## **NORFOLK GUIDE ASSOCIATION** 

**REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2023** 

**Charity number 280532** 



**NORFOLK GUIDE ASSOCIATION** 

## **FINANCIAL STATEMENTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

|**Contents**<br>|**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 2023** 

The Trustees present their report and financial statements for the year ended 31 December 2023. 

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. Through fun, friendship, challenge and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community. 

## _**Public Benefit**_ 

- The Trustees of Girlguiding Norfolk County accept the need to have regard to the Charity Commission’s guidance on public benefit. They recognise that it is their responsibility to ensure that the benefits offered are realised in Norfolk by promoting all aspects of guiding within the county, both within the membership and in the wider community. 

- The organisation believes in being fair, open and inclusive, making guiding available to every girl and woman who wants to take part. Girlguiding Norfolk County holds three Guide Aid funds in order to provide financial assistance to those (both volunteers and young people) who wish to attend guiding events but are unable to fund the full cost themselves. In addition, a Financial Assistance Fund is available to give assistance to units, districts or divisions. 

## _**Main objectives for the year.**_ 

The county’s main objectives for 2023 were: 

- To raise awareness of Girlguiding Norfolk across the county in order to encourage more young people and adult volunteers to join us. 

- To continue to re-establish guiding after the Covid-19 pandemic, providing encouragement and financial assistance where necessary. 

- To recognise and celebrate achievements of our young members and adult volunteers. 

- To work to enable more girls to have access to a good guiding experience and to improve our young member retention rates. 

- To ensure that trustee and commissioner leadership is effective at all levels. 

- To support all adult volunteers in carrying out their roles. 

- To show commitment to our employees as they carry out their work. 

- To manage county resources and processes effectively and efficiently. 

- To continue to develop our County Archive Resource Centre (ARC) as a county resource. 

## **Achievements and Performance** 

This year was the first in which guiding throughout the county returned to a full programme of activities following the Covid-19 pandemic. For many it was a period of consolidation, giving opportunities for day trips and residential stays which many girls had been unable to experience before. 

Membership continued to increase, although it is still not back to pre-Covid levels and it is hoped that the upward trend will continue into 2024. 

1 



**NORFOLK GUIDE ASSOCIATION** 

**TRUSTEES’ ANNUAL REPORT** 

**FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **Achievements and Performance (continued)** 

Increasing awareness of the opportunities which guiding offers to young people was a high priority during 2023 and many activities took place to raise the profile of guiding. This was helped by the Big Help Out, which formed part of the coronation celebrations in May, and saw a number of volunteers abseiling down the Norwich Forum building to help launch the Girlguiding Anglia recruitment campaign. 

In May many units also participated in events in their local areas to celebrate the coronation of King Charles III, and a county King Charles Coronation Challenge badge proved very popular. 

Unit summer activities included activity days, outings, camps and holidays. The county gave each division £1,000 to enable units to arrange a summer event which they would not otherwise have been able to do, and as a result many girls enjoyed trips to the cinema and the Hippodrome Circus in Great Yarmouth and activity days at Hautbois House and Eaton Vale Activity Centre. 

Girlguiding Norfolk had a strong presence in the Lord Mayor’s Procession in Norwich and at the Royal Norfolk Show where girls and volunteers met the Prince of Wales. Members also participated in the Sandringham Flower Show, Run Norwich and a lot of other local events, fetes and carnivals around the county. 

A successful commissioners’ day was held at the East Anglian Air Ambulance Headquarters at Norwich Airport in March, giving all commissioners the opportunity to meet and exchange ideas. 1st Response trainings were delivered across the county and, although most committee meetings continued to take place online, three face-to-face trustees’ meetings were held at Pensthorpe Natural Park and Hautbois House. 

During Volunteers’ Week in June a mailout with a special badge was again sent to 1,400 volunteers in the county to thank them for all they were doing. 

The County President, Carol Bundock, finished her term of office during the year and was presented with gifts at a Vice Presidents’ afternoon tea in June. 

Girlguiding nationally introduced its new branding during the year, and this is gradually being incorporated into county equipment and publicity materials. 

The county’s online shop, which has now been trading for three years, continued to go from strength to strength and made a surplus of over £2,000 in the year, a very welcome addition to the county’s income. 

## _**Patteson Lodge and Campsite**_ 

Patteson Lodge and campsite hosted 75 bookings in 2023 - 48 residential stays in the lodge, 14 groups on the campsite and 13 day hire bookings. These included groups both from within the county and further afield. 

Many maintenance jobs were completed, including the installation of new improved fire detectors, a new fire escape external staircase and work to tidy the grounds and woodland. The Friends of Patteson Lodge also paid for a washing machine so that laundry can be completed in-house. 

A new staff team was appointed during the year and they have been updating and improving procedures and communication with users. A new online booking system has been introduced and this has enabled processes to be reviewed and streamlined. 

2 



**NORFOLK GUIDE ASSOCIATION** 

**TRUSTEES’ ANNUAL REPORT** 

**FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **Achievements and Performance (continued)** 

## _**Archive Resource Centre (ARC)**_ 

The highlight of the year for the ARC was the achievement of Museum Accreditation awarded by the Arts Council England. This recognition will raise the profile of the Girlguiding Norfolk ARC, and will give opportunities for support, both in developing skills and financially with the possibility of applying for grants which are only available to accredited museums. 

Sessions at the ARC continued to be popular with all sections, and additional activities including traditional cooking were added to the opportunities available. The ARC participated once again in Heritage Open Days, 27 girls attended the 1940’s camp at Gressenhall in August and the ARC also had a presence at the Suffolk County Camp, the Archives Fair at the Forum in Norwich and the Big Help Out. 

