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2022-12-31-accounts

NORFOLK GUIDE ASSOCIATION

REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2022

Charity number 280532

NORFOLK GUIDE ASSOCIATION

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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 - 29
Management Information Only – ARC accounts 30 - 31
(these pages do not form part of the statutory accounts)

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees present their report and financial statements for the year ended 31 December 2022.

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 2022 were:

At the beginning of 2022 the outlook was still quite uncertain as a result of the ongoing effects of the Covid-19 pandemic. Gradually the position improved and units were able to return to a more varied programme of activities, some meeting for the first time since early 2020.

Membership began to increase again after the reduction during the pandemic and, although it has not yet returned to pre-Covid levels, there is an upward trend which, hopefully, will continue into 2023.

1

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Achievements and Performance

One of the highlights of the year was the Queen’s Platinum Jubilee, and many units took part in street parties, fetes and other events in their local communities. The county held a very successful Jubilee event at Patteson Lodge, prior to the lighting of the Jubilee beacon at Hautbois House later the same evening, and received a substantial amount of TV, radio and press coverage.

Girlguiding Norfolk also participated in the Break charity GoGo Discover sculpture trail by sponsoring a mini T-rex dinosaur. As the result of a competition the dinosaur was named Girlguideasaurus. We were fortunate to be able to partner with an independent local bookshop in Norwich, who designed and painted the dinosaur and displayed it in the shop over the summer. Special badges were available to buy, and a small amount from each badge sold was donated to Break.

Unit summer activities included activity days, outings, camps and holidays, many of which were possible for the first time since 2019. On a sunny afternoon in April, Girlguiding Norwich was proud to declare its new building at Keswick Campsite officially open after many years of fundraising efforts.

The county once again shared a stand with Norfolk Scouts at the Royal Norfolk Show and participated in the Sandringham Flower Show, celebrating the centenary of Sandringham Guides. The county was fortunate to be positioned on the ‘royal route’ and received a visit from King Charles III and the Queen Consort.

Many units across the county took part in the Platinum Jubilee Norfolk Challenge Award, promoted by the Lord Lieutenant of Norfolk, which was aimed at making a significant contribution to the Norfolk community as part of the Platinum Jubilee celebrations and beyond. Participants received badges and certificates recognising their achievements and featured regularly in the Platinum Jubilee Norfolk News E-Newsletter. In the autumn units also commemorated the passing of Queen Elizabeth II.

During Volunteers’ Week in June a mailout with a special badge was again sent to all 1,500 volunteers in the county to thank them for all they were doing. An afternoon tea was also held for County VicePresidents.

1st Response trainings were delivered across the county, and several of the county’s trustees took part in a virtual trustee training session in November. Most committee meetings continued to take place online although the first face-to-face trustees’ meeting for over two years was held at Pensthorpe Natural Park in July.

New Rainbow and Brownie units were set up in Holt, re-introducing guiding to an area where it had been absent for many years. A new Guide unit has also been established in Hingham and similar work is continuing in other areas of the county.

The county’s online shop, which began trading at the end of 2020, continued to go from strength to strength and made a surplus of approximately £1,500 in the year, a very welcome addition to the county’s income.

During 2022, Girlguiding Norfolk joined the Sir Norman Lamb Coalition for children and young people. The Coalition is open to voluntary or social enterprise organisations providing services in Norfolk to children and young people in the 0-25 years age range and who actively contribute to their wellbeing. As we have a membership of 5,000 young people we have a valuable contribution to make to this agenda and we are already making connections with other youth organisations in Norfolk. One of the first outcomes is that we have joined in with Norfolk County Council’s FLOURISH project, the aim of which is for Norfolk to be a county where all children and young people can flourish.

2

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Achievements and Performance (continued)

Patteson Lodge and Campsite

Patteson Lodge and campsite hosted many guide and brownie holidays and camps during 2022, which for many of the young people was their first residential guiding experience. The campsite was particularly popular and hosted a number of groups from outside the county.

