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2021-12-31-accounts

NORFOLK GUIDE ASSOCIATION

REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2021

Charity number 280532

NORFOLK GUIDE ASSOCIATION

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

Contents
 Page
Trustees’ Annual Report 1 - 9
Independent Examiner’s Report to the Trustees 10
Statement of Financial Activities (incorporating the
Income and Expenditure account) 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Financial Statements 14 - 28
Management Information Only – ARC accounts 29 - 30
(these pages do not form part of the statutory accounts)

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their report and financial statements for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Objectives and Activities

The primary purpose of the Norfolk Guide Association is to promote Girlguiding in Norfolk.

Girlguiding, as part of a worldwide movement, is a girl-only organisation, dedicated to creating a better world for girls and young women and enabling them to develop their full potential. We aim to build girls’ confidence, give them space to grow and ensure that each one can get involved, no matter what her background or ability.

Public Benefit

Main objectives for the year.

The county’s objectives for 2021 were:

During the first part of 2021 face-to-face guiding activities were again on hold due to the Covid-19 pandemic. Many units continued to meet virtually until a gradual return – first to outdoor and later to indoor - meetings was possible. This impacted on our ability to make progress with some of these objectives although the difficult circumstances in which the county was operating increased the importance of many of them.

1

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and Performance

The year began with lockdown restrictions in place, with the Girlguiding programme again being delivered online, or with activities being posted or delivered to members. Girlguiding, Girlguiding Anglia Region and Girlguiding Norfolk continued to offer a wide variety of activities through their websites and social media, and many units enjoyed virtual sleepovers, camps and Thinking Day celebrations.

An Easter baking and craft competition attracted entries from around the county and GGN Aspires, an on-line careers fair, introduced viewers to a wide variety of careers. During Volunteers’ Week in June a mailout with a special badge was sent to all 1,500 volunteers in the county to thank them for all they were doing. The county also participated again at the UEA Volunteer Online Recruitment Fair in October.

In April it became possible for activities to start taking place face-to-face again, and as restrictions were gradually relaxed over the summer many units took the opportunity to meet, some for the first time in over a year. At first activity days, outings and meetings in local parks were particularly popular and these were followed, when possible, by activities indoors. Many of these activities were recorded in the online Blue Sheet newsletter, which captured everyone’s enjoyment at being able to meet again in person.

During the year Girlguiding Norfolk’s governance has been strengthened, with the establishment of a Patteson Lodge Estate Management Group to manage the Lodge and ARC buildings, campsite and woods. A new County Property Group, whose members represent all properties owned or part-owned by any Girlguiding units or areas in Norfolk, has facilitated the exchange of property information across the county during the pandemic and the terms of reference for the ARC Steering Group have also been reviewed.

Most committee meetings have continued to take place online, and it is likely that some of these new ways of working will continue into the future. Many units are doing some activities online, and Ranger units in particular may continue to hold some of their meetings virtually.

Trainings were mainly restricted to 1st Response and Safe Space (Girlguiding’s safeguarding training), delivered virtually, although special face-to-face sessions were held to cover the practical aspects of the first aid qualification.

The county’s online shop, established at the end of 2020, increased its range of merchandise during 2021 and made a surplus of around £1,000 for the county.

Patteson Lodge and Campsite

Patteson Lodge was closed for the first part of the year due to the Covid-19 lockdown but has welcomed several groups since re-opening in April. The campsite was well-used during the summer but bookings overall are, as expected, well below their normal level and the withdrawal of the regular school activity booking at the end of 2019 will continue to mean a significant reduction in income on weekdays.

Archive Resource Centre (ARC)

The ARC remained closed for the first few months of the year, but there have been areas where the pandemic period has actually become a time of opportunity and outreach. Virtual sessions have taken place with units from all over the country and online and social media events have become increasingly important.

2

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and Performance (continued)

Archive Resource Centre (ARC) (continued)

The ARC participated once again in Heritage Open Days, which was a hybrid offering with both virtual and face-to-face activities, and has expanded its retail activities with the launch of a very successful Time Traveller Challenge. It has continued to work with Norfolk Record Office as a partner in the heritage lottery funded Community Archives Project – Skills, Support and Sustainability and volunteers have received training in several aspects of conservation.

The ARC’s own Heritage Lottery project ended on 31 December after four years and the final evaluation has been approved by the National Lottery Heritage Fund. Around 18,000 hours of volunteer time – estimated at a value of £536,000 – went into the project. This does mean however that, in future years, all the costs of the ARC will need to be supported by Girlguiding Norfolk.

Financial Review

The financial results for the year are shown on pages 10-28 of this report.

The total income received in 2021 was £114,080, compared with £141,139 in 2020.

The main sources of income were:

Expenditure in the year totalled £123,671 (£143,247 in 2020).

The main areas of expenditure were:

There was a deficit for the year of £9,591, compared with a deficit of £2,108 in 2020. The overall position for 2021 includes a surplus of £10,770 on the General Fund (after transferring £10,000 to the PL Estate ARC Fund as mentioned below) and £2,486 for Patteson Lodge. Net expenditure of £9,788 from the Sustainability Fund and £12,685 on the Heritage Lottery project, with a further deficit of £374 on other funds, resulted in the final position.

