Girlguiding Anglia Annual Report Year ended 31 December 2023 Girlguiding Anglla Annual Report Year ended 31 December 2023 éb Glrlguidlng Contents Pages Reference and Admlnlslrotive Details Trustees, Report Chair ol Trustee's Report Revlew of Flnanciol Poslllon 8-10 Independent Audllors. Report statemen* of Flnanclal Actfvitles 14 Balance Sheet 15 Slalemenl of Cash Flows 16 Notes to thè Flnanclal Slatements 17-36 Glrlguiding Anglla Annual Report Year ended 31 December 2023 Charity Reference & Admlnislrallve Detalls Regislered charity name Operating as Charlty number The Gulde AMoclaHon A Thgllu R•glon Gklgvkllng Angllu 278508 Audilor Lovewen Blok• Banksld? 31x1. Peochmon Way. Bloodknnd Buslnws Pak Nonvlch NR7 OLb 8ankers Barclys Bank PLC Sl Gw• Hous• l Gvlldholl Sfreot Cambrldg•. CB2 311H Lloyds Bank PLC 16 G•nll•man's Wak NoNAch. NR2 ILZ Chlel Commissioners Tr¢¢y Fo*•T K￿en Johnson Unlll 3111 Jonutsy 2023 From i** February 21)23 Management Team Amorrflo Nafftld Exo¢ulfv• Mqnog¢i Loulse Copley Bonn1• Dnloway R•tall Managei Communl¢allons & opportun11￿ Monager Centre und E¥tate Manag Flnance Mana9er Mèmbttshlp Support Alanager Honu Hunt•r Dovkl Mald￿0￿? Lucy Martln Pilnclpai ofiice & Reglslered Address Glrfguldlng Anglkj Y Greol Havtbols R(Axl Cottkhun. Nomkh N¢xlolK NR12 7JN Trustees The Irustees m the vollng membws olthe Gklgvldkng Anglh Execullve Commlllw. The hu¥• wrv•d lh• c1￿￿ty slnc• l janu￿ 2023 are 0$ fouows: Iracy Fosl•r CN•f CommlssFon•r for Angla Kgrgn Johnw Chld Commlssbner l¢r Anglu Andrea Oughton D•pvly ¢hlefCommhs1gn Ck*lre Co D•pvty ChI￿cOMmIssIOn0r Clalie Cow County Commlssk)nei Tru￿•e Emma Etherfnglon Pal Plnlnglon Flonts Joln•s UnNI 3111 January 2023 From 1* Febwary 2023 Unlll IP March 2023 From 16th March 2023 Unill l51h Morch 2023 Reglon Appolntment R•gk+n Appolth•nt Bthuny STM Rulh Vaughon Koren Keellng Rmemary Jeff•ry ¢oiol• Davl•s Kath*rfno W•sl IlnNI 76th lknrch 2024 txt•mal INsl•• County Commlsth>ner Trustee County Commlsstoner Twstee County CornmlsslDnw Twst•• County Commls¥K)n•r Twst•• Untl12nd Dec•mb•r 2023 From 2r4 December 2023 from l•1 JaNary 2024 &b Glrlguldlng Girlguiding Anglia Annual Report Year ended 31 December 2023 Trustees, Report The Iruslees are pleased to present their fepcxl and Ihe financial stalements of the charity for the year ended 31 December 2023. statement of the Trustees, Responsibilities The trustee5 of Gidgviding Anglia ore responsible fot preparing the Iruslees, annual rep(yl and the financial statemenls in accordance wilh applicable law ond United Kingdom Accounling Standords (Unitèd Kingdom Generally Accepled Accounting Practicel. The law applicable to charities in England and Wales requires the trustees lo prepare financial slalements each financial year which giv8 a tru8 and fair view of Ihe state of affaffs of the charity and of the incoming resources and application of resources of the charily f￿ Ihal per￿d. In preparing these finonciol stat8m8nts. the trustees arè required to: select suitoble occounting pollcies ond then apply them conststent observe the methods ond principles of the Chorilie5 SORP 2019 IFRS1021 make judgemènts and esllmales that are reasonable and prudent slate whether applicable occounting standard5 have been followed. subject lo ony malerial deporlvres disclosed and explained in the financiol statements prepare the financiol statemenls on the going concern b05is vnless il i% inoppropriale to ￿eSuMe Ihot the chaiity will continue in operation. The trustees ore responsible for keeping proper accounting Teccfds explain the charfty's IronsoctDn5 Ihal di5c105e wilh reasonable accuracy ot ony time the financial position of the charity and enable Ihem to ensure thal the financial statements Comp￿ wilh the Charities Acl 2011. Ihe Chority (Accounts ond Reportsl Regukjtions 2008 and the Fxovisions of the Irusl deed. They are also responsible for safeguarding the as5els of Ihe charity and for laking reasonoble steps f￿ the preventton ond detection of fraud and other irregularilies. The trustees are responsible for the maintenance ond inlegrity of the financial informolion included on the charity's websile. Legislation in the United Kingdom governing the preporalion and disseminolion of the tinoncDI slalements moy differ from legtslation in other jurisdlctions. &b Glrlguldlng An9n Girlguiding Anglia Annual Report Year ended 31 December 2023 Structure, Governance and Management Girlguiding Anglia comprises of Iwelve guiding counties. It is one of the nine Countries and Regions of Girlguiding Ithe operating name of The Guide Association), which is the ading charwly for girls and young women in the UK. In accordance with Bye-Law 9.2lcl of The Royal Charter and 8ye-Laws of The Guide Association 1922. Girlguiding Anglia's Execu*Ne Commi*lee is responsible to the Gwlguiding Executive Commiltee for the direction of Ihe general developmenl of the principles. aims. policy. orgonisolion and rules of The Guide Association. as set oul in Ihe currenl issue of: The Royal Chorter and Bye-Law5: The Guiding Monual: ond Th8 Guiding Handbook. The day-IcFday managemenl of Girlguiding Anglio is de￿gated to the senior management team of Executive Manager, Finance Manager. Membership Support Manager. Communications & Opportunities Manager. Activity Centre and Estate Manager, and Relail Manager, wilh oversight from the Chief Commissioner. Girlguiding Anglia will vndertake periodic benchmarking of the salary scale and gradings of senior management salaries when they see o need to do so. ￿ at leost every 3 years. The Hurnan R&sourc8s Committe8 will consider o voriety of foctors when s81ting any annuol increoses and revlewlng salaries including: Inflationory pressures las measvred by the government'5 Consumer Piice Index. Retoil Price Index, and ony other relèvont measures) The need lo meel legal minimvm wage requir8m8nts le.g.) National Living Wage and Notional Minimum Woge Affordability, including the