Work continued to catalogue the collection and by the end of the year approximately 30,000 items had been included. This will make it easier to support units researching their history and looking for information for events, celebrations and anniversaries and to respond to enquiries. 

A total of 8,295 hours was contributed by volunteers, working both onsite and offsite. A group of volunteers visited the Girlguiding Archives, currently housed in Grantham, and a Friends of the ARC Group is in the process of being established to encourage support for the ARC and raise the profile of the work that is done there. 

## **Financial Review** 

The financial results for the year are shown on pages 11-30 of this report. 

The total income received in 2023 was £118,554, compared with £136,971 in 2022. 

The main sources of income were: 

- £32,146 from Patteson Lodge booking fees 

- £48,710 from membership subscriptions 

Expenditure in the year totalled £155,215 (£139,312 in 2022). 

The main areas of expenditure were: 

- Operating costs of £54,579 for Patteson Lodge 

- Operating costs of £21,777 for the ARC. 

- Support totalling £37,562 allocated to divisions 

There was a deficit for the year of £36,661, compared with £2,341 in 2022. The overall position for 2023 includes a surplus of £725 on the General Fund (after transferring £15,000 to the Patteson Lodge Estate Building Fund), and a deficit of £15,169 at Patteson Lodge. A deficit of £13,577 on the ARC Fund (largely due to depreciation) and an overall deficit of £8,640 on other funds resulted in the final position. 

It was noted in 2022 that there were a number of significant maintenance issues which would need to be addressed at Patteson Lodge in 2023, and these have contributed to the deficit in the year. There has also been a reduction in income compared with the previous year and it has been recognised that a longer-term plan for the business is required. This will be carried out in 2024. 

Girlguiding Norfolk set a balanced budget for 2023 and the membership subscription paid by each member increased by £9.50, reflecting a national increase of £7.00 and an increase in the Girlguiding Anglia Region subscription of £2.50. There was no increase in the Girlguiding Norfolk levy and no subscriptions were levied by divisions or districts. 

3 



**NORFOLK GUIDE ASSOCIATION** 

**TRUSTEES’ ANNUAL REPORT** 

**FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **Financial Review (continued)** 

The trustees consider, however, that Girlguiding Norfolk County currently remains in a stable financial position and the budget will continue to be closely monitored at each trustee meeting. 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 £24,000 was allocated to divisions to be used to support units as they considered appropriate. 

Over £7,000 was spent on leadership support and training 

Over £18,000 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. It is the policy of the Association to maintain sufficient reserves to: 

- (a) Provide support for the development of Girlguiding within the county. 

- (b) Cover any essential costs if potential income is reduced. 

- (c) Meet any additional costs or reductions in income resulting from cost-of-living increases. 

- (d) Meet administration, support and training costs, including the purchase of equipment and any future requirement for employing paid staff. 

- (e) Cover the operation and staffing of the Patteson Lodge Activity Centre and the ARC. 

- (f) Be able to meet repairs, improvements and other expenditure as necessary in connection with any of the county’s properties and the Eaton Vale Scout and Guide Activity Centre. 

- (g) Support major events within the county and meet any deficits arising from them where necessary. 

- (h) Implement any requirements arising from regional or national initiatives and keep up to date with changes as necessary. 

- (i) Implement any changes required as a result of new legislation. 

- (j) Meet any unforeseen contingencies. 

The level of general unrestricted free reserves amounted to £124,933 at the year-end (£123,984 in 2022) This will be monitored on a regular basis by the trustees at the meetings of the County Executive Committee. 

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 2023 have remained lower, and the estimate of 12 months’ operating costs has reduced to around £105,000. The current level of unrestricted reserves is higher than that guideline but the trustees consider that, particularly in the light of their responsibility.for the maintenance and renewal of the county’s properties, the level of reserves is appropriate. 

Free reserves which have been designated for other purposes, including Patteson Lodge, Guide Aid/Guide Aid Plus and the ARC amounted to £122,078. All earmarked funds will initially be retained for their original purpose, subject to review if that becomes necessary in the longer term. 

The Heritage Jigsaw Fund and the Arnold Clark Fund have been accounted for as Restricted Funds and currently total £3,749. 

4 



**NORFOLK GUIDE ASSOCIATION** 

## **TRUSTEES’ ANNUAL REPORT** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **Financial Review (continued)** 

## _**Principal Funding Sources**_ 

The principal sources of income for the General Fund in 2023 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 retail sales, donations and archive activity sessions. 

## _**Investment Policy**_ 

During 2023 the Trustees agreed that investments should continue to be kept relatively short-term with a spread of accessibility. Fixed deposits with United Trust bank were reinvested as follows: 

- £40,972 in a 12 month Fixed Deposit, at a rate of 3.9% maturing in April 2024, with £5,000 being withdrawn. 

- £38,620 in a 12 month Fixed Deposit, at a rate of 3.1% maturing in January 2024 

The remaining funds are currently invested in a Barclays Premium account, COIF Charity Funds, a Cambridge and Counties bank 31 day notice account and a 90 day notice account with the Hinckley and Rugby Building Society. The position will continue to be monitored during 2024 in the light of the county’s current financial circumstances. 

## **Plans for the Future** 

## _**Organisation and Administration**_ 

- In 2024 the membership subscription to be paid by each member has been increased by £6.50 reflecting a national increase of £3.00 and an increase in the Girlguiding Anglia Region subscription of £1.50. There was an increase of £1.00 in the Girlguiding Norfolk portion and a subscription of £1.00 has been levied by divisions. 