Girlguiding Norfolk County set a balanced budget for 2021 and reduced the overall annual subscription per member by £1. In order to absorb the national increase of £1.70 per member, divisions did not receive any income in 2021 and the county reduced its portion of the subscription by £1.

The ongoing effect of the closure of the county office, the continued use of online facilities and the suspension of any face-to-face events have all contributed to a significant surplus on the General Fund in 2021. However, from 2022 all costs of the ARC will fall to be met by Girlguiding Norfolk and, in recognition of this, a £10,000 fund has been set up to provide support which will be managed by the ARC Steering Group. The balance of the underspending will be retained in unallocated reserves to maximise flexibility, allowing it to be used wherever it is needed.

The loss of booking fees for Patteson Lodge would have meant a substantial deficit in the year had it not been for the grants received from Broadland District Council under the Covid-19 Business Support Scheme.

3

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Financial Review (continued)

The trustees consider that Girlguiding Norfolk County currently remains in a stable financial position but the longer-term effects of events in 2020-21 are still unknown and the budget will continue to be closely monitored.

There have been no material changes in the policies of the Association since the last annual report.

How expenditure has supported the key objectives of the Charity

Reserves Policy

Reserves are needed to bridge the gap between the spending and receiving of income, and to cover unplanned emergency expenditure. The availability of reserves has been particularly important in the past year and it is the policy of the Association to maintain sufficient reserves to:

The level of general unrestricted free reserves amounted to £122,124 at the year-end (£111,426 in 2020) This will be monitored on a regular basis by the trustees at the meetings of the County Executive Committee. There still remains some uncertainty about when all activities will be able to resume as normal and numbers remain below 2019 levels.

The level of reserves the trustees have in the past considered necessary to meet the above has amounted to around £120,000 in an average year, representing an estimate of 12 months operating costs. Operating costs have been reduced over the last two years as a result of the changes in the organisation of the county brought about by the COVID pandemic, but it is agreed that it is important to maintain a substantial level of reserves as the outlook for the coming year remains uncertain. The trustees acknowledge that the effect of the last two years is likely to continue to impact on the charity’s operations and activities and for 2022 recommend reserves of at least £115,000. The situation will continue to be kept under close review.

Free reserves which have been designated for other purposes, including Patteson Lodge, Guide Aid/Guide Aid Plus and the ARC amounted to £142,126.

4

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Financial Review (continued)

Reserves Policy (continued)

The balance on the NORJAM Fund (renamed the Contingency Fund) will be available to support the general budget, the ARC or Patteson Lodge should it be required. All other earmarked funds will initially be retained for their original purpose, subject to review if that becomes necessary in the longer term.

The funding received for the National Lottery Heritage Fund project, and from the Girlguiding Anglia Region grants for Learning and Development and Sustainability, has been accounted for as restricted. Restricted Funds currently total £7,124.

Principal Funding Sources

The principal sources of income for the General Fund in 2021 have been subscriptions, legacies and income from the online shop.

The principal source of income for Patteson Lodge during the year has been grant income from Broadland District Council. Booking fees, which usually account for the majority of income, have been significantly reduced.

The principal sources of income for the ARC during the year were retail sales and archive activity sessions.

Investment Policy

During 2021 the Trustees agreed that investments should continue to be kept relatively short-term in the light of the uncertain outlook. Fixed deposits with United Trust bank were reinvested as follows:

The remaining funds are currently invested in a Barclays Saver account, COIF Charity Funds, and a Cambridge and Counties bank 31 day notice account. The position will continue to be monitored during 2022 in the light of the county’s current financial circumstances.

Plans for the Future

The events of the past two years continue to impact on planning for 2022.

5

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Plans for the Future (continued)

Leadership Training and Events

Programme

Patteson Lodge

The ARC

6

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, Governance and Management

Governing Document

The Norfolk Guide Association (the Association) was established under a trust deed dated 14 December 1922 and was originally approved by the Inland Revenue Charity Division on 25 February 1963. The Association was registered with the Charity Commission on 9 January 1964 as a charity whose primary purpose is to promote guiding in Norfolk.

Recruitment and Appointment of Trustees

The County Commissioner is Chairman of the County Executive Committee. She is appointed by the Chief Commissioner of Girlguiding Anglia Region, in consultation with all trustees in the county, members of the County Executive Committee and others as appropriate, usually for a period of five years. Other trustees are appointed by the County Commissioner for a period of three years with the option of extending for another two years.

Induction and Training of Trustees

The induction and training of new trustees is carried out in accordance with the national provisions of Girlguiding. Trustee training was held in June 2019 and all new Girlguiding Norfolk County trustees receive the support of a mentor, and a Trustee Induction Pack, on appointment.

Organisational Structure

The activities of the Association are managed by the trustees through the County Executive Committee which meets at least three times a year. During 2021 all meetings have taken place virtually. The function of the Committee is to direct the general development and foster the growth and spirit of The Guide Association within the County of Norfolk, in accordance with the provisions of the guiding manual in force from time to time.