need to bull d res8Nes for fvtvre investment. Whal is happening lo salaries extemally in the public. private and third sect¢3rs Ibenchmarkingl and the need fo address any recnjitment or relenlion difficulties. Recrultmenl. Appolntment and Tralnlng of Trustees Glrlguiding Anglla's conslltutlon provides a lotal of 12 trvstees. as follows: Chief Commissioner: Deputy Chief Commissioner: Region Treasurer: Three Anglia Region County Commissioners: Two Anglia Region appointment holder5: Three Anglia Region grassroots leaders: and One external Trustee. &b Glrlguldlng An￿ Girlguiding Anglia Annual Report Year ended 31 December 2023 The first Ihree roles obove are ex-officio roles; whilst the others are elected role5. The appoinlmenl of the trustees is conslitvted as follows: the Chief Commissioner is appointed by the ChEf Guide of Girtguidlng.. the Deputy Chief Commissioner is appoinled by the Chief Commissioner of Girlguiding Anglio; the Region Treasurer is appoinled by the Board of Truste8s. on the recommendalion of the Chief Commissioner. the three Counly Commissioner trustees are @lected by all the County Commissioners wilhin Giylgviding Anglio.- the Iwo Region oppointment holder Iruslees ore elected by the Board of Trustees; Ihe grossroot leader trustees are elected by oll odvlt members within Girlguidlng Anglia: and the extemol trustee is oppointed by the Board of Truslees. Upon appointmenl. all truslees receive training in their duties and responsibilities to the charity ond are offered further on•going training opportunities to ensure good governance as appropriate. In addition, Girlguiding Anglia has developed an online trust88 resource. providing information ond good practice guidance covering all 0S[￿Cts of Ihe Iruslee role. Rlsk Management statement The major risks facing the charity are reviewed and carefully Scrutin￿ed by Ihe Iruslees on a règular bo515. Wlth odditional sctutiny due lo the Coronavirus sitvolion and Ihe impocls on Girlguiding. Ownership of eoch of these risks has been identified ond syslems have been developed in order lo take steps to mitigate them. A full risk regi51er. delali ing all the risks, owners of Ihe risks and mitigating actions has been compiled and is availoble ol the charity's regislered office. Key risk areas IwFth examples} are: Governance. Regulalory & Compliance (Legislative change. lack of suiloble truslees I External (Safeguarding. Coronavirus, inleinational Iravel reslriclion51 Operational (Staff numbers and qualification. equipmenl nThJlfunc1￿n. over subscriplion to eventsl Finoncial Ilnsufficient funds. accounting eryor. fraud. income exceeding expeclalionslmiligation meosures lhal the Trustees have introduced inclvde: Attending exlernal briefings Employing and training competent staff Mainlenance contracts and equipm8nt insurance f￿ all critical equipment {including IT) Specialist committees overseeing each area of the ￿ganIsat￿n led by experienced pèople. Internal reviews by Trustees of areas of Ihe business Tendering for major conlracts Use of external professionals. &b Girlguidlng All9llu Girlgviding Anglia Annual Report Year ended 31 December 21y23 Objectives and Activities The charity's aims and objeclives are described in The Royol Charter of The Guide Association 1922. The cuThent Slalement of Purpose and aim of guiding are as follows: statemenl of Purpose Girlguiding enables girls and young women to develop ther polentiol and lo make o cfifference lo the world. The Aim of Guiding The aim of guiding is to help girls and young women develop emotionally. mentally. physically and spiritualty. so Ihat thèy can make a positive contribution to Ihé community and the wider world. Girlguiding Anglia. as part of Girlguiding, is responsible for enabllng and encouraging Ihe fulfilmenl of Ihe above stalemenl Ihroughoul Ihe Region and its twelve Countie5. Volunteers We are so grateful to all our volunteers. without their dedication and ènergy there would be no Girlguiding as they run every aspecl from unil level. through odvising on specrfic skills up to Tru51ee level. We are proud lo be an organisation run by volunteers. statement of Public Benerrt The truslees confirm Ihal Ihey have referred lo Ihe Charily Commission's general guidance on publ￿ benefil when reviewing the charity's aims and objeclives and in planning fvlure activilies. The Irustees believe Ihal the activities Girlgviding Anglia undertakes Ihroughout Ihe Region, such as events ond project5 for young members and learning and development opportunities for odults. benefit Ihe public by aiding the personal development and wellbeing of girls, yovng women and odults Ihrough the putsuit of GiTlgviding's oims. The Chair of Trvsl88s and Chief Commissioner's Repcrt on pages 6 to 7 gives details on what hos been achieved in 2023. Glrlguldlng Arnal Girlguiding Anglla Annual Report Y8ar ended 31 December 2023 Chair of Trustees, Report for 2023 l am beyond excited ond proud to wrlle my flrst Chalr of Twstees Report report as Anglia Chief Commissioner and Cha¥ of TTuslees. Il's an honour to represenl Girlguiding Anglio and to meet volunteers across our region. You're all amazing...wss il on. One of Ihe firsl events I took part in. as newly appointed chief commissioner was the launch of our Pa55 it On recrvilment campaign which saw members of the region lake part in a sponsored abseil down the side of the Forum in Norwch. I was proud to be part of such an omazing event but nervous to abseil down the Forum. Hanging off the side of Ihe building and pausing with a smile for a photo was. I can say it now. hilariousl We were lucky to secure some funding towards this iniliative. The Pass it On campaign was chosen because of its simplicity, eye catching nalure and because it Ihanks all members for the inspiralionol work they do week in. week out. Very eorw on, l interviewed ond appointed a great Chief's leam. My aim is lo reach oul lo each and everyone of you and support