- A new county website is currently being planned. 

- County organisation and administration is being reviewed to ensure that it is as efficient and effective as possible to support leaders and girls. 

## _**Leadership Training**_ 

- A Dabble Day is being planned for leaders to network and learn new skills. 

- A County Training Day is programmed for 2025. 

## _**Programme**_ 

- New challenge badges will be introduced, to widen opportunities available and raise funds. • A county outing for all sections is being considered. 

- The county will participate in events including the Makers’ Fair at the Forum in Norwich, the Royal Norfolk Show and Norfolk Pride. 

## _**Patteson Lodge**_ 

- A five year forward plan will be established for Patteson Lodge, looking at its future use and development. 

5 



**NORFOLK GUIDE ASSOCIATION** 

## **TRUSTEES’ ANNUAL REPORT** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **Plans for the Future (continued)** 

- .Maintenance and improvement work will include: Updating the hall lighting and purchasing a new dishwasher. Updating facilities on the campsite. Rebuilding play equipment and improving the boundaries. Reviewing and streamlining booking terms and conditions. 

## _**International Opportunities**_ 

- An International ICE weekend will be held for guides at Hautbois House. 

- County groups will visit Lorne in Ireland and Our Chalet in Switzerland in 2025. 

## _**The Archive Resource Centre (ARC)**_ 

- An event will be held to publicise and celebrate the achievement of Museum Accreditation and thank those involved in the process. 

- Key performance indicators will be used to help to focus work in line with the ARC Forward Plan. 

- Planning will take place for heritage activities at NORJAM 2025. 

- Work will continue to look for new funding sources, 

6 



**NORFOLK GUIDE ASSOCIATION** 

**TRUSTEES’ ANNUAL REPORT** 

**FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **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**_ 

There are currently two joint County Commissioners who chair the County Executive Committee. County Commissioners are 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(s) 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. 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: 

- Public Relations/Social Media and Communications 

- Growth and Retention 

- Strategy and Business Planning 

- Programme and Opportunities 

During the year the Association was 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. In addition, a general maintenance assistant at Patteson Lodge has been appointed under a partnership staffing agreement with Girlguiding Anglia. 

## _**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 2023 at each trustee 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 2023** 

## **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 2023** 

## **Reference and Administrative Details (continued)** 

Trustees: Mrs C Martin County commissioner (to 31-08-23) Mrs Y Kemp (joint)      County commissioner (from 01-09-23) Ms F Hunter (joint)      County commissioner (from 01-09-23) Dr J Leeson Assistant county commissioner (to 31-08-23) Miss D Brookes Assistant county commissioner Mrs L Watkinson Assistant county commissioner (to 31-08-23) Mrs C Morrey County treasurer Mrs L Marquis Division commissioner Broadland (to 04-02-24) Mrs G Brown Division commissioner Broadland (from 04-02-24) Mrs L Elliott Division commissioner Central Norfolk (to 31-07-23) Miss R Broad Division commissioner Great Yarmouth Mrs L Gill Division commissioner King’s Lynn (to 05-06-23) Mrs C Roe Division commissioner King’s Lynn (from 05-06-23) Mrs P Whittaker Division commissioner Lowestoft Mrs J Elliott Division commissioner North Norfolk Mrs C Leigh Division commissioner North West Norfolk (to 13-08-23) Mrs J Wood Division commissioner North West Norfolk (from 13-08-23) 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 (to 31-07-23) Mrs C Chapman Division commissioner Wensum (from 01-08-23) Mrs C Gatehouse      Division commissioner Wensum (from 01-08-23) 

Mrs C Martin, Dr J Leeson, Mrs L Watkinson, Mrs L Elliott, Mrs L Marquis, Mrs L Gill, Mrs C Leigh and Mrs C Pratt ended their term of office during the year and Mrs Y Kemp, Ms F Hunter, Mrs C Roe, Mrs G Brown, Mrs J Wood, Mrs C Chapman and Mrs C Gatehouse were appointed. All other trustees held office throughout the year. 

Approved by the trustees on 26[th] April 2024 and signed on their behalf by 

## **Mrs Y Kemp** 

## **Ms F Hunter** 

9 



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

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 December 2023 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 