In July 2022 Patteson Lodge celebrated 40 years as a guiding centre with a garden party, the planting of an acer tree and a special commemorative badge. An oak tree has also been planted in the grounds to commemorate the Platinum Jubilee and in memory of our Patron, Queen Elizabeth II. A new mosaic was also installed by the front door.

Archive Resource Centre (ARC)

The year began with the completion of the ARC Heritage Lottery project and the publication of the final evaluation report.

In June the ARC’s participation in the Norfolk Record Office heritage lottery funded Community Archives Project – Skills, Support and Sustainability also came to an end with an event held at Norfolk County Record Office for participants to discuss their achievements and consider the way forward. During the event, there was the opportunity to take a tour of the Record Office’s archive facilities, learn about other archives who participated in the project, and share archiving tips.

During 2022 the ARC received National Archives Testbed funding to establish a display showcasing Girlguiding Norfolk’s royal connections and the late Queen Elizabeth II’s involvement in guiding. This travelled to several events around the county and beyond, including the Royal Norfolk Show, Sandringham Flower Show, Worstead Festival, Foxlease Heritage week, Girlguiding headquarters in London and the Bishop of Norwich’s Open Garden. Objects from the ARC were also lent to Stow Maries Great War Aerodrome where they formed part of the Guiding the Empire exhibition and have been on display since April 2022.

The ARC participated once again in Heritage Open Days, held a 1940’s camp at Gressenhall in August and took part in Poppyline in North Norfolk in September.

During the year the ARC was accepted to work towards the Arts Council England UK Museum Accreditation Scheme, which will give opportunities for support, both in developing skills and financially with the possibility of applying for grants.

Financial Review

The financial results for the year are shown on pages 11-29 of this report.

The total income received in 2022 was £136,971, compared with £114,080 in 2021.

The main sources of income were:

Expenditure in the year totalled £139,312 (£123,671 in 2021).

The main areas of expenditure were:

3

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Financial Review (continued)

There was a deficit for the year of £2,341, compared with a deficit of £9,591 in 2021. The overall position for 2022 includes a surplus of £1,406 on the General Fund (after transferring £12,000 to a designated fund for distribution to divisions in 2023) and a deficit of £5,533 at Patteson Lodge. A deficit of £10,654 on the ARC Fund (principally due to depreciation), an increase of £15,877 on other designated funds and a net deficit of £3,437 on restricted funds resulted in the final position.

Girlguiding Norfolk set a balanced budget for 2022 and an increase by Girlguiding headquarters meant that the county subscription rose by £1.70. For the second year divisions did not receive any income through subscriptions.

The ongoing changes in the running of the county have again contributed to a surplus on the General Fund in 2022. However, a number of significant maintenance issues have been identified at Patteson Lodge, including the replacement of the fire escape staircase, new lighting and hard bases for the picnic tables, and these will need to be addressed in 2023.

The trustees consider that Girlguiding Norfolk County currently remains in a stable financial position but 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

Over £18,000 was allocated to divisions to be used to support units as they considered appropriate.

Over £6,000 was spent on leadership support and training.

Over £16,000 was spent on repairs and maintenance and renewal of equipment at Patteson Lodge.

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 two years and it is the policy of the Association to maintain sufficient reserves to:

The level of general unrestricted free reserves amounted to £123,984 at the year-end (£122,124 in 2021) This will be monitored on a regular basis by the trustees at the meetings of the County Executive Committee.

4

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Financial Review (continued)

Reserves Policy (continued)

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. However, costs in 2022 have remained lower, and the estimate of 12 months’ operating costs has reduced to around £100,000. Efforts being made in the county to restrict expenditure may keep them at a lower level for some time, although changes relating to the management of our buildings may require additional funding. The trustees acknowledge that the ongoing effect of the Covid -19 pandemic may continue to impact on the charity’s operations and activities and 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 £154,968. All earmarked funds will initially be retained for their original purpose, subject to review if that becomes necessary in the longer term.

The funding received from Girlguiding Anglia Region as grants for Learning and Development, Sustainability and Recruitment has been accounted for as restricted. Restricted Funds currently total £3,687.

Principal Funding Sources

The principal sources of income for the General Fund in 2022 have been subscriptions, investment interest and income from the online shop.