you all a5 much 051 con. This is only possible with a fabulous team around me. Cbire Course is my deputy chief; Chris Skinner is one my assislanl chiets and Charlolte Bennett is olso an as5islanl chief. We hove all now moulded into our role and sil on various commiltees in the region. Last Juty. Claire and I worked on Ihe slructure of the region and the lead volunteers. We now have three strands of our delivery team: membership supporl. ovldoor and adventure opporlunilies. and learning ond development. We have volunteer team leaders who head up the leams and sil on our Membership Experience Committee IMECI which 15 chaired by Claire. The office struclure has been mirrored in a 5imilor woy and senlor monagers joln the MEC for clear communication ond insighl, and so that we can en$￿e Ihal the staff copacity is manoged carefulw. At the end of September 2023, the chief's teom worked wrth Rosie Spencer, ovr region Fxesident, lo welcome the region vice presiden15 to Hautbois for a VP lunch. We discussed whal they would like lo do as VPS and how they can support us in our roles. I leamt o bl from their collective experiences and feel excited by the ideas Ihat were orn. I was excited when October came around and l altended my first region conference 0$ chief. We shared information about vs as a chief's team ond looked at oui plans fcx the next five years. Top of the agenda was supporting and including all members of the region. One of our region trainers led a session on inclusion and we worked logether lo consider how the importance of inclusion and cannol be underestimated and how we include ovr members will continue to be al the heart of all that we do. January saw the first MEC weekend held at Haulbois: an opportunity for all region lead volunteers lo come logether and work on iniliatives for the year ahead. It wos a great opportunity f￿ our amaing ad volunteers to nelwork and collaborate with office staff ond discuss whal plans ore undeway to ensure.that all members of the leams are communicated wllh effectively. &b Girlguiding Glrlguiding Anglia Annual Report Year ended 31 December 2023 In February. we hekl a stay away weekend for County Commissioners and their ossistanls. We wanted to work as a teom lo look at the role of assistant county commissioners and how we could support Ihem in their roles. We had a lovely weekend, built relolionships and encouraged fwm friendships. Chris Skinner is supporting Ihe Inlernationol Teom which is abty led by Tino Powell and Pauline Hall. Togelher. and wilh the chief's team. a five year international plan hos been put logether lo very film￿ put inlernational back on the agenda following the Pandemic. A leaders training, weekend at Haulbois for anybody interested in running or wanllng more information on runninglassisling ol an inlernalional evenl was well represented and well received. 2024 will see (for Ihe first time since Covid Teslriction51 County international selection events in order to find girls suitoble to pul foward for Region selection. From these selection events. the gffls will be offered trips in 2025 lo the Azores ond Morocco or trips in 2026 further ofield to Canada and Mexico. There will be adult Irips in 202410 Swilzerland12 trips due lo the popularityl and a trip lo Songam. We're awesome Cloire Course hos worked wilh members of the finonce committee to aword grants across the region to SVPPOTI wilh the cost of living. This was a pol of money Ihol we received late last year and have now been able lo support many units wilh most of the payments going out in ear￿ 2024. X)23 was a reC￿d year for grant funding at region level wth many projects, like the uniformed youth fund Fxojecl and Ihe youlh investment fund sustainability grant. These grants hav8 8nab18d us to create so many more opportunilies for members all across Anglia. We are Fxoud of Ihe work we have completed in region thi5 yeoi. We have built stronger working relalionships with volvnteers ond staff so that they feel supported in order lo help them do the* besl in their rdes. Our aim a5 0 chief's team is to reoch out ond support as many members of the region as we can- we hope lo achieve this over Ihe coming four years. AnglD is rl truty amazing and in5piralional region lo be a part of and lead. I would fike to thank you all for the wonderful opporlunities and odvenlures you offer all our yovng members on a weekly basis. You're tTillianl...Pass il on. Karen Johnson. Chlef Commlsslonei and Chalr ol Twslees Dde 191h Mtsy 2024 éb oirtguldlng Girlguiding Anglia Annual Report Year ended 31 December 2023 Review of Financial Position The financial slalements annexed lo this reporl are those of Girlguiding Anglia and reflect the activities the Region undertakes. Counlies, Divisions. Districts and units are responsible f¢y their own finances. The Statement of Flnanclal Actlvltles {SOFA) Income and expendilure for the year are detailed in the SOFA. together wllh net galns cf losses on inveslments. These are shown seporately for the Association's unreslricted funds, which may be vsed at the discretion of the Irvslees. and Ihe Association's reslricted Irusl and spKial funds. which must be spent in acc￿danC8 With the donors. wishes. Net income kefiye other r￿Qgnised goins ond losses lor the year amounted lo £150.770 compared with nel income of £20.073 in 2022. Total gains on investments amovnted lo £188.324 comFxJred with losses of £150.538 in 2022. An important feolvre of the SOFA ￿$ the anatysis of expenditure between direct charilable expenditure on the charily's activities ond support costs. Direct charllable expendilvre retxesents 84% of the total expenditure. compared wilh 88% in 2022. The principal funding sources in 2023 ore subscriplions and Region octivitie5 £756.48312022 . £607,792) Hautbois Activily Cenlre £723.270 12022 . £807.6551 and Retali Trading £198.80012022 . £199.3531. RISK Coronavlrus and Golng Concern The major risks focrng Girlguiding Anglio in 2023 continued to be the changes broughl by Coronavirus, with the additional economic strains of the conflict in the Ukraine. Thi5 as with all risks was. and continues to be, continually reviewed and scrutini5ed by members of the Board of Trustees. These risks are reviewed, and syslems revised ol meeting5 duiing Ihe year involving the trustees and 5eniire fixed assets 10 {84,011) 128.143) Interest received 1.202 26,953 Nel cash used In Invesllng activllles 157,058) 126,9411 Change in cash and cosh equNal8nls in the period Cash and cash equivalents ￿Ought forword 179,251 7 96,002 1,344,306 1,148,304 Cash and cash equfvalents cathed loThvard 23 1,523,557 1,344,306 The notes on pages 1710 36 form on integrol part of these financial slatements. 