10 



## **NORFOLK GUIDE ASSOCIATION** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

|<br> <br>Notes<br>**Income and Endowments from**:<br>Grants, donations and legacies<br>**2**<br>Charitable activities<br>**3**<br>Other trading activities<br>**4**<br>Investments<br>Other<br>**5**<br> <br>**Total income and endowments**<br>**Expenditure on:**<br>Raising funds<br>**6**<br>Charitable activities<br>**7**<br>**Total expenditure**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>**15**<br>**Net movement in funds**<br>**Reconciliation of funds**<br>Total funds brought forward<br> <br>**Total funds carried forward**<br>|***Designated Funds***<br>**General**<br>**Patteson**<br>**Fund**<br>**Lodge**<br>**£**<br>**£**<br>50,250<br>497<br>-<br>32,146<br>6,226<br>1,377<br>6,460<br>1,380<br> 775<br> 3,714<br>63,711<br>39,114<br>5,293<br>(296)<br>68,027<br>54,579<br>73,320<br>54,283<br>(9,609)<br>(15,169)<br> <br>10,334<br> -<br>725<br>(15,169)<br> <br>127,790<br>256,833<br> <br>128,515<br>241,664<br>|<br>**ARC**<br>**Funds**<br>**£**<br>2,656<br>2,783<br>2,416<br>-<br> -<br> <br>7,855<br> <br>605<br>21,965<br> <br>22,570<br>(14,715)<br> <br>1,138<br>(13,577)<br>158,035<br>144,458|<br>**Other**<br>**Funds**<br>**£**<br>819<br>-<br>-<br>-<br>  -<br> <br> 819<br>-<br>2,169<br>2,169<br>(1,350)<br>(7,352)<br>(8,702)<br> <br>74,240<br>65,538|***Restricted***<br>**ARC**<br>**Other**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>-<br>3,334<br>2,675<br>-<br>1,046<br>-<br>-<br>-<br> -<br> -<br>3,721<br>3,334<br>445<br>-<br>2,009<br>419<br>2,454<br>419<br>1,267<br>2,915<br>(786)<br>(3,334)<br>481<br>(419)<br>3,268<br>419<br>3,749<br> -|**Total**<br>**2023**<br>**£**<br>57,556<br>37,604<br>11,065<br>7,840<br>4,489<br>118,554<br>6,047<br>149,168<br>155,215<br>(36,661)<br> -<br>(36,661)<br>620,585<br>583,924|Total<br>2022<br>£<br>63,251<br>52,234<br>14,123<br>2,606<br>4,757<br>136,971|
|---|---|---|---|---|---|---|
|||||||<br>9,880<br>129,432|
|||||||<br>139,312|
|||||||<br>(2,341)<br> -<br>(2,341)<br>622,926|
|||||||<br>620,585|



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 2023** 

|**Notes**<br>**Fixed assets**<br>Tangible assets<br>**11**<br>**Current assets**<br>Stock<br> **12**<br>Debtors<br> **13**<br>Cash at bank<br>Total current assets<br>**Liabilities**<br>Creditors: Amounts falling<br>due within one year<br> **14**<br>**Net current assets**<br>**Net assets**<br>**The funds of the charity**<br>Restricted Funds<br> **15**<br>Unrestricted Funds<br>General Fund<br> **15**<br>Designated Funds<br> **15**<br>**Total charity funds**|**2023**<br>**£**<br>**£**<br>333,164<br>8,610<br>14,838<br>243,438<br>266,886<br>(16,126)<br>250,760<br>583,924<br>3,749<br>128,515<br>451,660<br>583,924|2022<br>£<br>£<br>337,946<br>6,857<br>8,796<br>274,855<br>290,508<br>(7,869)<br>282,639<br>620,585<br>3,687<br>127,790<br>489,108<br>620,585|
|---|---|---|



These financial statements were approved by the trustees on 26[th] April 2024  and are signed on their behalf by: 

Mrs Y Kemp 

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 2023** 

|<br>**Notes**<br>**Cash flows from operating activities:**<br>_Net cash provided by / (used in)_<br>_operating activities_ <br>**18**<br>**Cash flows from investing activities:**<br>Income from interest<br>Purchase of tangible fixed assets<br>_Net cash provided by/(used in)_<br>_Investing activities_<br>**Cash flows from financing activities:**<br>Repayment of borrowing<br>**_Change in cash and cash equivalents_**<br>**_in the year_**<br>**Cash and cash equivalents at the**<br>**beginning of the year**<br>**Cash and cash equivalents at the**<br>**end of the year**<br>**20**|***Designated Funds***<br>***Restricted Funds***<br>**General**<br>**Patteson**<br>**ARC**<br>**Other**<br>**Other**<br>**Total**<br>Total<br>**Fund**<br>**Lodge**<br>**Funds**<br>**Funds**<br>**ARC**<br>**Funds**<br>**2023**<br>2022<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>£<br>(2,315)<br>(17,134)<br>(2,712)<br>(8,943)<br>481<br>(477)<br>(31,100)<br>12,596|
|---|---|
||6,460<br>1,380<br>-<br>-<br>-<br>-<br>7,840<br>2,606<br>-<br>(8,157)<br>-<br>-<br>-<br>-<br>(8,157)<br>-|
||6,460<br>(6,777)<br>-<br>-<br>-<br>-<br>(317)<br>2,606|
||-<br>-<br>-<br>-<br>-<br>-<br>-<br>(495)|
||4,145<br>(23,911)<br>(2,712)<br>(8,943)<br>481<br>(477)<br>(31,417)<br>14,707|
||118,185<br>68,589<br>9,855<br>74,481<br>3,268<br>477<br>274,855<br>260,148|
||122,330<br>44,678<br>7,143<br>65,538<br>3,749<br>-<br>243,438<br>274,855|



13 



**NORFOLK GUIDE ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 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** 

- Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

- Designated funds are unrestricted funds earmarked by the trustees for particular purposes. 

- Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 

## (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: 

- Donations and legacies received by way of grants and donations are included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Legacies are included in the Statements of Financial Activities when the Charity becomes aware of its entitlement to the gift and the amount involved can be quantified. 

- The value of services provided by volunteers has not been included in these accounts. 

- Investment income is included when receivable. 

- Income from trading income is accounted for when earned. 

14 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 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: 

- Costs of raising funds comprise the costs associated with attracting donations and legacies and the costs of trading for fundraising purposes including the charity’s shop. 

- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.  It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include independent examiner’s fees and costs linked to the strategic management of the charity. 

- All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource.  Costs relating to a particular activity are allocated directly.  Other costs are apportioned on an appropriate basis. 

