2022-12-31-accounts

Girlguiding Anglia Annual Report Year ended 31 December 2022

Contents		Pages	Pages
Reference and Administrative	Details
Trustees' Reporf		2-	5
Chair ofTrustee's Report		6-	8
Review of Financial Position		9-10
Independent Auditors' Report		11 -	14
Statement of Financial Activities		15
Balance Sheet		16
Statement of Cash Flows		17
Notes to the Financial Statements		18 -	37

for the year end	ed 31	Dece	mber	2022
				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds	2022	2021
			Note	R		E	R
Income
Donations and legacies			2	1,091	13,235	14,326	6,538
Income from charitable				1,614,800		1,614,800	1,130,707
activities
Other income				9,225		9,225	39,061
Investment income				16,548	860	17,408	10,818
Total income				1,641,664	14,095	1,655,759	1,187,124
Expenditure
Charitable activities			6	1,626,048	9,638	1,635,686	1,317,417
Total expenditure				1,626,048	9,638	1,635,686	1,317,417
Net income / (expenditure		)before		15,616	4,457	20,073	(130,293)
gains and losses
Net (loss) / gains on	investments		11	(150,538)		(150,538)	247,772
Net (expenditure) /	Income			(134,922)	4,457	(130,465)	117,479
Net movement in funds				(134,922)	4,457	(130,465)	117,479
Reconciliation offunds
Total funds brought	forward			4,046,823	46,785	4,093,578	3,976,099
Total funds carried forward			19	3,911,871	51,242	3,963,113	4,093,578

Balance Shee	t	as at 31 D	ecember	2022
					2022		2021
			Note		R
Fixed assets
Tangible assets			10		1,252,019		1,327,889
Investments			11		1,522,377		1,672,915
					2,774,396		3,000,804
Current assets
Stocks and work in		progress	12	15,332		24,035
Debtors			13	62,780		98,546
Cash at bank and		in hand		1,344,306		1,148,304
				1,422,418		1,270,885
Creditors: Amounts		falling due
within one year			14	(233,701)		(178,111)
Net current assets					1,188,717		1,092,774
Net assets					3,963,113		4,093,578
The funds ofthe charity:
Restricted funds					51,242		46,785
Unrestricted funds
Unrestricted income funds				3,824,249		3,949,934
Designated funds				87,622		96,859
Total unrestricted	funds				3,911,871		4,046,793
Total charity funds			19		3,963,1 13		4,093,578
Approved by the Board on			and	signed on its	behalf by:
Karen Johnson				Emma Etherington
Chief Commissioner				Treasurer
The notes on pages 18to 37form an integral					part ofthese financial	statements

Statement ofcash flows for the	Statement ofcash flows for the	Statement ofcash flows for the	year ended	year ended	31 December	2022
					2022	2021
				Note	s	s
Cash flows from operating		activities:
Net cash used by operating		activities		22	222,944	(43,691)
Cash flows from investing	activities:
Payments to acquire fixed		assets		10	(28,144)	(11,770)
Interest received					1,202	520
Net cash used in investing		activifies			(26,941)	(11,250)
Change in cash and cash		equivalents	in		196,002	(54,941)
the pediod
Cash and cash equivalents		brought			1,148,304	1,203,245
forward
Cash and cash equivalents		carried forward		23	1,344,306	1,148,304

Donations
	Unrestricted Funds	Restricted Funds	Total Funds 2022	Total Funds 2021
	R	E	R	R
Donations	1,091	13,235	14,326	6,538

				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds	2022	2021
				R	R	R
Region
Subscriptions				511,811		511,811	490,804
Delivering	guiding			95,981		95,981	30,095
				607,792		607,792	520,899
Hautbois
I-louse fees				99,113		99,113	64,448
Camp fees				106,613		106,613	64,089
Activities				398,206		398,206	250,886
Catering				185,379		185,379	71,012
Events				17,364		17,364	4,981
Other income				980		980	1,492
Guiding	grant	(from		30,220		30,220	14,570
Region)
Less: Internal Subsidy		Regional		(30,220)		(30,220)	(14,570)
				807,655		807,655	456,908
Retail
Sales of purchased			goods	199,353		199,353	152,900
				199,353		199,353	152,900
				1,614,800		1,614,800	1,130,707

		2022	2021
		Unrestricted	Unrestricted
Apprenticeship	Scheme	6,193
Kickstart Scheme		3,032	4,532
Job Retention	Scheme		34,529
		9,225	39,061

5	Investment	income	Unrestricted	Restricted	Total Funds	Total
						Funds
			Funds	Funds	2022	2021
			E	R	E	R
	Interest on	cash deposits	342	860	1,202	(2,388)
	Rental income		16,206		16,206	13,206
			16,548	860	17,408	10,818

