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|
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|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|
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|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||
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|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|
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|Donations|||||
|---|---|---|---|---|
||Unrestricted
Funds|Restricted
Funds|Total
Funds
2022|Total
Funds
2021|
||R|E|R|R|
|Donations|1,091|13,235|14,326|6,538|
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|||||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|
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|||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|
##
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|||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|
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|||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|
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|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|||
##
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||||2022|2021|
|---|---|---|---|---|
||||8|8|
|Within|I|year|1,283|1,357|
|Expiring||in 2-5years|299|2,372|
||||1,582|3,729|
##
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##
|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|
##
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|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|
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|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||||