## (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 2023** 

## 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 2023** 

## 2. **Grants** , **Donations and legacies** 

|**2023**<br>***Designated Funds***<br>**General**<br>**Patteson**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>Membership<br>subscriptions<br>48,710<br> -<br> -<br> -<br> <br>Grants, Donations<br>and legacies:<br>Grants and donations<br>540<br>497<br>2,656<br>819<br>Legacies<br>1,000<br> - <br> -<br> - <br>1,540<br>497<br>2,656<br>819<br>Total grants,<br>donations and<br>legacies<br>50,250<br>497<br>2,656<br>819<br>**2022**<br> ***Designated Funds***<br>**General**<br>**Patteson**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>Membership<br>subscriptions<br>46,788<br> -<br> -<br> -<br>Grants, Donations<br>and legacies:<br>Grants and donations<br>Local authority<br>coronavirus support<br>164<br>-<br>1,034<br>4,000<br>2,735<br>-<br>-<br>-<br>Legacies<br>1,000<br> -<br> -<br>2,000<br>1,164<br>5,034<br>2,735<br>2,000<br> <br>Total grants,<br>donations and<br>legacies<br>47,952<br>5,034<br>2,735<br>2,000<br>|<br>|
|---|---|
||<br> <br>|



17 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

|3.<br>**Charitable activities**<br>**2023**<br>***Designated Funds*             *Restricted***<br>**General**<br>**Patteson**<br>**Other**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**ARC Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Booking fees<br>-<br>32,146<br>2,783<br>-<br>-<br>-<br> <br>County events<br> -<br> -<br> - <br> -<br>2,675<br> -<br>  - <br>32,146<br>2,783<br>  - <br>2,675<br> - <br> <br>**2022**<br>***Designated Funds***<br>***Restricted***<br>**General**<br>**Patteson**<br>**Other**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**ARC Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Booking fees<br>-<br>46,389<br>2,104<br>-<br>-<br>-<br>County events<br>1,212<br> -<br>815<br> -<br>1,714<br> -<br>1,212<br>46,389<br>2,919<br> - <br>1,714<br> -<br>4**.**<br>**Other trading activities**<br>**2023**<br>***Designated Funds*             *Restricted***<br>**General**<br>**Patteson**<br>**Other**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Trading income<br>6,181<br>1,377<br>1,814<br>-<br>1,046<br>-<br>Fundraising<br>45<br> -<br> 602<br> -<br> -<br> -<br>6,226<br>1,377<br>2,416<br> -<br>1,046<br> -<br>**2022**<br>***Designated Funds***<br>***Restricted***<br>**General**<br>**Patteson**<br>**Other**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Trading income<br>5,256<br>2,766<br>1,680<br>-<br>2,430<br>-<br>Fundraising<br>43<br> -<br>1,948<br> -<br> -<br> -<br>  <br>5,299<br>2,766<br>3,628<br> -<br>2,430<br> -|**Total**<br>**2023**<br>**£**<br>34,929<br>2,675<br>37,604<br>**Total**<br>**2022**<br>**£**<br>48,493<br>3,741<br>52,234<br>**Total**<br>**2023**<br>**£**<br>10,418<br> 647<br>11,065<br>**Total**<br>**2022**<br>**£**<br>12,132<br>1,991<br>14,123|
|---|---|



18 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 5 **. Other income** 

|**2023**<br>***Designated Funds*         *Restricted***<br>**General**<br>**Patteson**<br>**Other**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Solar panel income<br>-<br>1,809<br>-<br>-<br>-<br>-<br> <br>Other<br>775<br>1,905<br> -<br> -<br> -<br> -<br>  <br>775<br>3,714<br> -<br> -<br> -<br> -<br>**2022**<br>***Designated Funds***<br>***Restricted***<br>**General**<br>**Patteson**<br>**Other**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Solar panel income<br>-<br>1,730<br>-<br>-<br>-<br>-<br> <br>Other<br>1,309<br>1,718<br> -<br> -<br> -<br> -<br> <br>1,309<br>3,448<br> -<br> -<br> -<br> -<br>6.<br>**Costs of raising funds**<br>**2023**<br>***Designated Funds***<br>***Restricted***<br>**General**<br>**Patteson**<br>**Other**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Membership paid by<br>county<br>1,261<br>-<br>-<br>-<br>-<br>-<br>Fundraising costs<br>404<br>-<br>353<br>-<br>10<br>-<br>Trading expenses<br>3,628<br>(296)<br>252<br> -<br>435<br> -<br>5,293<br>(296)<br>605<br> -<br>445<br> -<br>**2022**<br>***Designated Funds*           *Restricted***<br>**General**<br>**Patteson**<br>**Other**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Membership paid by<br>county<br>1,249<br>-<br>38<br>-<br>-<br>-<br>Fundraising costs<br>526<br>-<br>1,558<br>-<br>100<br>-<br>Trading expenses<br>3,164<br>2,089<br>292<br> -<br>864<br> -<br>4,939<br>2,089<br>1,888<br> -<br>964<br> -|**Total**<br>**2023**<br>**£**<br>1,809<br>2,680<br>4,489<br>**Total**<br>**2022**<br>**£**<br>1,730<br>3,027<br>4,757<br>**Total**<br>**2023**<br>**£**<br>1,261<br>767<br>4,019<br>6,047<br>**Total**<br>**2022**<br>**£**<br>1,287<br>2,184<br>6,409<br>9,880|
|---|---|