16 Glrlguldlng Girlgulding Anglla Annual Report Year ended 31 December 2023 Notes to the Flnancial Statements for Ihe Year Ended 31 December 2023 Accounllng pollcles Bash of preparatlon The accounts (financial slalementsl have been prepored in occorclance with Accounting and Reporling by Chaiities: Stolement of Recommended Practice 120191 applicable lo charities preparing theiroccovnls in acccrdance with the Financial Reporting Slandard Applicable in Ihe UK and Republic of Ireland IFRS 1021 and the Charities Act 2011 and appficoble regulolions. The financial statements have been prepared to give o "trve ond fair" view and hove deported from the Charities (Accounts and Reports) Regulations 2CM)8 only to the extent requlred to provide a "tnje and fair view". This departvre has involved following Accounting and Reporting by Charities preporing their accounts in accordance with the FinancKJl Reporting Slandard applicable in the UK ond Republic of Irelond IFRS1021 issued on 16 July 2019 rolher than the Accounting ond Reporting by Chorities: Statement of Recommended Proctice effective from April 2005 which has since been wilhdrown. Gi1guiding Anglia constitules a public benefit os deflned by FRSI 02. The charfty is unincorporoted and is nol part of o group. The financial slatemenls ore prepared in pounds sterling ar)d are rounded lo the neorest pound. Golng concem The trustees assess whelher the use of going concem is appropriote, i.e. whether there ore ony material uncertainlies reloled lo events or condifions that may cast significant doubt on the ability of the Chorily to conlinue as a going concern. Specific poin15 relating to the current year are made on page 8. The Irustees make this assessment in respec* of a period of at least one year from the dole of authorisation and issue of Ihe financial statements and have concluded that Ihe charity hos odequote resources lo continue in operalionol exislence for the foreseeoble tuture and Ihere are no materiol uncertainties about the charity's abilily to continue as a golng concern. Ihus they contlnue lo adopl Ihe going concern basis of accounting in preparing the financial stolements. Fund accountlng polky Unrestricted income funds are geneial funds Ihal are available for the use al the Truslees, discretion in furtherance of the objective5 of the charity and which have not been designated for any olher purpose. Restricted fvnds are those donated for use in particular oreo or specific purpose. Ihe use of which is reslricled to that oreo of purpose. De5ignoled funds ore vnrestricted funds sel aside at the discretion of the TrLiStees fcf Ihe Specific purposes. Furlher detali s of each fund are dirlosed in note 19. 17 Girlguiding Girlguiding Anglla Annual Report Year ended 31 December 2023 In¢ome Re¢ognilion Income is recognised where there s entitlement, il is probable thot Ihe income will be received. and the amount can be measured with sufficienl reliability. Donations are recogni5ed only once received. and ony conditions that ore altoched ore recognised Ihrough placing in appropriale funds (restricted or de5ignatedl. Membership subscriptions are received from Gidgviding in April fu the year March lo Februory and recognised for the peri¢)d they relole to. Shop income ond income derived from events is recognised as eamed Ithot is. as the relaled goods or services providedl. Government gronts hove been recognised where payment has been approved and may not have been received. Investment income is reCOgn￿ed on a receivoble basis. Expendllure Re¢ognlllon Liabilities are recognised as soon os there is o legol or constwctive obligation commitling the charity to the expenditure. it s txobable thol settlement will be Tequired. and the omount con be measured reliabty. All expenditure is accounted for on an accruab basis and has been classified under headings that aggregate all costs related lo the category. Irrecoverable VAT is charged os a cosl agoinsl the activity for whtch the expenditure was incurred. Tangfole Flxed Assels Ilems of properly and eqvipment Cosling over £7,1￿ are capitali5ed al originol cost lor valuation if gifted). Where fees have been inCu￿ed these are capilali5ed wilh the pvrchose cost and depreciated as the moin asset. Depreciation is provided on tangible fixed assets so as to write off the cosl or valvotion. less ony eslimaled residval volue, over their expected vsefvjl economic life as follows: Assel Calegory Land Freehold Property Ancillary buiklings Equipment Bvilding improvements Invèstments Annual Rale Not deyeciated 2% on cost 5% on cost 20% on cost 2% on cost Fixed asset investmenls are included at cost of acquisilion and then morkel value at the balance 5heel da*e. Reafised gains and losses on investments are calculated as the difference between sales and proceeds and their market value al the start of Ihe year, or their subsequent Cost. and are ¢horged or crediled lo the statement of the financial activilies in the period of disposal. Unrealised gains ond losses represent the movemenl in market volues during Ihe year and ore credited or charged to the statement of financial activities based on the rna￿et volue at the yeor end. The Charity doe5 nol acquire. or use put options. derivalives or other complex financial instruments. 