The overall operation of the Association is divided into four areas:

In 2021 the staff at Patteson Lodge and the ARC cleaner were furloughed under the Job Retention Scheme at the beginning of the year, although the centre manager continued to work for a few hours a week. A part-time training administrator was appointed in September 2021 for a period of six months and the Association continues to be supported by three part-time members of staff at the Patteson Lodge Activity Centre, one part-time member of staff at the ARC and the county newsletter editor.

Risk Management

The trustees review the major risks to which the charity is exposed on a regular basis and have established systems to mitigate those risks. Their findings are detailed in the charity’s Risk Register document, which has been updated in 2021 at each trustees’ meeting. In addition, specific and detailed Risk Assessments are required to run outdoor and indoor unit meetings.

Connected Charity

Eaton Vale Scout and Guide Activity Centre Limited is a connected charity and is established as a joint enterprise between the Norfolk Guide Association and the Norfolk Scout Association. The main objectives of the Eaton Vale Scout and Guide Activity Centre are in line with those of the Guide and Scout Associations.

7

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, Governance and Management (continued)

True and fair override

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Independent examiner

Mark Proctor FCA DChA is willing to stand as independent examiner in future years.

Reference and Administrative Details

Name: Norfolk Guide Association
Operating Name: Girlguiding Norfolk County
Charity Registration Number: 280532
Address: 14, Great Hautbois Road,
Coltishall
Norfolk
NR12 7JN
Our Advisers:
Independent Examiner: M Proctor FCA DChA
Lovewell Blake LLP
Bankside 300
Peachman Way
Broadland Business Park
Norwich
Norfolk NR7 0LB
Bankers: Barclays Bank plc
Barclays Business Centre
5-7 Red Lion Street
Norwich, Norfolk NR1 3QH

8

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Reference and Administrative Details (continued)

Trustees: Mrs C Martin County commissioner
Dr J Leeson Assistant county commissioner
Mrs C Smith Assistant county commissioner (to 31-05-2021)
Miss D Brookes Assistant county commissioner (from 01-09-2021)
Mrs L Watkinson Assistant county commissioner
Mrs C Morrey County treasurer
Mrs L Marquis Division commissioner Broadland
Mrs L Elliott Division commissioner Central Norfolk
Miss H Webb Division commissioner Great Yarmouth (to 10-01-2022)
Mrs L Gill Division commissioner King’s Lynn
Mrs P Whittaker Division commissioner Lowestoft
Mrs J Elliott Division commissioner North Norfolk
Mrs C Leigh Division commissioner North West Norfolk
Miss D Brookes Division commissioner Norwich (to 31-08-2021)
Mrs S Carter Division commissioner Norwich (from 01-07-2021)
Mrs N Butler Division commissioner South Norfolk (to 31-05-2021)
Mrs C Lister Division commissioner South Norfolk (from 01-06-2021)
Mrs H Pye Division commissioner South East Norfolk
Mrs V Fonzo Division commissioner South West Norfolk
Mrs C Pratt Division commissioner Wensum

Mrs C Smith, Miss H Webb, Miss D Brookes and Mrs N Butler ended their terms of office during the year. Mrs C Lister and Mrs S Carter were appointed and Miss D Brookes took on a different role. All other trustees held office throughout the year.

Approved by the trustees on 9 May 2022 and signed on their behalf by

Mrs C Martin

9

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NORFOLK GUIDE ASSOCIATION

FOR THE YEAR ENDED 31 DECEMBER 2021

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 December 2021 which comprise the statement of financial activities, balance sheet and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all 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 in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Mark Proctor FCA DChA Independent Examiner

Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

14 June 2022

10

NORFOLK GUIDE ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2021


Notes
Income and Endowments from:
Grants, donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
Other
5

Total income and endowments
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
17
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Designated Funds
General
Patteson
Fund
Lodge
£
£
33,059
26,042
5,176
17,408
3,932
334
1,059
5
-
6,553
43,226
50,342
3,622
401
19,254
47,455
22,876
47,856
20,350
2,486

(9,580)
-
10,770
2,486
115,614
259,880

126,384
262,366
ARC
Funds
£
977
1,464
1,351
-
122

3,914
189
16,664
16,853
(12,939)
12,813
(126)
168,815
168,689
Other
Funds
£
1,630
-
-
-
-
1,630
-
80
80
1,550
579
2,129
56,234
58,363

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure relates to continuing activities.