19 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 7. **Charitable activities** 

|**2023**<br>***Designated Funds***<br>**General**<br>**Patteson**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>County operating costs:<br>Adult leadership support<br>160<br>-<br>-<br>-<br>Uniform grants for leaders<br>Public Relations &<br>Recruitment<br>296<br>2,812<br>-<br>-<br>-<br>-<br>-<br>-<br>Meetings and training<br>events<br>639<br>-<br>-<br>-<br>Salaries of admin staff<br>5,342<br>-<br>-<br>-<br>Professional fees<br>761<br>-<br>-<br>-<br>Postage and telephone<br>390<br>-<br>-<br>-<br>Printing and stationery<br>198<br>-<br>-<br>-<br>Commissioners’, advisers’<br>and trainers’ travel<br>2,438<br>-<br>-<br>-<br>Maintenance and repairs<br>319<br>-<br>-<br>-<br>Insurance<br>795<br>-<br>-<br>-<br>Equipment Hire<br>-<br>-<br>-<br>-<br>Depreciation<br>224<br>-<br>-<br>-<br>Website & communications<br>524<br>-<br>-<br>-<br>IT – new financial system<br>3,500<br>-<br>-<br>-<br>Purchase of awards<br>2,953<br>-<br>-<br>-<br>Miscellaneous<br>768<br> -<br> -<br>  -<br>22,119<br> -<br> -<br> -<br>Patteson Lodge operating<br>costs<br> -<br>54,579<br> -<br> -<br>ARC operating costs<br> -<br> -<br>21,777<br> -<br>County events<br>3,756<br> -<br>188<br>913<br>Support to programme<br>areas and Divisions**:**<br>Grants to Sub-Committees<br>and Divisions<br>37,685<br>-<br>-<br>50<br>Grants to members<br>300<br>-<br>-<br>-<br>Guide Aid<br>-<br>-<br>-<br>273<br>Hall Rent fund<br>-<br>-<br>-<br>933<br> - <br> -<br> -<br> -<br>37,985<br> -<br> -<br>1,256<br>Governance costs:<br>Independent examination<br>fees<br>3,396<br>-<br>-<br>-<br>Annual Review<br>-<br>-<br>-<br>-<br>Trustee meetings<br>771<br> -<br> -<br> -<br>4,167<br> -<br> -<br> - <br>Total charitable activities<br>68,027<br>54,579<br>21,965<br>2,169|<br> <br>|***Restricted***<br>**Other**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>419<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br> -<br> -<br> <br> -<br>419<br> <br> -<br> -<br>  -<br> -<br>2,009<br> -<br> <br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br> -<br> -<br> -<br> -<br>-<br>-<br>-<br>-<br> -<br> -<br> -<br> -<br>2,009<br>419<br>|<br>**Total**<br>**2023**<br>**£**<br>160<br>296<br>2,812<br>1,058<br>5,342<br>761<br>390<br>198<br>2,438<br>319<br>795<br>-<br>224<br>524<br>3.500<br>2,953<br>768<br>22,538<br>54,579<br>21,777<br>6,866<br>37,735<br>300<br>273<br>933<br> - <br>39,241<br>3,396<br>-<br>771<br>4,167<br>149,168|
|---|---|---|---|
|||||



20 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 7. **Charitable activities (continued)** 

|**2022                                                                *Designated Funds***<br>**General**<br>**Patteson**<br>**Other**<br>**Fund**<br>**Lodge**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>County operating costs:<br>Adult leadership support<br>230<br>-<br>-<br>-<br>Uniform grants for leaders<br>345<br>-<br>-<br>-<br>Public relations &<br>Recruitment<br>Meetings and training<br>events<br>757<br>15<br>-<br>-<br>-<br>-<br>-<br>-<br>Salaries of admin staff<br>3,700<br>-<br>-<br>-<br>Professional fees<br>138<br>-<br>-<br>-<br>Postage and telephone<br>340<br>-<br>-<br>-<br>Printing and stationery<br>581<br>-<br>-<br>-<br>Commissioners’, advisers’<br>and trainers’ travel<br>865<br>-<br>-<br>-<br>Maintenance and repairs<br>490<br>-<br>-<br>-<br>Insurance<br>725<br>-<br>-<br>-<br>Equipment Hire<br>-<br>-<br>-<br>119<br>Depreciation<br>453<br>-<br>-<br>-<br>Website & communications<br>574<br>-<br>-<br>-<br>IT Support<br>-<br>-<br>-<br>-<br>Purchase of awards<br>1,756<br>-<br>-<br>-<br>Miscellaneous<br>934<br> -<br> -<br> -<br>11,903<br> -<br> -<br> 119<br>Patteson Lodge operating<br>costs<br> -<br>61,489<br> -<br> -<br> <br>ARC operating costs<br> -<br> -<br>19,331<br>149<br> <br>County events<br>2,077<br> -<br>608<br>2,230<br> <br>Support to programme<br>areas and Divisions:<br>Grants to Sub-Committees<br>and Divisions<br>16,942<br>-<br>-<br>-<br>Grants to members<br>-<br>-<br>-<br>150<br>Hall Rent fund<br>Guide Aid<br>-<br> -<br>-<br>  -<br>-<br> -<br>325<br>150<br>16,942<br> -<br> -<br>625<br>Governance costs:<br>Independent examination<br>fees<br>3,204<br>-<br>-<br>-<br>Annual Review<br>-<br>-<br>-<br>-<br>Trustee meetings<br>499<br> -<br> -<br> -<br>3,703<br> -<br> -<br> -<br>Total charitable activities<br>34,625<br>61,489<br>19,939<br>3,123|***Restricted***<br>**Other**<br>**ARC**<br>**Funds**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>1,042<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br> -<br> -<br> -<br>1,042<br> -<br> -<br>4,010<br> -<br>1,102<br> -<br>-<br>4,102<br>-<br>-<br>-<br> -<br>-<br>  -<br> -<br>4,102<br>-<br>-<br>-<br>-<br> -<br> -<br> -<br> -<br>5,112<br>5,144|<br>|
|---|---|---|
||||