18 &b Girlguiding Arvaug Girlguldlng Anglia Annual Report Yeor ended 31 December 2023 stock Stock 15 valued at the lower of actual cost IFIFOI and nel reali5able volue. ofter due regard for obsolete and slow-moving stocks. Net realisoble value is based on selling pr￿e less anlicipated cos15 to completion and selling costs. Items donaled for resale (x distribution is not included in the slalemenls until Ihey are sold or distributed. Operallng leases Renlols payable under operating leases are charged in the slalement of financiol activities on a slraight-line basis over Ihe lease term. Debtors Trode and other debtors are recognised at Ihe settlement amount due affer any trade discounl offered. Prepayments are valued at the amounl prepaid after laking account of any trode discounts due. Ciedllors and provlslons Creditors ané provisions are recognised where the charity hos a present obligalion resulting from o past event that will probably result in the transfer of funds lo a third party ond Ihe amount due to seltle Ihe obligation can be measured or eslimaled reliably. cred￿lorS and provisions are normally recognised al their settlement amount ofter allowing for ony trade discounts due. DefeThed income is known future income that has already been invoiced or cash received os deposits. Cash al bonk and In hand Cash at bank and in hand includes cash ond short term highly liquid inveslments with a short maturity of Ihree months or ￿sS from the date of acquisition or opening of the dep051t or 5imilor accovnt. fvnarKial Inslivments The charity only has financial assets and liobilities of o kind thot quolrfy as baslc financial instruments. Basic financial instruments are initially recognised at tronsaction value and subsequently measured ot their foir valve os at Ihe balance sheel dale. All financial instruments of the charity are measured al c051 with the exception of fExed assets which are meosured ol cost less depreciation; and investments in the charity's portfolio. which are measured at fair volue as al the balance sheel date using the closing mathet volue. The value of investments as well as their original cost is slaled in note I l. Financial assets include investments in the pcrttolio. the bank balances. trade debtors. accwed income and other debtors bul exclude prepaymenls and taxatDn. Financial liabililies include Irade creditors. olher creditors. occruals and deferred income bvt exclude social security and other taxes dve. 19 Glrlguldlng Ang114 Girlguiding Anglia Annual Report Year ended 31 December 2￿8 Tem)Inotlon Costs Termination costs ar& recognised cs an expense in Ihe Stolement of Financial Activities and a liobility on the Balance Sheet immedialew at the point the charity is demonslrably committed lo either: Terminate the employment of an employee or group of employees before the normal relirement dole: or Provide termination benefits os a result of an offer made in order lo encourage voluntary redundancy. The charity is considered lo be demons*rOb￿ committed On￿ when il has a detailed formal plan for the termination and 15 wilhout realistic possibility of withdrawal from lhe plan. Pen$lons The charity operates defined contribution pension schemes. Contributions are charged in the slatemenl of financial activities as they become payable in occC￿dOnce with the rules of the scheme. Grant Maklng Gronls payable are recognised on approval of the grant by the committee with grant making approval as deemed within their lerm5 of reference, ond nolification to its recipient to have crealed an obligotion to a Ihird party. 20 Girlguldlng A￿110 Girlguiding Anglla Annual Report Year ended 31 December 2023 CrlFlcal accounllng esllmote5 and areas ofjudgement In Ihe applicalion of Ihe charity's accounling. policies. which ore described above, the Trustees are required to make judgements. estimates and as5umption5 aboul the carrying amounls of assets and liabilities Ihal are nol readily apparent from other sources. The estimales and associated assumptions are based on hi51orical experience and other faclor5 thal are considered to be relevant. Actual resulls may differ from those estimates. The estimales ond vnderlying assumptions ore reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the year in which the estimate is revised if the revision affects only thal year, or in the period of Ihe revision and future periods if the revision affects both current and future periods. The Trustees do not consider thot Ihere ore ony criticol judgements in the Inancial stalemenls. 2. Donatlons Ilnr•slrf¢l•d R•*l¢l•d Fund$ Funds Tolol Funds 2023 Total Fvnds 2022 Donations 54.387 8.842 63.229 14.326 Of the restricted donations £4.184 were monies raised by Ihe Friends of Hautbois House to maintain and improve Ihe property and estate. A further £4.658 relaled to Children in Need. £50.168 of the vnrestricled donations were by way of legacy. Of the £14.326 received in 2022. £13.235 was reStr￿ted funds ond £1.091 unreslricted. 21 Glrlguldlng Anwu Glrlgulding Anglla Annual Report Year ended 31 December 2tyrJ 3 Income from charllable aclmlles Unrestrfcled Pund$ Restrfcted Funds Total Fvnds 2023 Total Fvnth 2022 Reglon Svbscriplions Delivering guiding 650,995 25,287 650.995 105,488 511.811 95,981 80,207 676.282 80,201 756.483 607.792 Hautbols House fees Comp fees Activities Catering Events other income Guiding grant (from Regionl Le￿.. Intemol Regional Subsidy 99,498 61,978 331,433 213.344 16,882 135 38.995 99,498 61,978 331,433 213,344 16,882 135 38,995 99,113 106,613 398.206 185,379 17.364 980 30.220 138.9951 138.9951 130,220) 723.270 723,270 807,655 Relall Sales of purchased goods 198,800 198,800 199.353 198,800 198,800 199,353 1.598,352 80,201 1,678,553 1,614,8CQ The £1.614.800 recelved in 2022, was all unreslricted funds. The Guidlng granl lfrom Region) Is an internal subsidy of £38.99512022 . £30.2201 and is recognised a5 both income above and as a granl expense In note 6 as it i8 provided as a discounl for Gidguiding members using the focililies at Hautboi5 Ac*ivity Centre. compored lo other organisation5. Of the restricted fund5 figure of £80,201 an omount of £49.254 relates to a Girfguiding project for the DCMS Uniformed Youth Fund lo increose the number of young people in uniformed aclivilies. 