The notes on pages 14 to 28 form an integral part of these financial statements

11

NORFOLK GUIDE ASSOCIATION

BALANCE SHEET

AS AT 31 DECEMBER 2021

Notes
Fixed assets
Tangible assets
11
Current assets
Stock
12
Debtors
13
Cash at bank
Total current assets
Liabilities
Creditors: Amounts falling
due within one year
14
Net current assets
Total assets less current liabilities
Creditors: Amounts falling
due after more than one year
15
Net assets
The funds of the charity
Restricted Funds
17
Unrestricted Funds
General Fund
17
Designated Funds
17
Total charity funds		 2021
£
£
351,552
4,876
15,797
260,148
280,821
(9,447)
271,374
622,926
-
622,926
7,124
126,384
489,418
622,926		 2020
£
£
364,806
5,908
17,226
255,924
279,058
(10,642)
268,416
633,222
(705)
632,517
31,974
115,614
484,929
632,517

These financial statements were approved by the trustees on 9 May 2022 and are signed on their behalf by:

Mrs C Martin

Mrs C Morrey

The notes set out on pages 14 to 28 form an integral part of these financial statements

12

NORFOLK GUIDE ASSOCIATION

STATEMENT OF CASH FLOWS

YEAR ENDED 31 DECEMBER 2021


Notes
Cash flows from operating activities:
Net cash provided by/(used in)
operating activities
20
Cash flows from investing activities:
Income from interest
Purchase of tangible fixed assets
Net cash provided by/(used in)
Investing activities
Cash flows from financing activities:
Repayment of borrowing
Change in cash and cash equivalents
in the year
Cash and cash equivalents at the
beginning of the year
Cash and cash equivalents at the
end of the year
22		 Designated Funds
Restricted Funds
General
Patteson
ARC
Other
Other
Total
Total
Fund
Lodge
Funds
Funds
ARC
Funds
2021
2020
£
£
£
£
£
£
£
£
8,937
10,383
9,578
1,414
(12,396)
(12,059)
5,857
2,325
1,059
5
-
-
-
-
1,064
1,670
(420)
(766)
-
-
-
-
(1,186)
(2,020)
639
(761)
-
-
-
-
(122)
(350)
-
(1,511)
-
-
-
-
(1,511)
(1,663)
9,576
8,111
9,578
1,414
(12,396)
(12,059)
4,224
312
106,589
65,677
886
57,187
8,163
17,422
255,924
255,612
116,165
73,788
10,464
58,601
(4,233)
5,363
260,148
255,924

13

NORFOLK GUIDE ASSOCIATION NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1. Accounting policies

(a) General information and basis of accounting

Norfolk Guide Association is an unincorporated charitable association, registered in England and Wales. The address of the registered office is given in the charity information on page 8 of these financial statements. The nature of the charity’s operations and principal activities is outlined within the Trustees’ Annual Report.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

(b) Fund accounting

(c) Income recognition

All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

14

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1. Accounting policies (continued)

(d)

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which they become receivable.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

(e)

Expenditure and irrecoverable VAT

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered, and is reported as part of the expenditure to which it relates:

(f) Fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Freehold property ARC building depreciated over 25 years on a straight line basis. Patteson Lodge is not depreciated (held at residual value). Standard Not depreciated Equipment 3, 5 or 10 years on a straight line basis

15

NORFOLK GUIDE ASSOCIATION NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1. Accounting policies (continued)

(g) Stock

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

(h) Pension costs

Contributions to the Charity’s defined contribution pension scheme (a stakeholder scheme) are charged to the Statement of Financial Activities in the year in which they become payable.

(i) Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less.

(k) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. The trustees have taken into account the effects of COVID-19 in making this assessment.

(l) Redundancy

Where an obligation to make a redundancy or termination payment exists, the costs incurred by the charity are accounted for on an accruals basis and included within employee benefits.

16

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

2. Grants , Donations and legacies

2021
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership
subscriptions
31,866
-
-
-
Grants, Donations
and legacies:
Grants and donations
Local authority
coronavirus support
193
-
1,185
24,857
977
-
1,630
-
Legacies
1,000
-
-
-
1,193
26,042
977
1,630
Total grants,
donations and
legacies
33,059
26,042
977
1,630
2020
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership
subscriptions
50,602
-
-
-
Grants, Donations
and legacies:
Grants and donations
Local authority
coronavirus support
77
-
262
28,534
5,849
-
500
-
Legacies
1,000
-
-
5,000
1,077
28,796
5,849
5,500
Total grants,
donations and
legacies
51,679
28,796
5,849
5,500
Restricted
Other
ARC
Funds
£
£
-
-
578
-
9,920
-
-
-
578
9,920
578
9,920
Restricted
Other
ARC
Funds
£
£
-
-
500
-
13,744
-
-
-
500
13,744
500
13,744
 Total
2021
£
31,866
14,483
24,857
1,000
40,340
72,206
Total
2020
£
50,602
20,932
28,534
6,000
55,466
106,068



In 2020 equipment to the value of £4,460 was donated to the ARC by Norfolk Record Office as part of the National Lottery Heritage Fund Community Archives: Skills, Support and Sustainability project. The value has been derived from the open market cost of the items received.

