT** Girlguiding Oxfordshire is governed by its Constitution ## **TRUSTEE BOARD 2022** |**Position Name Dates (if not whole year)**|**Position Name Dates (if not whole year)**|**Position Name Dates (if not whole year)**|**OFFICE ADDRESS**| |---|---|---|---| |County Commissioner|Mrs Sarah Cheetham|Started 2 September 2021|| |County Treasurer|Mr Paul Hyne||| |Division Commissioner -
Abingdon|Position Vacant||| |Division Commissioner - Bullingdon|Helen Brockis|Started 13 September 2022|| |Division Commissioner - Cherwell|Emily East|Ended 10 October 2022|| |Division Commissioner – Cherwell|Lisa Cook|Started 10 October 2022|| |Division Commissioner - Chiltern|Andrea Bain||| |Division Commissioner – Otmoor|Helen Hayes||| |Division Commissioner – Oxford City 1|Mandy Grime||| |Division Commissioner – Oxford City 2|Caroline Thurston||| |Division Commissioner – Oxford City 2|Katy Fifield||| |Division Commissioner - Ridgeway|Position Vacant||| |Division Commissioner – White Horse
Vale|Sarah Macaulay||| |Division Commissioner – White Horse
Vale|Anne Lynn||| |Division Commissioner – Windrush|Mrs Wendy Bayliss||| |Division Commissioner – Windrush|Mrs Denise Parrott||| |Division Commissioner – Wychwood|Mrs Alison Dunbar|Ended 7 September 2022|| |Division Commissioner – Wychwood|Mrs Jane Digby|Started 7 September 2022|| |Chair of advisers|Position vacant||| |County Chair of Adult Support|Position Vacant||| 2 Sugworth Lane Radley OX14 2HY **BANKERS** Barclays Bank PLC Marcham Road, Abingdon CAF Bank Ltd West Malling ME19 4JQ Page | 1 Ian Powell 7 Preston Crowmarsh Benson, Oxfordshire **INDEPENDENT EXAMINER** Page | 2 ## **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 | 3 **DEVELOPMENTS AND ACHIEVEMENTS DURING THE YEAR 2022** Girlguiding Oxfordshire is part of a worldwide movement providing experience and activities for girls from the age of 4 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 and become involved members of the wider world. 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. 2022 saw a gradual return to more typical activities for most units and we were able to hold some larger events for our members and their families as part of the Platinum Jubilee celebrations. Within individual units we saw more residential trips and some of the events which had been postponed due to the pandemic could finally go ahead. Our residential house and campsite, Jubilee House was used more throughout the year for holidays and activity days. We were able to award grants to units to support them as they rebuild their reserves and manage the increased costs. We are committed to supporting our volunteers and in 2022 we were able to move more of our training events back to physical meetings. The new skills learned during 2020 and 2021 mean we will continue to offer more flexibility to our volunteers with a blend of online and in-person trainings. This year saw the return of our popular Spring outdoor training and we invested in our younger members with a session just for young leaders aged 14-18 years old. Our lead volunteers were celebrated and thanked with a special Jubilee afternoon tea in June and this was followed by a subsidised beacon event for all our members and their families in the evening. Over 400 people joined us to enjoy fires, crafts and singing before the beacon was lit. We have also 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 continue as a mixture of virtual and in person meetings. 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 each week. As we look ahead to 2023, we know that the safe, girl only space and the experiences we provide for our young members are needed more than ever. We will continue to look at how we learn from the last few years to ensure the best experience for our young members and volunteers. Sarah Cheetham ## **County Commissioner, Girlguiding Oxfordshire** ## **June 2023** Page | 4 ## **MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 31[st] DECEMBER 2022** 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 £5,505 (2021 - £26,798). The retained cash reserves at 31[st] December 2022 amount to £242,118 (2021 - £236,613). 