The principal sources of income for Patteson Lodge during the year have been booking fees from the hire of the lodge and campsite.

The principal sources of income for the ARC during the year were the National Archives Testbed funding grant, retail sales and archive activity sessions.

Investment Policy

During 2022 the Trustees agreed that investments should continue to be kept relatively short-term in the light of the continued uncertain outlook. Fixed deposits with United Trust bank were reinvested as follows:

A 90-day notice account was opened during the year with the Hinckley and Rugby Building Society and the remaining funds are currently invested in a Barclays Premium account, COIF Charity Funds, and a Cambridge and Counties bank 31 day notice account. The position will continue to be monitored during 2023 in the light of the county’s current financial circumstances.

5

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Plans for the Future

Leadership Training

Programme

Patteson Lodge

International Opportunities

The Archive Resource Centre (ARC)

6

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

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. A trustee training was held virtually in November 2022 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 2022 all meetings except one 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:

During the year the Association continued to be supported by three part-time members of staff at the Patteson Lodge Activity Centre, a part-time training administrator, 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 2022 at each trustees’ meeting. In addition, specific and detailed Risk Assessments are required to run outdoor and indoor unit meetings and special events.

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 2022

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 2022

Reference and Administrative Details (continued)

Trustees: Mrs C Martin County commissioner
Dr J Leeson Assistant county commissioner
Miss D Brookes Assistant county commissioner
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)
Miss R Broad Division commissioner Great Yarmouth (from 01-10-2022)
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
Mrs S Carter Division commissioner Norwich
Mrs C Lister Division commissioner South Norfolk
Mrs H Pye Division commissioner South East Norfolk
Mrs V Fonzo Division commissioner South West Norfolk
Mrs C Pratt Division commissioner Wensum

Miss H Webb ended her term of office during the year and Miss R Broad was appointed. All other trustees held office throughout the year.

Approved by the trustees on 21 May 2023 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 2022

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 December 2022 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

22 May 2023

10

NORFOLK GUIDE ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2022


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
16
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward


Designated Funds
General
Patteson
Fund
Lodge
£
£
47,952
5,034
1,212
46,389
5,299
2,766
2,198
408
1,309
3,448
57,970
58,045
4,939
2.089
34,625
61,489
39,564
63,578
18,406
(5,533)
(
(17,000)
-
1,406
(5,533)
(
126,384
262,366

127,790
256,833
ARC
Funds
£
2,735
2,919
3,628
-
-

9,282

1,888
19,939
21,827
12,545)
1,891
10,654)
168,689
158,035
Other
Funds
£
2,000
-
-
-
-
2,000
-
3,123
3,123
(1,123)
17,000
15,877

58,363
74,240


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 29 form an integral part of these financial statements

11

NORFOLK GUIDE ASSOCIATION

BALANCE SHEET

AS AT 31 DECEMBER 2022

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
Net assets
The funds of the charity
Restricted Funds
16
Unrestricted Funds
General Fund
16
Designated Funds
16
Total charity funds		 2022
£
£
337,946
6,857
8,796
274,855
290,508
(7,869)
282,639
620,585
3,687
127,790
489,108
620,585		 2021
£
£
351,552
4,876
15,797
260,148
280,821
(9,447)
271,374
622,926
7,124
126,384
489,418
622,926

These financial statements were approved by the trustees on 21 May 2023 and are signed on their behalf by:

Mrs C Martin

Mrs C Morrey

The notes set out on pages 14 to 29 form an integral part of these financial statements

12

NORFOLK GUIDE ASSOCIATION

STATEMENT OF CASH FLOWS

YEAR ENDED 31 DECEMBER 2022


Notes
Cash flows from operating activities:
Net cash provided by / (used in)
operating activities
19
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
21		 Designated Funds
Restricted Funds
General
Patteson
ARC
Other
Other
Total
Total
Fund
Lodge
Funds
Funds
ARC
Funds
2022
2021
£
£
£
£
£
£
£
£
(180)
(5,110)
(609)
15,880
7,501
(4,886)
12,596
5,857
2,198
408
-
-
-
-
2,606
1,064
-
-
-
-
-
-
-
(1,186)
2,198
408
-
-
-
-
2,606
(122)
-
(495)
-
-
-
-
(495)
(1,511)
2,018
(5,197)
(609)
15,880
7,501
(4,886)
14,707
4,224
116,167
73,786
10,464
58,601
(4,233)
5,363
260,148
255,924
118,185
68,589
9,855
74,481
3,268
477
274,855
260,148

13

NORFOLK GUIDE ASSOCIATION NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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 2022

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 charity 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 charity 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 2022

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.