17

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

3.
Charitable activities
2021
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Booking fees
-
17,408
1,464
-
County events
5,176
-
-
-

5,176
17,408
1,464
-

2020
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Booking fees
-
3,691
375
-
County events
4,548
-
260
-
4,548
3.691
635
-
4.
Other trading activities
2021
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Trading income
3,891
334
1,351
-

Fundraising
41
-
-
-
3,932
334
1,351
-

2020
Designated Funds

General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Trading income
3,053
120
256
-
Fundraising
31
-
-
-
3,084
120
256
-		 Restricted
Other
ARC
Funds
£
£
-
-
-
-
-
-
Restricted
Other
ARC
Funds
£
£
-
-
10
-
10
-
Restricted
Other
ARC
Funds
£
£
4,470
-
-
-
4,470
-
Restricted
Other
ARC
Funds
£
£
10
-
-
-
10
-		 Total
2021
£
18,872
5,176
24,048
Total
2020
£
4,066
4,818
8,884
Total
2021
£
10,046
41
10,087
Total
2020
£
3,439
31
3,470

18

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

5 . Other income

2021
Designated Funds *Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£
Job Retention Scheme
-
3,949
122
-
-
-
Other
-
2,604
-
-
-
-
-
6,553
122
-
-
-
2020
Designated Funds
Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£
Job Retention Scheme
5,841
7,007
151
-
-
-

Other
6,351
1,697
-
-
-
-

12,192
8,704
151
-
-
-

6.
Costs of raising funds
2021
Designated Funds
Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£
Membership paid by
county
1,020
-
-
-
-
-
Fundraising costs
356
-
232
-
335
-
Trading expenses
2,246
401
(43)
-
1,427
-
3,622
401
189
-
1,762
-
2020
Designated Funds
Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£*
Membership paid by
county
932
-
-
-
-
-
Fundraising costs
245
-
53
-
-
-
Trading expenses
1,655
98
87
-
10
-
2,832
98
140
-
10
-		 Total
2021
£
4,071
2,604
6,675
Total
2020
£
12,999
8,048
21,047
Total
2021
£
1,020
923
4,031
5,974
Total
2020
£
932
298
1,850
3,080

19

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

7. Charitable activities

2021
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
County operating costs:
Adult leadership support
342
-
-
-
Uniform grants for leaders
Public Relations &
Recruitment
355
64
-
-
-
-
-
-
Meetings and training
events
-
-
-
-
Salaries of admin staff
1,688
-
-
-
Professional fees
526
-
-
-
Postage and telephone
470
-
-
-
Printing and stationery
340
-
-
-
Commissioners’, advisers’
and trainers’ travel
638
-
-
-
Maintenance and repairs
291
-
-
-
Insurance
612
-
-
-
County Office fire costs
25
-
-
-
Depreciation
348
-
-
-
Website & communications
599
-
-
-
IT support
-
-
-
-
Purchase of awards
3,242
-
-
-
Miscellaneous
365
-
-
-
9,905
-
-
-
Patteson Lodge operating
costs
-
47,455
-
-
ARC operating costs
-
-
16,664
-
County events
7,309
-
-
-
Support to programme
areas and Divisions:
Grants to Sub-Committees
and Divisions
-
-
-
-
Grants to members
(930)
-
-
-
Donation to EVAC
-
-
-
-
Hall Rent fund
-
-
-
-
Guide Aid
-
-
-
-
Unit Assistance Fund
-
-
-
80
(930)
-
-
80
Governance costs:
Independent examination
fees
2,970
-
-
-
Annual Review
-
-
-
-
Trustee meetings
-
-
-
-
2,970
-
-
-
Total charitable activities
19,254
47,455
16,664
80		 Restricted
Other
ARC
Funds
£
£
-
-
-
-
-
-
-
1,851
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,851
-
-
11,523
-
1,162
-
-
19.708
-
-
-
-
-
-
-
-
-
-
-
19,708
-
-
-
-
-
-
-
-
12,685
21,559
Total
2021
£
342
355
64
1,851
1,688
526
470
340
638
291
612
25
348
599
-
3,242
365
11,756
47,455
28,187
8,471
19,708
(930)
-
-
-
80
18,858
2,970
-
-
2,970
117,697

20

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

7. Charitable activities (continued)

2020 Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
County operating costs:
Adult leadership support
444
-
-
-
Uniform grants for leaders
571
-
-
-
Meetings and training
events
354
-
-
(600)
Salaries of admin staff
24,523
-
-
-
Professional fees
1,664
-
-
-
Postage and telephone
873
-
-
-
Printing and stationery
1,487
-
-
-
Commissioners’, advisers’
and trainers’ travel
1,575
-
-
-
Maintenance and repairs
393
-
-
-
Equipment hire
732
-
-
-
Insurance
County Office fire costs
630
3,527
-
-
-
-
-
953
Depreciation
229
-
-
-
Website & communications
420
-
-
-
IT Support
443
-
-
-
Purchase of awards
749
-
-
-
Miscellaneous
447
-
-
1
39,061
-
-
354
Patteson Lodge operating
costs
-
37,693
-
-
ARC operating costs
-
-
13,212
-
County events
5,258
-
400
-
Support to programme
areas and Divisions:
Grants to Sub-Committees
and Divisions
1,115
-
-
-
Grants to members
Donation to EVAC
450
-
-
-
-
-
-
30,000
Hall Rent fund
Guide Aid
Unit Assistance Fund
-
-
-
-
-
-
-
-
-
-
-
-
1,565
-
-
30,000
Governance costs:
Independent review
2,418
-
-
-
Annual Review
-
-
-
-
Trustee meetings
376
-
-
-
2,794
-
-
-
Total charitable activities
48,678
37,693
13,612
30,354		 Restricted
Other
ARC
Funds
£
£
-
-
-
-
-
167
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
287
-
-
-
-
-
-
-
454
-
-
6,945
-