22 Girlguiding ArWI Girlguiding Anglla Annval Report Year ended 31 December 2023 In a projecl over four years 2022-25 eight vniformed organisalions ￿e creating more Ihan 20,(XK) new places. Girfguiding Anglia received £49.254 in 2023 and are largeting 780 new girl places over Ihot period by 51arting new units and expanding existing units in IMD 1-5 areas of th8 Region. 4 Other Income 2023 Resmcled 2022 Umeslrlcled Government Energy Granl Pathway Relurn to Work Grant National Lottery Million Hours Grant Apprenticeship Scheme Kickstart Scheme 92,983 1,950 8,110 6.193 3,032 9,225 103.043 5 Investmenl Income Unreshlcled Reslrfcted Total Fund5 Tot Funds 2022 Funds Fvnds 2023 Interest on cosh deposits Renlal income 26,010 9.181 943 26,953 9.181 1,202 16.206 35,191 943 36.134 17,408 Inleresl includes money markel gains that are Ireoted as interest by Lloyds Bonk in payments to the charity. Rental income relates to two properties rented to lenanl5. 23 Girfguiding Angla Girlguiding Anglla Annual Report Year ended 31 December 2023 O Anolysls ol •xp•ndllui• on choMabl• actfvlll•J R¢9lon Haulboh 2023 Dlied costs staff costs Direct cosls ond Delivering.GuKling Offlce and eslablishmenl Bank charges Morketing Property rnaintenance Estole mainlenance Gr(Jnls (Note 201 Deprecialion 193,270 154.021 13,161 786 505,263 227.363 13,361 75.415 132,317 3AIS 2,979 370 773.948 513.701 30,337 3.765 2.389 37.7¢X) 10,301 16,427 70.788 2.013 20.379 17.321 10,301 16.427 70.788 Support Cosls staff costs Office and establishment Governonce Professional fees DeprKiolion 148,152 31.814 35.503 11.187 32.299 148.152 31.814 44.801 13.767 32.299 9.298 2.580 735,030 780.257 214.902 1.730.189 In addillon lo the Region's c0515 01 £735,OX) delailed above, the Region has provided an inlemal 5vbsidy of £38,99511)22= £30,220) lo support the oclivities ol Haulbois las reflected in note 31. 'Governonce includes insurance. accounting fees, and costs incurred lo ensure heollh. safety and fire protection are al mainloined. They do nol include Truslee expenses save where they relole to those molters. Comparative$120221 are on page 25. 24 Glrlguidlng Angll Glrlguldlng Anglia Annual Report Year ended 31 December 2023 6 Analysls of expendllvre on chorllable admttes contlnued R•glon Haulboh Reloll Dlrect cosls Slaff cosls Direct costs and Deliverfng G￿k￿ing Office and esloblishment Bonk chorges Morketing Professional fees Property moinlenance Estate mainlenance Grants (Nole 201 DeFwecialKJn 232,431 133.102 33.822 1,580 435.095 210,348 7.826 1,401 2,020 80 19,482 65,792 140.581 733,318 484,031 42,(X)6 3,870 2,020 9.803 1.548 11.474 53.636 70.608 21,030 11,474 53.636 70.608 Svpport Cost$ staff c05tS Office and eslablishmenl 'Govemonce 109.964 16.014 38,093 463 33,405 109,964 16.014 43.051 ,376 33.405 4.958 Professional fees Depreciot￿n 913 745.943 682.123 207.620 1.635.686 'Governance 15 defined on page 24. 7 Twslees. remvnerall¢n and •xp¢ns•s No Trustees received any remuneralion during the cwenl or previous year. Nine trustees claimed expenses during the yeor12022 '. 81. The expen5e5 paid lo the truslees during the year were t¥ovelling expenses and administration costs and these amounted to £5.472 12022 . £4.9841. 25 Glrlguldlng Artgl Girlguiding Anglia Annual Report Year ended 31 December 2023 8 Net Income the year 2023 This is stated oller charging: Operaling lea5e5- equipment Aucfilor's remuneration: - stotutory audil accrual Depreclolion Provision agoins151ock for rebranding exercise 1,221 2.436 12W) 101,579 12,6(M) 104.013 g Stall costs The oggregote poyroll cosls of these persons were as fc4lows: 2023 2022 Wages and salaries Sociol securSly Other pension costs Olher slafl costs lincluding temporc*y coverl 853.629 51.518 16.037 916 787.284 41.178 14.045 775 922.IC 843.282 The average number of employee5 Iheodcountl dwrvJ Ihe year wo$ 5612022 . 541. The full lime equivolent IFTEI was 4512022 . 431 No employees eorned over £60.IX)012022 none) The six key monagemenl personnel of the Chority12022 livel received o lolol omount ot employee benefils (including employer pension and National Insurance conlribulions. inclusive ot levyl for their service5 to the ehority 01 £253.22412022 . £￿.468> 26 Glrlguldlng Arvalla Girlgulding Anglia Annual Report Year ended 31 December 2023 io Tanglble Flxed Assets Freehold Equlpment Land ond and Office Bvlldlngs IAachlnery Equlpment Total Cosl As Ot l Januory 2023 AddilK)ns E4sposoIs ,952.699 340,245 82.516 60.013 1.495 11,5041 2,352,957 84,011 11.5041 As ot 31 December 2023 1.952,699 422.761 60.IY)4 2435,464 D•pr•ciolion As al l January 2023 Charge for the yeor Eliminotred on Disposals 757.833 70.787 296.159 28.355 46,946 3.942 11,5041 i. l (X).938 103,084 11.5041 As al 31 December 2023 828.620 324.514 49,383 1.202.517 Nel book value As 0131 December 2023 ,124.079 98,247 10.621 1.232,947 As al 31 December 2022 .194,866 44.086 I3.￿7 1,252,019 Investments held as flxed assets Listed Inveslments 2023 LI￿ed Inv•stm•nts 2022 Mark•t valu• As at l Jonuory Revoluotion 1,522.377 188.324 1,072,915 1150.5381 A5 al 31 December 1.710.701 1.522.377 N•1 book valu• As al 31 December 1.710.701 1.522,377 sted investments consist o16.897.98 accumulation units held in COIF Chorities Investment lund12022 .. 6,897.981, these ore shown nel ol management lees of £14.54912022 . £9.5861 The original cost ol these investments was £690.