16

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

2. Grants , Donations and legacies

2022
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership
subscriptions
46,788
-
-
-
Grants, Donations
and legacies:
Grants and donations
Local authority
coronavirus support
164
-
1,034
4,000
2,735
-
-
-
Legacies
1,000
-
-
2,000
1,164
5,034
2,735
2,000
Total grants,
donations and
legacies
47,952
5,034
2,735
2,000
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
Restricted
Other
ARC
Funds
£
£
-
-
5,330
-
200
-
-
-
5,330
200
5,330
200
Restricted
Other
ARC
Funds
£
£
-
-
578
-
9,920
-
-
-
578
9,920

578
9,920		 Total
2022
£
46,788
9,463
4,000
3,000
16,463
63,251
Total
2021
£
31,866
14,483
24,857
1,000
40,340
72,206



17

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

3.
Charitable activities
2022
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Booking fees
-
46,389
2,104
-
County events
1,212
-
815
-
1,212
46,389
2,919
-
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
-
4.
Other trading activities
2022
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Trading income
5,256
2,766
1,680
-
Fundraising
43
-
1,948
-
5,299
2,766
3,628
-
2021
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Trading income
3,891
334
1,351
-
Fundraising
41
-
-
-
3,932
334
1,351
-		 Restricted
Other
ARC
Funds
£
£
-
-
1,714
-
1,714
-
Restricted
Other
ARC
Funds
£
£
-
-
-
-
-
-
Restricted
Other

ARC
Funds
£
£

2,430
-
-
-


2,430
-
Restricted
Other
ARC
Funds
£
£
4,470
-
-
-
4,470
-		 Total
2022
£
48,493
3,741
52,234
Total
2021
£
18,872
5,176
24,048
Total
2022
£
12,132
1,991
14,123
Total
2021
£
10,046
41
10,087		 Total
2022
£
48,493
3,741
52,234
Total
2021
£
18,872
5,176
24,048
Total
2022
£
12,132
1,991
14,123
Total
2021
£
10,046
41
10,087





14,123
Total
2021
£
10,046
41
10,087

18

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

5 . Other income

2022
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Job Retention Scheme
-
-
-
-
Other
1,309
3,448
-
-
1,309
3,448
- -
-
2021
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Job Retention Scheme
-
3,949
122
-
Other
--
2,604
-
-
-
6,553
122
-
6.
Costs of raising funds
2022
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership paid by
county
1,249
-
38
-
Fundraising costs
526
-
1,558
-
Trading expenses
3,164
2,089
292
-
4,939
2,089
1,888
-
2021
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership paid by
county
1,020
-
-
-
Fundraising costs
356
-
232
-
Trading expenses
2,246
401
(43)
-
3,622
401
189
-		 Restricted
Other
ARC
Funds
£
£
-
-
-
-

-
-
Restricted
Other
ARC
Funds
£
£
-
-
-
-

-
-
Restricted
Other
ARC
Funds
£
£
-
-
100
-
864
-
964
-
Restricted
Other
ARC
Funds
£
£
-
-
335
-
1,427
-
1,762
-		 Total
2022
£
-
4,757
4,757
Total
2021
£
4,071
2,604
6,675
Total
2022
£
1,287
2,184
6,409
9,880
Total
2021
£
1,020
923
4,031
5,974