31
-
-
2,400
-
-
-
-
-
-
-
-
-
2,400
-
-
-
-
-
-
-
-
6,976
2,854
 Total
2020
£
444
571
(79)
24,523
1,664
873
1,487
1,575
393
732
630
4,480
229
707
443
749
448
39,869
37,693
20,157
5,689
3,515
450
30,000
-
-
-
33,965
2,418
-
376
2,794
140,167



21

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

8. Staff costs and employee benefits

The cost of employing staff was:

Designated Funds *Restricted
General
Fund
£
Patteson
Lodge
£
ARC
£
ARC
£
2021
£*
Wages and salaries:
Salaries of admin staff
1,688
-
-
-
1,688
Patteson Lodge Salaries
-
20,238
-
-
20,238
ARC Salaries
-
-
438
75
513
Social security costs
-
592
-
-
592
Employer’s pension costs
-
1,500
-
-
1,500
1,688
22,330
438
75
24,531
Redundancy payments to
office staff
-
-
-
-
-
Less Job Retention grant
1.688
22.330
438
75
24.531
received
-
(3,949)
(122)
-
(4,071)
1,688
18,381
316
75
20,460		 2020
£
15,880
18,399
394
980
2,321
37,974
7,444
45,418
(12,999)
-
32,419

Redundancy payments had been fully funded as at 31 December 2020.

No employee earned £60,000 p.a. or more.

The average head count of employees during the year was 5 (2020: 6). The average number of full time equivalent employees during the year was:

full time equivalent employees during the year was:
2021 2020
Administration 1 1
Manager/Housekeeper/Handyman – Patteson Lodge 1 1
Cleaner – ARC 1 1
3 3

9. Trustees’ and key management personnel remuneration and expenses

There are no key management personnel employed by the charity.

None of the trustees have been paid any remuneration or received any other benefits from employment by the charity.

Travelling expenses and postage costs of £661 (2020 - £1,227) were reimbursed to four trustees (2020 – ten) during the year. The reimbursement of trustees’ expenses was as follows:

2021
£
Travelling expenses
471

Postage
187
Telephone
3
661		 2020
£
1,152
73
2
1,227

22

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

10. Taxation

The charity has no liability to income tax or capital gains tax on its income and surpluses arising during the year.

11. Tangible fixed assets

Freehold
Equipment property Standard Total
£ £ £ £
Cost
At 1 January 2021 107,532 365,832 3,477 476,841
Additions 1,186 - - 1,186
Disposals (2,301) - - (2,301)
At 31 December 2021 106,417 365,832 3,477 475,726
Depreciation
At 1 January 2021 76,595 35,440 - 112,035
Charge for year 6,552 7,888 - 14,440
Disposals (2,301) - - (2,301)
At 31 December 2021 80,846 43,328 - 124,174
Net book value
At 31 December 2021 25,571 322,504 3,477 351,552
At 31 December 2020 30,937 330,392 3,477 364,806
12. Stock
2021 2020
£ £
Goods for resale 4,876 5,908
13. Debtors
2021 2020
£ £
Other debtors 11,669 13,003
Prepayments 4,128 4,223
15,797 17,226

23

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

  1. Creditors: Amounts falling due within one year
Accruals
Concessionary loan: from Broadland District Council
Other creditors
 2021
£
1,052
495
7,900
9,447		 2020
£
1,659
1,301
7,682
10,642

An interest free loan over 10 years has been received from Broadland District Council under the Community Renewables Project for the installation of a PV solar panel array. The loan is secured by way of a legal charge on the assets of Patteson Lodge and will be fully repaid by the end of 2022.

15. Creditors: Amounts falling due after more than one year

Creditors:Amounts falling due after more than one year
2021 2020
£ £
Concessionary loan: from Broadland District Council - 705
- 705

An interest free loan over 10 years has been received from Broadland District Council under the Community Renewables Project for the installation of a PV solar panel array. The loan is secured by way of a legal charge on the assets of Patteson Lodge and will be fully repaid by the end of 2022.

16. Operating leases

Total future minimum lease payments under non-cancellable operating leases are as follows:

2021 2020
£ £
Not later than one year 238 953
Later than one and not later than five years - -
238 953

The operating lease relates to a printer that was hired by the Association. This lease was terminated as a result of the fire at Eaton Vale, and the remaining payments are all now due under the termination conditions of the agreement. The repayments are currently still being made in line with the original timetable.

