2020-12-31-accounts

	Page
Report of the Trustees	1to2
Independent Examiner’s Report	3
Statementof Financial Activities	4
Balance Sheet	5
Notesto the Financial Statements	6 to 13
Detailed Statementof Financial Activities	14to 15
County Treasurer’s Report	16
Report of the County Commissioner	17 to 26

				2020	2019
	Unrestricted		Restricted	Total funds	Total funds
		Funds	funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies		12,160	36,521	48,681	24,521
Charitable activities
Direct charitable activities		-	17,068	17,068	96,816
Other charitable activities		93,734	-	93,734	97,147
Other trading activities	2	17,411	-	17,411	83,782
Investment income	3	170	-	170	262
Total		123,475	53,589	177,064	302,528
EXPENDITURE ON
Charitable activities
Direct charitable activities		-	32,990	32,990	82,416
Other charitable activities		91,346	14,572	105,918	181,655
Other		6,315	«	6,315	1,160
Total		97,661	47,562	145,223	265,231
NET INCOME/(EXPENDITURE)		25,814	6,027	31,841	37,297
Transfers between funds		(600)	600	-	-
Net movementin funds		25,214	6,627	31,841	37,297
RECONCILIATION OF FUNDS
As previously reported		404,730	37,343	442,123	404,826
TOTAL FUNDS CARRIED FORWARD		429,994	43,970	473,964	442,123

		2020	2019
	Notes	£	£
FIXED ASSETS
Tangible assets	8	197,627	206,202
CURRENT ASSETS
Debtors	9	13,126	33,253
Cash at bank		281,048	223,622
		294,174	256,875
CREDITORS
Amounts falling due within one year	10	(17,837)	(20,954)
NET CURRENT ASSETS		276,337	235,921
TOTAL ASSETS LESS CURRENT
LIABILITIES		473,964	442,123
NET ASSETS		473,964	442,123
FUNDS	12
Unrestricted funds:
General Fund		352,331	327,117
Designated International Camp Fund		3,967	3,967
Designated Disabilities Fund		9,122	9,122
Designated Building Equipment Fund		-	-
Designated Activity Fund		64,574	64,574
Designated Adventure Fund		-	-
		429,994	404,780
Restricted funds:
Flexible guiding Fund		4,460	z
Sustainability Fund		20,658	-
Restricted donations International Fund		508 9,051	508 24,973
Growing Guides		-	500
Training Fund		-	11,362
Buildings Fund		9,293	-
		43,970	37,343
TOTALFUNDS		473,964	442,123

OTHER TRADING ACTIVITIES
	2020	2019
	£	£
Training	115	80
County Centre	8,701	37,134
Activities for members	3,709	39,622
Badges	4,887	6,940
Other merchandise	-	6
	17,411	83,782
INVESTMENT INCOME
	2020	2019
	£	£
Interest received	170	262

		2020	2019
Accounting and secretarial		3	3
No employees received emoluments	in excess of £60,000.

	Unrestricted	Restricted	Total funds
	funds	funds
	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	13,159	11,362	24,521
Charitable activities
Direct charitable activities		96,816	96,816
Other charitable activities	97,147		97,147
Other trading activities	83,782		83,782
Investment income	262		262
Total	194,350	108,178	302,528
EXPENDITURE ON
Charitable activities
Direct charitable activities Other charitable activities	172,940	82,416 8,715	82,416 181,655
Other	1,160		1,160
Total	174,100	91,131	265,231
NET INCOME/(EXPENDITURE)	20,250	17,047	37,297
Transfers between funds
Net movement in funds	20,250	17,047	37,297
RECONCILIATION OF FUNDS
Total funds brought forward	384,530	20,296	404,826
TOTAL FUNDS CARRIED FORWARD	404,780	37,343	442,123

TANGIBLE FIXED ASSETS
	Freehold	Fixtures and
	property	fittings	Totals
	£	£	£
COST At 1 January 2020	339,703	38,593	378,296
Additions	7
At 31 December 2020	339,703		378,296
DEPRECIATION
At 1 January 2020	137,265
Charge for year	7,160
At 31 December 2020	144,425
NET BOOK VALUE
At 31 December 2020	195,278		197,627
At 31 December 2019	202,438		206,202

		2020	2019
	Other debtors
	Prepayments and accrued income	13,126	33,253
		13,126	33,253
10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2020	2019
	Deferred income Accrued expenses	11,350 6,487	24,225 3,271
		17,837	20,954