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 2022. 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. 56% (2021 33%) 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. Page | 5 ## **TANGIBLE FIXED ASSETS** The Charity has tangible fixed assets valuing approximately £311,671 (2021 £321,461).These items comprise mainly Jubilee House £310,039 and Fixtures & Fittings £1,632. 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 £44,984 (2021 £68,810), a reduction of £32,826 versus 2021 due the continued drop in activity due to the covid pandemic and the lack of any government covid grants in the year (£16,573 received in 2021). 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 90 hours per month - Treasurer - average 10 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 Page | 6 ## **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 29[th] June 2023 Signed on behalf of the Trustees: …………………………………………………….. (Trustee) …………………………………………………….. (Trustee) Page | 7 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/ members of** Charity Name Girlguiding Oxfordshire **On accounts for the year ended** 31[st] December 2022 **Charity no (if any)** 269199 **Set out on pages** (remember to include the page numbers of additional sheets) **Responsibilities and basis of report** I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 12 / 2020** 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. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which 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 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._ **Signed:** June 2023 **Date:** Page | 8 **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). ## **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 ChaAty N Receipts payments aCCOUTLts CC16a For the period from To Ist12n •0 31st Decetllber ?02? A Receipts and p4ymeuts Rtstritttd fuuds Total flluds d fu]Lds fuuds LAstyear tothe tothe to tht ttearest tothe tothe nearest E Al Recelpts C*v5US 25m5 25*25 zJ.oii 3,080 3080 2,157 Property 7.316 7316 4.526 ilvity*event 1.517 I￿17 6.676 O¢hèrI￿$ io io io klnt*r&5t io 6.392 6392 32A20 Other Grant Income Sub lotal[Gross income 44.984 68.BlO illVesttnt￿S1leS, (see table). Sub totol Totsl rtctipts 44.984 44.984 68.810 ALtrty+e4'ent Badges EqLllpment TNmng ReJ]tlh#U hlre Insurance 3.196 2.437 3.196 8.379 3.4n 2,437 1.842 14.070 1.842 1.829 19.755 utslittes/Mainten3nce Postsg2lPrmt/Ststion2 Telephone Refreshments 14.070 897 otionai Tr3Yel 446 446 Census 2.005 Misc Expend 14,521 14.521 6,019 119 Sub lotol 39.479 59.479 42,012 Guldes Operntiollal su A4Asset gnd illvesttnentPliTchases, see tAble amellity blo¢ 5.505 5.505 26.798 Sub lotol Total pavments rfrEceipts/{ptt)Inents) 39.479 39.479 42,012 5,505 5,505 26.798 Netitem¥ partedto Rtsenys Page | 10 Sectson B Ststenient olassets alld l)abilities atthe end of the penod UMiYstrLCted Dd5 Restt'irted h￿d5 Eiidowmtmt fuDds nearest£ Bl (ashfllD BJrelAys account 120,504 Qutst Camp bank" aCC￿U￿t 4,636 CAFcurrenr accourtt 4A02 COIF Deposlt Fund 86,876 County Bad8tr bank account 6,289 Fnellds of Orfordshire bank" arrnunt 19.411 Tolalcoshfvnds I￿￿e balances i￿t￿rere1pts￿￿d pay￿ents￿￿ouTrtls]I 242.118 Unr¢5tnrted hLDds to llearestE Endowment Dds nearest£ h￿d5 B2 Other mollelary Futtdto whichasset belo Cost (optiouai) Detsil value FuDdto whichasset belo Unrtrstrtcted Cost value B4Assets retallledfor lubllee House Offic Unre5tn¢ted PDt lubllee House Fthtures & Coullty Bad tr Stock County Sho stock" lubllee Hous VDreknrt¢d Unrestncted Totsl Fundto whlcb liability When dut (Optto￿lI due (opl1v]￿l} BS Llablllttej byvne ortwo trusteeson behaifof a prtnt Name DAte of Page | 11 **Girlguiding Oxfordshire** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2022** ## **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