21 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 8. **Staff costs and employee benefits** 

The cost of employing staff was: 

|***Designated Funds*                   *Restricted***<br>**General**<br>**Fund**<br>**£**<br>**Patteson**<br>**Lodge**<br>**£**<br>**ARC**<br>**£**<br>**ARC**<br>**£**<br>**2023**<br>**£**<br>Wages and salaries:<br>Salaries of admin staff<br>4,996<br>-<br>-<br>-<br>4,996<br>Patteson Lodge Salaries<br>-<br>16,794<br>-<br>-<br>16,794<br>ARC Salaries<br>-<br>-<br>565<br>-<br>565<br>Social security costs<br>-<br>517<br>-<br>-<br>517<br>Employer’s pension costs<br> -<br>158<br> -<br> -<br>158<br>4,996<br>17,469<br>565<br>-<br>23,030<br>Other staffing costs<br>346<br>-<br>-<br>-<br>346<br>Staffing support and<br>Partnership staffing agreement<br> -<br>5,342<br>6,039<br>23,508<br> - <br>565<br> -<br> -<br>6,039<br>29,415|2022<br>£<br>3,700<br>23,421<br>492<br>734<br>1,500<br>29,847<br>-<br> -<br>29,847|
|---|---|



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

During February – April 2023 staffing support was received from Girlguiding Anglia for Patteson Lodge whilst new staff were being recruited. In addition, Girlguiding Norfolk has signed a Partnership Staffing Agreement with Girlguiding Anglia for the employment of a General Maintenance Assistant at Patteson Lodge. 

The average head count of employees during the year was 5 (2022: 6). 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/Administrator – 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 £1,972 (2022- £521) were reimbursed to seven trustees (2022 – five) during the year. The reimbursement of trustees’ expenses was as follows: 

|Travelling expenses<br> <br>Postage<br>Telephone|**2023**<br>2022<br>**£**<br>£<br>1,823<br>397<br>132<br>124<br>17<br>-<br> <br>1,972<br>521|
|---|---|



22 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 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**<br>At 1 January 2023<br>Additions<br>Disposals<br>At 31 December 2023<br>**Deprecation**<br>At 1 January 2023<br>Charge for year<br>Disposals<br>At 31 December 2023<br>**Net book value**<br>At 31 December 2023<br>At 31 December 2022|**Equipment**<br>**£**<br>**Freehold**<br>**Property**<br>**£**<br>**Standard**<br>**£**<br>**Total**<br>**£**<br>106,417<br>365,832<br>3,477<br>475,726<br>8,157<br>-<br>-<br>8,157<br>(1,722)<br>-<br>-<br>(1,722)|
|---|---|
||112,852<br>365,832<br>3,477<br>482,161|
||86,564<br>51,216<br>-<br>137,780<br>5,051<br>7,888<br>-<br>12,939<br>(1,722)<br>-<br>-<br>(1,722)|
||89,893<br>59,104<br>-<br>148,997|
||22,959<br>306,728<br>3,477<br>333,164|
||19,853<br>314,616<br>3,477<br>337,946|



|12.<br>**Stock**<br>Goods for resale<br>13.<br>**Debtors**<br>Other debtors<br>Prepayments|**2023**<br>**£**<br>2022<br>£<br>8,610<br>6,857|
|---|---|
||**2023**<br>**£**<br>2022<br>£<br>9,742<br>4,440<br>5,096<br>4,356|
||14,838<br>8,796|



23 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 14. **Creditors:** Amounts falling due within one year 

|Accruals<br>Other creditors<br>|**2023**<br>**£**<br>2,572<br>13,554<br>16,126|2022<br>£<br>776<br>7,093<br>7,869|
|---|---|---|



## 15. **Funds** 

|**2023                                     Balance**<br>**1 Jan**<br>**2023**<br>**£**<br>_Restricted Funds_<br>Sustainability Fund<br>-<br>Learning & Development<br>Fund<br>365<br>Recruitment grant                          54<br>ARC Heritage Jigsaw Project   2,268<br>ARC – Arnold Clark grant<br> 1,000 <br> 3,687 <br>_Designated Funds_<br>Patteson Lodge<br>256,833<br>Financial Assistance Fund<br>34,330<br>Guide Aid/Hall Rent Fund<br>9,069<br>Elaine Clark-Taylor<br>240<br>Training Fund<br>PL Estate – Buildings Fund<br>20,000<br>Leslie Swindells Fund<br>2,620<br>International Fund<br>1,130<br>Anne Carter Fund - General<br>1,851<br>Anne Carter Fund – ARC<br>-<br>County Office Fund<br>5,000<br>GAW Training Fund<br>-<br>ARC Fund<br>147,669<br>PL Estate Fund – ARC<br>9,466<br>ARC - Contingency Fund900<br>489,108<br>General Fund<br>127,790<br>620,585<br>|**Balance**<br>**31 Dec**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>3,334<br>-<br>(3,334)<br>-<br>-<br>(365)<br>-<br>-<br>-<br>(54)<br>-<br>-<br>3,721<br>(2,454)              (786)<br>2,749<br>  -<br> -<br> -<br>1,000<br> 7,055 (2,873) (4,120)<br>3,749<br>39,114<br>(54,283)<br>-<br>241,664<br>-<br>(50)          (22,000)<br>12,280<br>-<br>(1,206)<br>-<br>7,863<br>-<br>-<br>-<br>240<br>-<br>-<br>15,000<br>35,000<br>-<br>(180)<br>-<br>2,440<br>-<br>(734)<br>-<br>396<br>-<br>-<br>(351)<br>1,500<br>-<br>(162)<br>351<br>189<br>-<br>-<br>-<br>5,000<br>819<br>-<br>-<br>819<br>7,855<br>(22,407)<br>4,633<br>137,750<br>-<br>-<br>(3,847)<br>5,619<br> -<br> -   -  900<br>47,788<br>(79,022)<br>(6,214)<br>451,660<br>63,711<br> (73,320)<br> 10,334<br>128,515<br>118,554<br>(155,215)  -<br>583,924|
|---|---|