		Region	Hautbois	Retail	2022
		R		R	R
Direct costs
Staff costs		232,431	435,095	65,792	733,318
Direct costs and Delivering	Guiding	133,102	210,348	140,581	484,031
Office and establishment		33,822	7,826	358	42,006
Bank charges		1,580	1,401	889	3,870
Marketing			2,020		2,020
Professional fees		9,803	80		9,883
Property maintenance		1,548	19,482		21,030
Estate maintenance		11,474			11,474
Grants (Note 20)		53,636			53,636
Depreaation		70,608			70,608
Support Costs
Staff costs		109,964			109,964
Office and establishment		16,014			16,014
Governance		38,093	4,958		43,051
Professional fees		463	913		1,376
Depreciation		33,405			33,405
		745,943	682,123	207,620	1,635,686

		Region	Hautbois	Retail	2021
		R	R	R	R
Direct costs
Staff costs		171,120	330,970	56,788	558,878
Direct costs and delivering	guiding	93,637	95,297	106,593	295,527
Office and establishment		27,970	5,266	394	33,630
Bank charges		320	1,242	1,822	3,384
Marketing			2,470		2,470
Professional fees		19,250	1,118		20,368
Property maintenance		5,064	8,747		13,811
Estate maintenance		17,891			17,891
Grants (Note 20)		112,139			112,139
Depreciation		55,996			55,996
Support costs
Staff costs		109,965			109,965
Office and establishment Governance '		17,984 30,677	3,848		17,984 34,525
Professional fees		3,952	913		4,865
Depreciation		35,984			35,984
		701,949	449,871	165,597	1,317,417

8	Net income for the year	Net income for the year
				2022	2021
	This is stated after	charging:		S	E
	Operating leases	—equipment		2,436	1,763
	Auditor's remuneration;
	-statutory audit	accrual		12,600	10,950
	Depreciation			104,013	96,475
	Provision against	stock for rebranding	exercise	5,000

Staff costs	Staff costs
The aggregate payroll costs ofthese		persons were as follows:	2022	2021
Wages and salaffes			787,284	620,355
Social security			41,178	35,791
Other pension costs			14,045	11,272
Other staff costs (including	temporary	cover)	775	1,423
			843,282	668,841

Tangible Fixed Assets
	Freehold	Equipment
	Land and	and	Office
	Buffdings	Machinery	Equipment	Total
	E	E	E	E
Cost
As at I January 2022	1,952,699	316,167	84,775	2,353,641
Additions		24,078	4,066	28, 144
Disposals			(28,828)	(28,828)
As at 31 December 2022	1,952,699	340,245	60,013	2,352,957
Depreciation
As at I January 2022	689,716	269,241	66,795	1,025,752
Charge forthe year	68,117	26,918	8,979	104,014
Eliminated on Disposals			(28,828)	(28,828)
As at 31 December 2022	757,833	296,159	46,946	1,100,938
Net book value
As at 31 December 2022	1,194,866	44,086	13,067	1,252,019
As at 31 December 2021	1,262,983	46,926	17,980	1,327,889

		Listed	Listed
		Investments	Investments
		2021	2021
Market value		E	E
As at	I January	1,672,915	I 425,143
Revaluation		(150,538)	247,772
As at	31 December 2021	1,522,377	1,672,915
Net book value
As at	31 December	1,522,377	1,672,915

12	Stock				2022	2021
					E	E
	Shop	goods	for	resale	15,332	24,035

13	Debtors				2022	2021
					R	R
	Trade debtors				55,337	74, 179
	Prepayments and accrued income					9,304
	Other debtors					10,000
	Taxation				7,443	5,063
					62,780	98,546
14	Creditors:	Amounts	falling due within one		2022	2021
	year
	Trade creditors				35,811	20,723
	Taxation and social		security		13,464	11,487
	Accruals and deferred income				171,937	141,321
	Other creditors				12,489	4.580
					~21	12@ill
	Included as follows:	in creditors		isdeferred income	2022	2021
					R	R
	Deferred	income at		31 December 2021	141,321	224,635
	Released	in the year			(141,321)	(224,635)
	Received	in the year			117,291	124,299
	Deferred	income at		31 December 2022

			2022	2021
			8	8
Within	I	year	1,283	1,357
Expiring		in 2-5years	299	2,372
			1,582	3,729