				2020	2019
		Unrestricted	Restricted	Total funds	Total
		Funds	funds		funds
Fixed assets Current assets Current liabilities		197,627 238,854 (6,487)	55,320 (11,350)	197,627 294,174 (17,837)	206,202 256,875 (20,954)
		429,994	43,970	473,964	442,123

MOVEMENT IN FUNDS
		Net	Transfers
		movement	between
		in funds	funds	At 31.12.20
	1.1.20
	£	£	£	£
Unrestricted funds
General Fund	327,117	25,814	(600)	352,331
Designated International Camp Fund	3,967	-	e	3,967
Designated Disabilities Fund Designated Activity Fund	9,122 64,574	- -	= -	9,122 64,574
	404,780	25,814	(600)	429,994
Restricted funds
Restricted donations	508	-		508
International Fund	24,973	(15,922)	-	9,051
Growing Guides	500	(500)	-
Training Fund Flexible Guiding Fund Sustainability Fund Buildings Fund	11,362 - - -	(11,362) 3,860 20,658 9,293	- 600 - -	4,460 20,658 9,293
	37,343	6,027	600	43,970
TOTAL FUNDS	442,123	31,841	-	473,964
Net movement in funds, included in the above		are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		£	£	£
Unrestricted funds General Fund		123,475	(97,661)	25,814
		123,475	(97,661)	25,814
Restricted funds International Fund Growing Guides Training Fund		17,068 -	(32,990) (500) (11,362)	(15,922) (500) (11,362)
Flexible Guiding Fund		3,860	-	3,860
Sustainability Fund		20,658	-	20,658
Buildings Fund		12,003	(2,710)	9,293
		53,589	(47,562)	6,027
TOTAL FUNDS		177,064	(145,223)	31,841

		Net	Transfers
		Movement	between
	Asrestated	in funds	funds	At 31.12.19
	1.1.19
Unrestricted Funds
General Fund	221,023	20,250	85,844	327,717
Designated International Camp Fund	3,967	-		3,967
Designated Disabilities Fund Designated Building Equipment Fund	9,122 83,844	- -	(83,844)	9,122
Designated Activity Fund Designated Adventure Fund	64,574 2,000	- -	(2,000)	64,574
	384,530	20,250		404,780
Restricted Funds
Restricted legacy	2,995	(2,995)
New Programme	5,720	(5,720)
Restricted donations	508	-		508
International Fund	10,573	14,400		10,472
Growing Guides	500	-		500
Training Fund	-	11,362		11,362
	20,296	17,048		37,343
TOTAL FUNDS	404,826	37,298		442,124
Comparative net movement in funds,	included in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General Fund		194,350	(174,100)	20,250
Designated Adventure Fund		-
		194,350	(174,100)	20,250
Restricted funds Restricted legacy		-	(2,995)	(2,995)
New Programme		-	(5,720)	(5,720)
Restricted donations International Fund		- 96,816	(82,416)	14,400
Growing Guides		=
Training Fund		11,362		11,362
		108,178	(91,131)	17,047
TOTAL FUNDS		302,528	(265,231)	37,297

	2020	2019
	£
INCOME AND ENDOWMENTS
Donations and legacies
Legacies	-	10,000
Grants	25,678	11,362
Donations	23,003	3,158
	48,681	24,520
Other trading activities Training County Centre Activities for members Badges	115 8,701 3,708 4,887	7,545 37,134 32,157 6,940
Other merchandise	-
	17,411	83,782
Investment income
Interest received	170	262
Charitable activities
Subscriptions	92,682	95,365
200 Club	1,052	1,782
International trip income	17,068	96,816
	110,802	193,963
Total incoming resources	177,064	302,257
EXPENDITURE
Charitable activities Training Members events County centre County centre repairs Travelling Postage, telephone, printing and stationery Website and internet costs Share magazine Commissioners and Queens guide grants Carried forward	786 1,330 15,146 15,851 1,712 4,900 1,982 3,330 - 45,037	12,748 18,032 33,897 8,193 6,521 11,089 2,535 12,981 1,260 107,256

	2020	2019
	&	£
Charitable activities
Brought forward	45,037	107,256
Grants	3,907	15,567
Presentations and awards	-	2,577
New programmecosts	:	5,720
Sundry expenditure	9,940	5,426
International trip expenses	32,990	82,416
Badges	12,208	7,410
Depreciation	8,575	8,876
	112,657	235,248
Support costs
Governance costs
Wages	24,516	23,343
Social security	271	234
Pensions	211	210
Insurance	1,373	1,317
Independent examiner's fee	3,000	3,719
Secretarial and accounting	3,195	1,160
	32,566	29,983
Total resources expended	145,223	265,231
Net income/(expenditure)	31,841	37,297