(KK)12022 = £690,0(X)I. 12 Sloek 2023 2022 Shop goods for resa 21,535 15.332 21.535 15.332 27 &b Girlgui¢Sing Angla Girlguiding Anglia Annual Report Year ended 31 December 2023 A provision of £5,(XK) was made in 2022 agains1 items Ihot had to be disposed ot following c￿riguid1ng's rebranding exercise. No provision has been made in 2023. 13 Debto Trade debtors 54.039 55.337 Taxation 7.443 54.039 62.780 14 Credllors: Amtsvnts lolllng dve wilhln one year 2023 2022 Trode creditors Toxotion and social securfty Accruals and deferred income Other creditors 17,992 35,811 13.464 171,937 12.489 204,332 18,248 Included in creditors is deferred income 0$ follows: 2023 2022 Deferred income at l January Released in the year Received in the year 117,291 1117.291) 133,153 141.321 1141.3211 117,291 Deferred income at 31 December Defe￿ed income relates lo member 5ub5criplion5. inlernotionol lrips, Houtbois bookings and other evenls where money ha5 been received relating lo future years. 28 &b Glrlgukllng Girlguiding Anglia Annual Report Year end8d 31 December 2023 15 Penslon scheme The charity operates ￿ defined contribution pension schemes. The pension cost charge lor the period represents contributlons poyoble by the chority to the sche.mes omounted to £16.03712022 - £14.0461. Al the year end contributions for December were outstanding lo be poid to the providers of £3.99712022 . £5,038). All pension costs are allocated to unreslricled funds in line wlh the stafling to which they relale. The split of pension be￿een direct ond 5UPPOrt C0515 depend5 on the role of the indivmjual wlhin the organisotion. 16 Connected Charfllos The Guide Associolion ol Buckingham Palace Road. in London. The Guide Associolion is an umbrella organisalion lo the Region. The Region is one of nine separalely consliluled CounlylRegK)n Associalions eslablished under the powers ol the Royal Ch¢JFer to administer guiding in each area. Within Anglia Ihere are ￿1ve county areos of the Guide Association. each fwlher subdivided into divisions. dislricls and units. Eoch county. dimsion, dislricl ond unil is responsible for Iheir own linonces: some being registered in their own right as a separate chority. The Treloil Gvild is a connected charity established under the p¢)wers ol the Guide Agsocialion Royol Chorler. This Guild has a Regional Associolion. The Trefoll Guild Is a separote chorlty ond monoges its own allo1￿ ond prepores Its own onnual report. 17 Lease commlhnents At 31 December 2023. the charfty's fUt￿e minimum lease poyments under nonvcancellable operating leases were: 2028 2022 Within l year 299 1.283 299 Expiring in 2-5 years 299 1.582 18 Relaled Party Transacllons In 2023 Ihe paTlner of the Aclivily Cenlre and E51ole Manager provided services lo Ihe chorily of £8,923 lor building work12022- £1,7801. This was speciticalty approved by Truslee5 following cornpelilive quotalion. There was £863 ￿ls10ndIng lo him at year end12022 nil) In addition the son and daughter of Ihe Activity Centre and Estate ManageT are employed by Ihe chcrity. One os a seasonal aclivily instiuclor between sludies. and 29 Girlguiding Anglta Girlguiding Anglia Annual Report Year ended 31 December 2023 one from May 2023 as the Asslstanl lo Ihe Execullve team. The Actlvlty Cenlie and E5tale Managei wa5 not involved in Ihe recruitment process. cf Ihe direct monagemenl of either ol them. No other related party transactions took place in the year12022 . nil) 19 Analysls ol lunds All January oth r•¢ognls•d gaknsl105ses At31 D￿ember Expendl 2023 Income Tiam1￿5 Deslgnut•d Fund$ GGA Training at a Trar4ng IAclivity Centre Buchanon (Chief's D￿cretIon) Region Slort Up Gronl Haulboi5 Mointencmce Leodgrshp Troknlro Gron* 16.383 159 16.542 316 316 17.7681 17.1861 7,597 70,QXJ 59.565 1236 122,379 Deslgnaled Ivnds 87.622 61.276 114.9541 7.597 141,541 G•neral Funth 3.824,249 1.626.654 11.594.2691 188J24 17A971 4,037.361 Re51rfcted Fvnd¥ Friends of Houtbois Friends of Houtboi5- Legac￿$ Childr8n li Nèed Pathway Return to Work Gov•mm•nl Energy Grant Unifomed Youth Fund Cost of Lswng Svpport 7.510 4.184 19341 10.760 43.732 43,732 4.658 1,950 92.983 49,254 40,￿0 4.6&8 11,9501 163.0431 149.2541 15.7851 29,940 34.215 Res*kted fvnds 51,242 193,029 1120.9661 123.X$5 Told fvnds 3,963.113 I,e80,959 11.7X).1891 186,324 4.X12.207 30 éb Girlguiding Anglu Girlguiding Anglia Annual Report Year ended 31 December 2023 19 Analysls ol funds (contlnued) hw. r•cognts•d 9thsllM5es At31 Decemb•r January 2022 Incom¢ Expendllvr• Trgnsl¢rJ Deslgnaled Funds GGA Training al a TroininglAclivtly Centre Buchanon Ichief's Discretion) .Generation Green 15,216 929 238 16.383 12381 IS,(MX)I 14.5081 15,1961 111,2701 Rggion Start Up Gronl Community Match Fund Haulbois Moinlenance Leodgrship Training Grant Jslainabilily Fund 441 5,196 s.134 1.0&8 70.( 1,068 3.119 Deslgnoted fvnds 96.859 54,482 169,0931 5,374 87,622 G•n•rol Fund$ 3.949,934 1.587.182 11.556.9551 1150.5381 15.3741 3.824.249 Reslrlcled Funds Friends ol Haulboi5 Friends ol Hovlboi5- Legocies Membership Growth & Retention 5,138 4.052 I1.6￿) 7.510 33,689 10,043 43,732 7.958 17.9581 R•s1￿*+d funds 46,785 14.095 19.6381 51,242 T¥)tal fvnd$ 4,093,578 1.655,759 11,635,0861 3.963,113 31 &b Girlguldlng Arwalq Girlguldlng Anglia Annual Report Year ended 31 December 2023 Girlguiding Anglia Training al a Training & Activity Cenlre Bursary, Sel up os Ihe King George Vl Fund this provides grants to adult Leaders in the Region to allend a guidlng- organised training event at one of the Training and Activity Centre5 owned by Girlguiding or one of ils Counlries and Regions. Funds are received annually from Girlguiding lo support this bursary. Reach Ovl Granl Fund - This fund provides grants lo empower gwls and young women and Iher units to provide new opp¢ytunities and benefil guiding in the community. The fvnd is a combination of funds received annually from the Girlguidng Buchanan Legacy, together wilh odditional funds from Girlguiding Anglia. Buchanan- Funds from Girlguiding HQ Ihal ore at the discretion of the Chief Commissioner to Supp￿ Girlguiding. Generalion