24

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

17. Funds

2021 Balance
1 Jan
2021
I
£
Restricted Funds
Sustainability Fund
13,744
Learning & Development
Fund
3,678
ARC Heritage Jigsaw Project 1,737
ARC Heritage Lottery
Project
12,815
31,974
Designated Funds
Patteson Lodge
259,880
Contingency Fund
17,989
Guide Aid/Hall Rent Fund
9,044
Unit Assistance Fund
3,961
Elaine Clark-Taylor
240
Training Fund
PL Estate Fund - PL
20,000
Leslie Swindells Legacy
5,000
International Fund
-
ARC Fund
167,915
PL Estate Fund – ARC
-
ARC - Contingency Fund 900
484,929

General Fund
115,614

632,517
1
2020 Balance
1 Jan
2020
I
£
Restricted Funds
Sustainability Fund
-
Learning & Development
7,039
Fund
ARC Heritage Jigsaw Project 1,737
ARC Heritage Lottery
Project
13,560

22,336		 Balance
31 Dec
ncome
Expenditure
Transfers
2021
£
£
£
£
9,920
(19,708)
-
3,956
-
(1,851)
(420)
1,407
4,470
(1,762) (2,814)
1,631
578
(12,685) ( 578)
130
14,968 (36,006) (3,812)
7,124
50,342
(47,856)
-
262,366
-
-
579
18,568
500
-
-
9,544
-
(80)
-
3,881
-
-
-
240
-
-
-
20,000
-
-
-
5,000
1,130
-
-
1,130
3,914
(16,853)
2,813
157,789
-
-
10,000
10,000
-
- - 900
55,886
(64,789)
13,392
489,418
43,226
(22,876)
(9,580)
126,384
14,080
(123,671) -
622,926
Balance
31 Dec
ncome
Expenditure
Transfers
2020
£
£
£
£
13,744
-
-
13,744
-
(2,854)
(507)
3,678
20 (20) -
1,737
500
(6,966)
5,721
12,815
14,264
(9,840) 5,214
31,974

25

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

17. Funds (continued)


Designated Funds
Patteson Lodge
Contingency Fund
Guide Aid/Hall Rent Fund
Unit Assistance Fund
Elaine Clark-Taylor
Training Fund
Patteson Lodge Site Fund
Leslie Swindells Legacy
ARC Fund
ARC - Contingency Fund
General Fund		 Balance
1 Jan
2020
£
256,289
56,624
11,544
961
240
-
-
170,763
900
497,321
114,968

634,625		 Balance
31 Dec
Income
Expenditure
Transfers
2020
£
£
£
£
41,382
(37,791)
-
259,880
-
(30,354)
(8,281)
17,989
500
-
(3,000)
9,044
-
-
3,000
3,961
-
-
-
240
-
-
20,000
20,000
5,000
-
-
5,000
6,891
(13,752)
4,013
167,915
-
-
- 900
53,773
(81,897)
15,732
484,929
73,102
(51,510)
(20,946)
115,614
141,139
(143,247) - 632.517

Restricted Funds

The Sustainability Fund is a grant awarded by Girlguiding Anglia to enable counties to assist units where they are facing financial difficulty which will impact on their financial sustainability.

The Learning and Development Fund relates to grant awarded by Girlguiding Anglia to enable the county to increase its capacity to support learning and development opportunities.

The Girlguiding Norfolk Heritage Jigsaw project is funding which is to be used for heritage purposes, including the heritage camps at Gressenhall and the purchase of stock for the ARC retail activities.

The ARC Heritage Lottery Project includes funding agreed for the ARC by the Heritage Lottery Fund (£60,000) and several other charities. The project has enabled items to be stored, catalogued, recorded and preserved to museum standards and outreach resources to be prepared and used. The project was extended due to the COVID pandemic and ended in December 2021.

Designated Funds

The Patteson Lodge fund represents the Patteson Lodge property and retained funds to meet future operating costs.

The Contingency Fund (formerly the NORJAM fund) relates to funds raised via NORJAM events, which were organised as part of a joint venture with the Norfolk County Scout Council. Girlguiding Norfolk received 50% of any surplus from these events, to be used as the charity considered appropriate.

The Guide Aid Funds exist in order to provide financial assistance to young members, or leaders, who wish to attend guiding events but are unable to fund the full cost themselves.

The Hall Rent Fund exists in order to assist units who are experiencing difficulties with paying rent for meeting places.

The Unit Assistance Fund exists to assist units experiencing financial difficulties.

26

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

17. Funds (continued)

Designated Funds (continued)

The Elaine Clark-Taylor Training Fund was established as the result of a legacy in memory of Elaine Clark-Taylor, to be used to assist members with the cost of training courses which benefit Guiding in the county.

The Patteson Lodge Estate Fund (PL) was set up in 2020 to provide financial support if necessary to Patteson Lodge in recognition of the effects of the COVID pandemic

The Patteson Lodge Estate Fund (ARC) has been set up in 2021 to support the running costs of the ARC after the end of the Heritage Lottery funding.

The Leslie Swindells Fund has been established as a result of a legacy left to the county by the late Leslie Swindells. It will be used to provide support for young members and volunteers and to encourage activities related to horticulture.

The International Fund was set up in 2021 to support international activities.

The ARC designated fund represents the Archive Resource Centre (ARC) property and retained funds to meet future operating costs.

The ARC Contingency Fund (formerly the Interns Fund) will be used to meet expenditure priorities at the ARC.