Analysis offunds
		At 1			Other		At 31
		January 2022	Income	Expenditure	recognised gains/losses	Transfers	December 2022
		E			E	E	R
Designated Funds
GGA Training at a		15,216	929			238	16,383
Training/Activity Centre
Buchanan (Chief's			238			(238)
Discretion)
Generation Green			5,000	(5,000)
Region Start Up Grant		441		(4,508)		4,238	171
Community Match			5,196	(5,196)
Fund
Hautbois Maintenance		80,134		(11,270)		1,136	70,000
Leadership Training		1,068	3,119	(3,119)			1,068
Grant
Sustainability Fund			40,000	(40,000)
Designated funds		96,859	54,482	(69,093)		5,374	87,622
General Funds		3,949,934	1,587,182	(1,556,955)	(150,538)	(5,374)	3,824,249
Reslricted Funds
Friends of Hautbois		5,138	4,052	(1,680)			7,510
Fdiends of Hautbois- Legacies		33,689	10,043				43,732
Membership Growth Retention	1L	7,958		(7,958)
Restricted funds		46,785	14,095	(9,638)			51,242
Total funds		4,093,578	1,655,759	(1,635,686)	(150,538)		3,963,113

Analysis offunds (con	tinued	)
		At I			Other		At 31
		January 2021	Income	Expenditure	recognised gains/losses	Transfers	December 2021
				'E	R	R	R
Designated Funds
GGA Training at a		15,216					15,216
Training/Activity Centre
Reach Out Grant		733				(733)
Chief's Memorial		38				(38)
Unit Start Up Grant		801		(801)
Region Start Up Grant				(2,559)		3,000	441
Hautbois Maintenance		80,134					80,134
Leadership Training		1,068					1,068
Grant
Diamond Challenge		1,440		(1,440)
Sustainability Fund				(91,976)		91,976
Designated funds		99,430		(96,776)		94,205	96,859
General Funds		3,833,224	1,181,488	(1,218,345)	247,772	(94,205)	3,949,934
Restricted Funds
Friends of Hautbois		3,798	3,636	(2,296)			5,138
Friends ofHautbois- Legacies		31,689	2,000				33,689
Membership Growth Retention	8,	7,958					7,958
Restricted funds		43,445	5,636	(2,296)			46,785
Totalfunds		3,976,099	1,187,124	(1,317,417)	247,772		4,093,578

20 Grants made
		2022			2021
	Institution	Individual	Total	Institution	Individual	Total
Generation Green	3,000		3,000
Unit start up - National				447		447
Unit start up - Regional	4,508		4,508	2,559		2,559
Sustainability grant*	40,000		40,000	91,976		91,976
Diamond Challenge
(DofE)					1,440	1,440
Property grants				15,000	-	15,000
Space to grow grants				4,697	-	4,697
Unit Recovery International trips **	5,140		5,140		(4,030)	(4,030)
First Response training		920	920
Outdoor activity ***		(50)	(50)		50	50
Queens Guide	118		118
	52,766	870	53,636	114,679	(2,540)	112,139
GG subsidy for
Hautbois	30,220		30,220	14,570		14,570
	82,986	870	83,856	129,249	2,540	126,709

21 Net assets by fund	21 Net assets by fund
						Unrestricted	Restricted
	2022					Fundsf	Fundsf	Total Fundsf
	Tangible assets					1,252,019		1,252,019
	Investments					1,522,377		1,522,377
	Current assets					1,371,176	51,242	1,422,418
	Creditors: Amounts		falling	due within	one year	(233,701)		(233,701)
	Net assets					3,911,871	51,242	3,963,113
							Restricted
	2021					Unrestricted Fundsf	Funds f	Total Fundsf
	Tangible assets					1,327,889		1,327,889
	Investments					1,672,915		1,672,915
	Current assets					1,224,100	46,785	1,270,885
	Creditors: Amounts	falling due within one year				(178,111)		(178,111)
	Net assets					4,046,823	46,785	4,093,608
22	Cash provided by operating			activities
						2022	2021
	Net expenditure for	year before capital gains (as per				f
	Statement of financial		activities)			20,043	(130,293)
	Adjusted tor
	Depreciation charges					104,014	95,805
	(Profit)/Loss on disposal of fixed assets
	Interest received					(1,202)	(520)
	Decrease / (increase)		in stocks			8,703	2,474
	Decrease / (increase)		in debtors			35,766	93,181
	Increase / (decrease)		in creditors			55,619	(104,338)
	Net cash generated/(used)			by operating	activities	222,944	(43,691)
23	Analysis ofcash and	cash equivalents
						2022		2021f
	Cash in hand					1,344,306	1,148,304

24	Net Debt Reconciliation
		At 1 ~'	Cashfjows	Non-cash	At 31»
		January		changes	December
		2022			2022
	Cash at bank	1M8830
		At 1»	Cashf los	Non-cash	At 31»
		January		changes	December
		2021			2021
	Cash at bank	~120324