19

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

7. Charitable activities

2022
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
County operating costs:
Adult leadership support
230
-
-
-
Uniform grants for leaders
Public Relations &
Recruitment
345
757
-
-
-
-
-
-
Meetings and training
events
15
-
-
-
Salaries of admin staff
3,700
-
-
-
Professional fees
138
-
-
-
Postage and telephone
340
-
-
-
Printing and stationery
581
-
-
-
Commissioners’, advisers’
and trainers’ travel
865
-
-
-
Maintenance and repairs
490
-
-
-
Insurance
725
-
-
-
Equipment Hire
-
-
-
119
Depreciation
453
-
-
-
Website & communications
574
-
-
-
IT support
-
-
-
-
Purchase of awards
1,756
-
-
-
Miscellaneous
934
-
-
-
11,903
-
-
119
Patteson Lodge operating
costs
-
61,489
-
-
ARC operating costs
-
-
19,331
149
County events
2,077
-
608
2,230
Support to programme
areas and Divisions:
Grants to Sub-Committees
and Divisions
16,942
-
-
-
Grants to members
-
-
-
150
Guide Aid
-
-
-
150
Hall Rent fund
-
-
-
325
Unit Assistance Fund
-
-
-
-
-
-
-
-
16,942
-
-
625
Governance costs:
Independent examination
fees
3,204
-
-
-
Annual Review
-
-
-
-
Trustee meetings
499
-
-
-
3,703
-
-
-
Total charitable activities
34,625
61,489
19,939
3,123		 Restricted
Other
ARC
Funds
£
£
-
-
-
-
-
-
-
1,042
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
1,042

-
-

4,010
-
1,102
-

-
4.102
-
-
-
-
-
-
-
-

-
-
-
4,102
-
-
-
-
-
-
-
-
5,112
5,144
Total
2022
£
230
345
757
1,057
3,700
138
340
581
865
490
725
119
453
574
-
1,756
934
13,064
61,489
23,490
6,017
21,044
150
150
325
-
-
21,669
3,204
-
499
3,703
129,432

20

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

7. Charitable activities (continued)

2021 Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
County operating costs:
Adult leadership support
342
-
-
-
Uniform grants for leaders
355
-
-
-
Public relations &
Recruitment
Meetings and training
events
64
-
-
-
-
-
-
-
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
County Office fire costs
612
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
Donation to EVAC
(930)
-
-
-
-
-
-
-
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
1		 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
17,697

21

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

8. Staff costs and employee benefits

The cost of employing staff was:

Designated Funds *Restricted
General
Fund
£
Patteson
Lodge
£
ARC
£
ARC
£
2022
£*
Wages and salaries:
Salaries of admin staff
3,700
-
-
-
3,700
Patteson Lodge Salaries
-
23,421
-
-
23,421
ARC Salaries
-
-
492
-
492
Social security costs
-
734
-
-
734
Employer’s pension costs
-
1,500
-
-
1,500
3,700
25,655
492
-
29,847
Less Job Retention grant
-
-
-
-
-
received
3,700
25,655
492
-
29,847		 2021
£
1,688
20,238
513
592
1,500
24,531
(4,071)
20,460

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

The average head count of employees during the year was 6 (2021: 5). The average number of full time equivalent employees during the year was:

full time equivalent employees during the year was:
2022 2021
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 £521 (2021 - £661) were reimbursed to five trustees (2021 – four) during the year. The reimbursement of trustees’ expenses was as follows:

2022 2021
£ £
Travelling expenses 397 471
Postage 124 187
Telephone - 3
521 661

22

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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

Cost
At 1 January 2022
Additions
Disposals
At 31 December 2022
Deprecation
At 1 January 2022
Charge for year
Disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
12.
Stock
Goods for resale
13.
Debtors
Other debtors
Prepayments		 Equipment
£
Freehold
Property
£
106,417
365,832
-
-
-
-		 Standard
£
Total
£
3,477
475,726
-
-
-
-
106,417
365,832		 3,477
475,726
80,846
43,328
5,718
7,888
-
-		 -
124,174
-
13,606
-
-
86,564
51,216		 -
137,780
19,853
314,616		 3,477
337,946
25,571
322,504		 3,477
351,552
2022
£
2021
£
6,857
4,876
2022
£
2021
£
4,440
11,669
4,356
4,128
8,796
15,797

23

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

14. Creditors: Amounts falling due within one year

Accruals
Concessionary loan: from Broadland District Council
Other creditors
 2022
£
776
-
7,093
7,869		 2021
£
1,052
495
7,900
9,447

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

15. Operating leases

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

2022 2021
£ £
Not later than one year - 238
Later than one and not later than five years - -
- 238

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 all remaining payments have been made.