18. Analysis of net assets between funds

2021

Fixed assets
Stock
Debtors
Cash
Current liabilities
Long-term liabilities
2020

Fixed assets
Stock
Debtors
Cash
Current liabilities
Long-term liabilities		 *** Designated Funds
General
Patteson
ARC
Fund
Lodge
£
£
£
4,260
190,859
156,433
3,324
624
928
6,561
2,218
888
116,165
73,788
10,464
(3,926)
(5,123)
(24)
- - -

126,384
262,366
168,689
*** Designated Funds
General
Patteson
ARC
Fund
Lodge
£
£
£*
4,188
193,502
167,116
3,582
1,001
475
6,885
3,760
472
106,589
65,677
886
(5,630)
(3,355)
(134)

- (705) -
115,614 259,880
168,815		 *

Other
Funds
£
-
-
-
58,601
(238)
-

58,363


Other
Funds
£**
-
-
-
57,187
(953)
-

56,234		 *** Restricted
*Other
ARC
Funds
£
£
-
-
-
-
6,130
-
(4,233)
5,363
(136)
-
-
-
1,761
5,363
Restricted
Other
ARC
Funds
£
£
-
-
850
-
6,109
-
8,163
17,422
(570)
-
-
-
14,552 17,422

27

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

19. Related party and connected charity transactions

Eaton Vale Scout and Guide Activity Centre (EVAC) is a joint venture between the Norfolk Guide Association and the Norfolk Scout Association. During the year, no payments were made by the charity to EVAC (2020 £30,000).

The EVAC Trustees identified a need for a substantial amount of additional funding in 2020 to cover the centre’s loss of income due to the fire and the Covid-19 pandemic. It was agreed that Girlguiding Norfolk and Norfolk Scouts should each contribute a grant of £30,000.

During the year a grant from the Sustainability Fund was awarded to Norwich Division Guides (D Brookes is a trustee) for £2,792 (2020: £Nil).

20. Reconciliation of net movements in funds to net cash flow from operating activities

*** Designated Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
Net movement in
funds
Adjustments for:
10,770
2,486
(126)
2,129
Depreciation
charges
348
3,410
10,682
-
Donated
assets
-
-
-
-
Income from
interest
(1,059)
(5)
-
-
Decrease/(increase)
in stocks
259
376
(453)
-
(Increase)/decrease
in debtors
324
1,542
(415)
-
(Decrease)/increase
in creditors
(1,705)
2,574
(110)
(715)
Net cash used in
operating
activities
8,937
10,383
9,578
1,414		 Restricted Funds
ARC
£
Other
Funds
£
2021
£
(12,791)
(12,059)
(9,591)
-
-
14,440
-
-
-
-
-
(1,064)
850
-
1,032
(22)
-
1,429
(433)
-
(389)
(12,396)
(12,059)
5,857		 2020
£
(2,108)
14.334
(3,784)
(1,670)
(2,243)
9,456
(11,660)		 2020
£
(2,108)
14.334
(3,784)
(1,670)
(2,243)
9,456
(11,660)

2,325

21. Reconciliation of net debt

Cash at bank and in hand
Creditors: amounts falling due after
more than one year
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents		 At 1
January
2021
Cash
£
255,924
(705)
255,219		 At 31
Other
December
flows
Charges
2021
£
£
£
4,224
-
260,148
-
705
-
4,224
705
260,148
2021
2020
£
£
260,148
255,924
260,148
255,924

22. Analysis of cash and cash equivalents

28

NORFOLK GUIDE ASSOCIATION

ARC STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2021

ARC
ARC
Designated
Restricted
£
£
Income and Endowments from:
Donations and legacies
977
578
Charitable activities
1,464
-
Other trading activities
1.351
4,470
Other income
122
-
Total income and endowments
3,914
5,048
Expenditure on:
Raising funds
189
1,762
Charitable activities
16,664
12,685
Total expenditure
16,853
14,447
Net income/(expenditure)
(12,939)
(9,399)
Transfers between funds
12,813
(3,392)

Net movement in funds
(126)
(12,791)
Reconciliation of funds
Total funds brought forward
168,815
14,552
Total funds carried forward
168,689
1,761		 Total
2021
£
1,555
1,464
5,821
122
8,962
1,951
29,349
31,300
(22,338)
9,421		 Total
2021
£
1,555
1,464
5,821
122
8,962
1,951
29,349		 Total
2021
£
1,555
1,464
5,821
122
8,962
31,300
(12,917)
183,367
170,450

The Heritage Jigsaw project is now included within ARC Restricted Funds.

29

NORFOLK GUIDE ASSOCIATION

ARC BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2021

Fixed assets
Tangible assets
Current assets
Stock
Debtors
Cash at bank
Total current assets
Liabilities
Creditors: Amounts falling
due within one year
Net current assets
Net assets		 £
ARC
Designated
£
156,433
928
888
10,464
12,280
(24)
12,256
168,689		 £
ARC
Restricted
£
-
-
6,130
(4,233)
1,897
(136)
1,761
1,761		 £
928
7,018
6,231
14,177
(160)		 Total
2021
£
156,433
14,017
170,450

The Heritage Jigsaw project is now included within ARC Restricted Funds.

30