Green - Funds were received in >J22 to Irain leaders in outsid8 activili8S SO Ihal rrK)re gyls coukl enjoy bushcrafl, outside C1￿kIng and nalure. Chief's Memorial Fund - Known as the Grlguiding Anglia Inlernational Bursary. the Chief'5 mem￿la1 Fund helps Region members taking part in a guiding inlernalional adventure who are nol eligible for any olher Gidguiding Anglia granl. Funds are received annual￿ from Girlguiding to 5UPPC¥t Ihis bursary. Anglia New Unit Gronl- Folbwing the end of the nalionol scheme. Trvstees ogTeed to start a scheme on similar lines.11 is now £250 resources to deliver Ihe Girlguiding programme and vp to six months venve renlal. Community Match Fund- Surplus funds from the Pear Fovndotion were mode ovailoble as srrK]11 grants lo individual vnils to suppcft them in 2022. Houtbois Mainlenance, Renewals and Developmenl- this is the surplus generaled by Hautbois and has been set aside to pay for expected future maintenonce. renewats and development of Ihe facililies. Leadership Training- To provide fund5 to train more leaders across Girlguiding Anglio. this was fully spenl in 2022. Sustolnabilily Fund - In 2022 Girlguiding Angli¢ received £40.CMJO from Girlguiding UK to svpport counties following the Coronavirus pandemic, lo supp(yl GiTlguiding ol grassrools level. 32 • Glrlguiding Angl Girlguiding Anglia Annual Report Year ended 31 December 2023 Resfrlcted funds are as follows Friends of Hautbois - The Friends of Hautbois are an Interest group dedicaled lo Ihe .fuilherance of Haulbois. Income is generaled Ihrough subscription5 ond fundrabsing, wh￿h wimarily is used to suppcyl. upkeep and furKJ new projects ot Hautbois. They have Ihelr own commlttee and conslder requests from the Activity Centre for support wilh projects. Friends of Haulbois Legacies- Proceeds from legacies received by Friends of Haulboi5 lor the beneflt of Haulbois. These may contoln speclllc requests which the commillee endeavour lo honour. Children ir) Need- Some fund5 were ieceived lowards the end ol the year, these wll be expended in 2024. Govemment Energy Gront- Funds were received tovrtffds energy soving measLKes. these included double glo￿ng and solar panels. Uniformed Youth Fund relates lo a Girtguiding project for the DCMS to increose the number of young people in vnilormed ach￿tIes. It is a four ye(w prqect12022-251 where eighl unifomied ganisation5 are creoling more than 20,CtKJ new places. Girfguiding Angfia received £49.254 in 2023 ond ore lorgeting 780 new girt ploces over Ihol period by starting new uruls ond exponding exisling units in IMD l -5 areas of Ihe Region. Cosl of Living Grant- Funds were received from G￿gliding lo support units and individuals slruggling with the high cost ol living. A committee wos f(xmed lo ogree gronls and this storted in 2023. Membership Growlh & Retention- The Membership Growth & Retention Gront {preV￿￿5 ferred os Gro￿ng Guiding Grontl was provlded by Girlgvlding lo Girfguiding Angllo for the provision of aclivilie5 to support the local systems to ensure that new and potential members are womly welcomed and supported tojoin Gidguiding. The balance ol Ihi5 was spenl n 2022. 33 éb Glrlguiding Anglkj Girlguiding Anglia Annval Report Year ended 31 December 2023 20 Granls mad• 2023 Instllullon Indhvldual Total Inslllullon Indlvidval Tolal Generation Green Unil slart up Susloinabilily gronl• Pioperty grants Cost of Uving gront Unil Recovery International Irips First Response training Ouldoor activity Queens Guide 7.770 7.770 4.508 40,CO) 5.785 5.785 5.140 5.140 ** 920 1501 920 1501 *** 45 45 204 16,759 118 52,766 45 16,804 870 53.636 GG subsidy for Houlboi5 38,99S 55,754 38,995 55.799 30,220 82986 .220 83,856 870 In 2022 Girfgui(fing received £40,OCtJ ol DCMS funding via Girfguiding UK lo gel more girls into regulor oclivities, this wos Split eqvolly over the counties. In 2023 thi5 developed into a much bigger oulreach project. Any grant5 awarded are within the Unil Slcwt-up gront5 line. ' In 2023 Inlemalional trip5 were C¢Tbcelled fcf 0 4th year. The recipienl of Ihe outdoor granl In 2021 found alternallve funding ond retvmed the grant In 2022. Glrlguldlng Girlgulding Anglia Annual Report Year ended 31 December 2023 21 Net ass•ts by Ivnd R•51rkled Punds 2023 vnreslrlcl￿ Funds Totd lunds Tongible assets Investmenls Current ossets Creditors: Amovnls lolling due wlhin one year 1,232,947 .710,701 1.475,826 1.232,947 1,710,701 1,599.131 123,305 1240.5721 1240,5721 Nel agsels 4,178,902 123,305 4.302,207 Restrlcled Funds 2022 Unr¢$lrf¢ted Fund$ Total Funds Tangible asset5 Inveslments Current assets Credilor5- Amovn15 folling dve within one yec 1,252,019 1.522,377 1,371,176 1233.7011 1.252.019 1.522,377 1,422.418 1233,7011 51,242 Net assets 3.911.871 51,242 3.963.113 22 Cash provldgd by op•raNng o¢llviti•s 2023 2022 Net expenditure for year before capilal gain5 los per Sfalemenl ol financial activitie51 I SO,770 20.073 Adjusted for Depreciotion chorges IProfitllLoss on disposal of fLxed assets Interest received DecTease I lincreo5el in stocks DecTeose J lincreosel in debtors Intreose I Idecreasel in credilor5 101,579 1.504 104.014 126.953) 16.203) {1,202) 8,703 8.741 35.766 6.871 55.619 . Net cash generatedllvsedl by operating aclivilies 236.309 222.944 35 Girlguiding A￿1[a Girlgulding Anglia Annual Report Year ended 31 December 2023 23 Anatysts ol cash and cash equlvalenls 2023 Cash in hand 1,523,557 1,344,306 24 Nel Debt Reconcllallon Ati January 2023 Cashnows Non.cash hange¥ At31•1 Decgmb•r 2023 Cash at bank Ati January 2022 Cashftows Non.cash changes A131 December 2022 Cosh at bonk 25 Copllal Commllménts 2023 2022 Expendilure committed at 3151 December The project to install solar pane& on the main buildings ond insloll batter￿S was not finished ol year end bul was ccntracted lo be compleled eaty in %)24. This was funded by a Govemment Energy Grant within the Youth Investment Fund. Girlguiding AnglicE 36 Glrlguldlng Angua