24

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

16. Funds

2022 Balance
1 Jan
2022
£
Restricted Funds
Sustainability Fund
3,956
Learning & Development
Fund
1,407
Recruitment grant -
ARC Heritage Jigsaw Project 1,631
ARC National Archives grant -
ARC – Arnold Clark grant -
ARC Heritage Lottery
Project
130
7,124
Designated Funds
Patteson Lodge
262,366
Financial Assistance Fund
18,568
Guide Aid/Hall Rent Fund
9,544
Unit Assistance Fund
3,881
Elaine Clark-Taylor
240
Training Fund
PL Estate Fund - PL
20,000
Leslie Swindells Fund
5,000
International Fund
1,130
Anne Carter Fund
-
EVAC Hub refurbishment fund
-
ARC Fund
157,789
PL Estate Fund – ARC
10,000
ARC - Contingency Fund 900
489,418
General Fund
126,384
622,926
2021 Balance
1 Jan
2021
£
Restricted Funds
Sustainability Fund
13,744
Learning & Development
3,678
Fund
ARC Heritage Jigsaw Project 1,737
ARC Heritage Lottery
Project
12,815

31,974		 Balance
31 Dec
Income
Expenditure
Transfers
2022
£
£
£
£
-
(3,956)
-
-
-
(1,042)
-
365
200
(146)
-
54
4,143
(2,065) (1,441)
2,268
4,330
(3,880)
(450)
-
1,000
-
-
1,000
-
(130)
-
-
9,673 (11,219) (1,891)
3,687
58,045
(63,578)
-
256,833
-
(119) 15,881
34,330
-
(475)
-
9,069
-
-
(3,881)
-
-
-
-
240
-
-
-
20,000
-
(2,380)
-
2,620
-
-
-
1,130
2,000
(149)
-
1,851
-
-
5,000
5,000
9,282
(21,827)
2,425
147,669
-
-
(534)
9,466
-
- - 900
69,327
(88,528)
18,891
489,108
57,970
(39,564)
(17,000)
127,790
136,970
(139,311) -
620,585
Balance
31 Dec
Income
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

25

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

16. Funds (continued)


Designated Funds
Patteson Lodge
Contingency Fund
Guide Aid/Hall Rent Fund
Unit Assistance Fund
Elaine Clark-Taylor
Training Fund
PL Estate Fund - PL
Leslie Swindells Fund
International Fund
ARC Fund
PL Estate Fund – ARC
ARC - Contingency Fund
General Fund		 Balance
1 Jan
2021
£
259,880
17,989
9,044
3,961
240
20,000
5,000
-
167,915
-
900
484,929
115,614

632,517		 Balance
31 Dec
Income
Expenditure
Transfers
2021
£
£
£
£
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
114,080
(123,671) - 622.926

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 Recruitment grant was received from Girlguiding Anglia to assist with activities to recruit new members and volunteers.

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. During the year a transfer was made out of this fund representing sales and closing stock of Time Traveller badges transferred to the ARC, less a contribution from the National Archives grant for the purchase of the Time Traveller badges.

The National Archives Testbed funding grant, received in 2022, was used to showcase Guiding’s connections with the royal family during the Platinum Jubilee of the late Queen Elizabeth II. The transfer represented a contribution towards the Time Traveller badges as above.

The Arnold Clark grant has been awarded by the Arnold Clark Community Fund to help finance an extension to the patio outside the ARC building.

The ARC Heritage Lottery Project was completed in January 2022.

26

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

16. Funds (continued)

Designated Funds

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

The former Contingency Fund has been renamed the Financial Assistance Fund in 2022 and has been combined with the Unit Assistance Fund. It will be used to provide assistance to units, Districts, Divisions or individual members as required. During the year an additional £12,000 was transferred to this fund from the General Fund which was agreed for use to support divisions.

The Guide Aid Funds exist in order to provide financial assistance to young members, or leaders, who wish to attend residential 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 was set up to assist units experiencing financial difficulties. During the year this fund was transferred into the Financial Assistance Fund which does the same thing.

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 Leslie Swindells Fund was 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 Anne Carter Fund was established as a result of a legacy left to the county by the late Anne Carter. It will be used for activities for the ranger age group and to support activities at the ARC.

The EVAC Hub Refurbishment Fund relates to funds set aside during the year, if required, for the refurbishment of a Girlguiding Norfolk Hub at EVAC.

The ARC designated fund represents the Archive Resource Centre (ARC) property and retained funds to meet future operating costs. During the year a transfer was made into this fund representing sales and closing stock of Time Traveller badges as above, plus a transfer from the PL Estate Fund (ARC) to cover the remaining shortfall, excluding depreciation.

The Patteson Lodge Estate Fund (ARC) was set up in 2021 to support the running costs of the ARC after the end of the Heritage Lottery funding. During the year a transfer was made from this fund to cover the shortfall on the ARC designated fund, as above.

The ARC Contingency Fund will be used to meet expenditure priorities at the ARC.

27

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

17. Analysis of net assets between funds

2022
Fixed assets
Stock
Debtors
Cash
Current
liabilities		 *** Designated Funds
Restricted
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
Total
£
3,806
187,827
146,313
-
-
-
337,946
4,231
1,053
1,573
-
-
-
6,857
5,616
2,203
977
-
-
8,796
118,185
68,589
9,855
74,481
3,268
477
274,855
(4,048)
(2,839)
(683)
(241)
-
(58)
(7,869)
127,790
256,833
158,035
74,240
3,268
419
620,585
2021
Fixed assets
Stock
Debtors
Cash
Current
liabilities		 *** Designated Funds
Restricted
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
Total
£
4,260
190,859
156,433
-
-
-
351,552
3,324
624
928
-
-
-
4,876
6,561
2,218
888
-
6,130
-
15,797
116,165
73,788
10,464
58,601
(4,233)
5,363
260,148
(3,926)
(5,123)
(24)
(238)
(136)
-
(9,447)
126,384
262,366
168,689
58,363
1,761
5,363
622,926

18. 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 (2021 £nil).

28

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

19. 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:
1,406
(5,533)
(10,654)
15,877
Depreciation
charges
453
3,032
10,121
-
Income from
interest
(2,198)
(408)
-
-
Decrease/(increase)
in stocks
(907)
(428)
(646)
-
(Increase)/decrease
in debtors
945
15
(89)
-
(Decrease)/increase
in creditors
121
(1,788)
659
3
Net cash used in
operating
activities
(180)
(5,110)
(609)
15,880
20.
Reconciliation of net debt
At 1
January
2022
£
Cash flows
£
Cash at bank and in hand
260,148
14,707
260,148
14,707
21.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents		 *** Designated Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
Net movement in
funds
Adjustments for:
1,406
(5,533)
(10,654)
15,877
Depreciation
charges
453
3,032
10,121
-
Income from
interest
(2,198)
(408)
-
-
Decrease/(increase)
in stocks
(907)
(428)
(646)
-
(Increase)/decrease
in debtors
945
15
(89)
-
(Decrease)/increase
in creditors
121
(1,788)
659
3
Net cash used in
operating
activities
(180)
(5,110)
(609)
15,880
20.
Reconciliation of net debt
At 1
January
2022
£
Cash flows
£
Cash at bank and in hand
260,148
14,707
260,148
14,707
21.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents		 *** Designated Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
Net movement in
funds
Adjustments for:
1,406
(5,533)
(10,654)
15,877
Depreciation
charges
453
3,032
10,121
-
Income from
interest
(2,198)
(408)
-
-
Decrease/(increase)
in stocks
(907)
(428)
(646)
-
(Increase)/decrease
in debtors
945
15
(89)
-
(Decrease)/increase
in creditors
121
(1,788)
659
3
Net cash used in
operating
activities
(180)
(5,110)
(609)
15,880
20.
Reconciliation of net debt
At 1
January
2022
£
Cash flows
£
Cash at bank and in hand
260,148
14,707
260,148
14,707
21.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents		 *** Designated Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
Net movement in
funds
Adjustments for:
1,406
(5,533)
(10,654)
15,877
Depreciation
charges
453
3,032
10,121
-
Income from
interest
(2,198)
(408)
-
-
Decrease/(increase)
in stocks
(907)
(428)
(646)
-
(Increase)/decrease
in debtors
945
15
(89)
-
(Decrease)/increase
in creditors
121
(1,788)
659
3
Net cash used in
operating
activities
(180)
(5,110)
(609)
15,880
20.
Reconciliation of net debt
At 1
January
2022
£
Cash flows
£
Cash at bank and in hand
260,148
14,707
260,148
14,707
21.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents		 Restricted Funds
ARC
£
Other
Funds
£
2022
£
2021
£
1,507
(4,944)
(2,341)
(9,591)
-
-
13,606
14.440
-
-
(2,606)
(1,064)
-
-
(1,981)
1,032
6,130
-
7,001
1,429
(136)
58
(1,083)
(389)
7,501
(4,886)
12,596
5,857
Other
Charges
£
At 31
December
2022
£
-
274,855
-
274,855
2022
2021
£
£
274,855
260,148
274,855
260,148		 Restricted Funds
ARC
£
Other
Funds
£
2022
£
2021
£
1,507
(4,944)
(2,341)
(9,591)
-
-
13,606
14.440
-
-
(2,606)
(1,064)
-
-
(1,981)
1,032
6,130
-
7,001
1,429
(136)
58
(1,083)
(389)
7,501
(4,886)
12,596
5,857
Other
Charges
£
At 31
December
2022
£
-
274,855
-
274,855
2022
2021
£
£
274,855
260,148
274,855
260,148		 Restricted Funds
ARC
£
Other
Funds
£
2022
£
2021
£
1,507
(4,944)
(2,341)
(9,591)
-
-
13,606
14.440
-
-
(2,606)
(1,064)
-
-
(1,981)
1,032
6,130
-
7,001
1,429
(136)
58
(1,083)
(389)
7,501
(4,886)
12,596
5,857
Other
Charges
£
At 31
December
2022
£
-
274,855
-
274,855
2022
2021
£
£
274,855
260,148
274,855
260,148
260,148 14,707
2022
£
274,855
274,855

29

NORFOLK GUIDE ASSOCIATION

ARC STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2022

ARC
ARC
Designated
Restricted
£
£
Income and Endowments from:
Donations and legacies
2,735
5,330
Charitable activities
2,919
1,714
Other trading activities
3.628
2,430
Other income
--
-
Total income and endowments
9,282
9,474
Expenditure on:
Raising funds
1,888
964
Charitable activities
19,939
5,112
Total expenditure
21,827
6,076
Net income/(expenditure)
(12,545)
3,398
Transfers between funds
1,891
(1,891)
Net movement in funds
(10,654)
1,507
Reconciliation of funds
Total funds brought forward
168,689
1,761
Total funds carried forward
158,035
3,268		 Total
2022
£
8,065
4,633
6,058
-
18,756
2,852
25,051
27,903
(9,147)
-
(9,147)
170,450		 Total
2022
£
8,065
4,633
6,058
-
18,756
2,852
25,051
27,903
161,303

30

NORFOLK GUIDE ASSOCIATION

ARC BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2022

£
ARC
Designated
£
Fixed assets
Tangible assets
146,313
Current assets
Stock
1,573
Debtors
977
Cash at bank
9,855
Total current assets
12,405
Liabilities
Creditors: Amounts falling
due within one year
(683)

Net current assets
11,722
Net assets
158,035		 £
ARC
Restricted
£
-
-
-
3,268
3,268
-
3,268
3,268		 £
1,573
977
13,123
15,673
(683)		 Total
2022
£
146,313
14,990
161,303

31