24 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 15 **. Funds (continued)** 

|**2022                                      Balance**<br>**1 Jan**<br>**2022**<br> <br>**£**<br>_Restricted Funds_<br>Sustainability Fund<br>3,956<br>Learning & Development<br>1,407<br>Fund<br>Recruitment Grant<br>-<br>ARC Heritage Jigsaw Project   1,631<br>ARC Heritage Lottery<br>Project<br>130<br>ARC – National Archives grant<br>-<br>ARC – Arnold Clark grant<br> -<br>7,124 <br>_Designated Funds_<br>Patteson Lodge<br>262,366<br>Financial Assistance Fund<br>18,568<br>Guide Aid/Hall Rent Fund<br>9,544<br>Unit Assistance Fund<br>3,881<br>Elaine Clark-Taylor<br>240<br>Training Fund<br>PL Estate Fund - PL<br>20,000<br>Leslie Swindells Fund<br>5,000<br>International Fund<br>1,130<br>Anne Carter Fund<br>-<br>EVAC Hub refurbishment Fund<br>-<br>ARC Fund<br>157,789<br>PL Estate Fund – ARC<br>10,000<br>ARC - Contingency Fund900 <br>489,418<br>General Fund<br>126,384<br>  <br>622,926<br>|<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**£**<br>**£**<br>**£**<br>-<br>(3,956)<br>-<br>-<br>(1,042)<br>-<br>200<br>(146)<br>-<br>4,144                    (2,066)            (1,441)<br>-<br>(130)<br>-<br>4,330<br>(3,880)<br>(450)<br>1,000<br> -<br> -<br> 9,674<br>(11,220) (1,891)<br>58,045<br>(63,578)<br>-<br>-<br>(119)<br>15,881<br>-<br>(475)<br>-<br>-<br>-<br>(3,881)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(2,380)<br>-<br>-<br>-<br>-<br>2,000<br>(149)<br>-<br>-<br>-<br>5,000<br>9,282<br>(21,827)<br>2,425<br>-<br>-<br>(534)<br>  -<br>  -<br>  - <br>69,327<br> (88,528)<br>18,891<br>57,970<br> (39,564)<br> (17,000)<br>136,971<br>(139,312)  -|**Balance**<br>**31 Dec**<br>**2022**<br>**£**<br>-<br>365<br>54<br>2,268<br>-<br>-<br>1,000<br>3,687<br>256,833<br>34,330<br>9,069<br>-<br>240<br>20,000<br>2,620<br>1,130<br>1,851<br>5,000<br>147,669<br>9,466<br>900<br>489,108<br>127,790<br>620,585|
|---|---|---|



25 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 15. **Funds (continued)** 

## _**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. During the year the balance was transferred from this fund to the General Fund and was used to provide financial support to divisions. 

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. This fund has now been fully used. 

The Recruitment grant was received from Girlguiding Anglia to assist with activities to recruit new members and volunteers, and has been fully used. 

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 of Time Traveller badges transferred to the ARC. 

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. 

## _**Designated Funds**_ 

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

The Financial Assistance Fund is used to provide assistance to units, districts, divisions or individual members as required. During the year £22,000 was transferred from this fund to the General Fund and was used to provide financial support to divisions. 

The Patteson Lodge Estate Fund (PL) has been renamed the Patteson Lodge Estate Buildings Fund and will be used to provide financial support if necessary for the buildings on the Patteson Lodge estate. During the year £15,000 was transferred to this fund from the General Fund in recognition of the potential need to invest additional funds in the Patteson Lodge Estate buildings 

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 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 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 Anne Carter Fund was established as a result of a legacy left to the county by the late Anne Carter. It is used for activities for the ranger age group and to support activities at the ARC and in 2023 was divided into two separate funds to recognise these two uses. 

26 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 15. **Funds (continued)** 

## _**Designated Funds (continued)**_ 

The EVAC Hub Refurbishment Fund was re-designated the County Office Fund in 2023, to be used for any requirements relating to county office accommodation wherever it is needed in the county. 

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

The Going Away With (GAW) Training Fund was established as a result of donations received in memory of the late Janice Plunkett. It will be used to support trainings for leaders to enable them to provide more members with opportunities for a residential experience. 

The ARC designated fund represents the Archive Resource Centre (ARC) property and retained funds to meet future operating costs. During the year transfers were made into this fund representing sales of Time Traveller badges as above, and funding from the PL Estate Fund (ARC) to cover the shortfall in running costs 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. 

## 16. **Analysis of net assets between funds** 

|**2023**<br>Fixed assets<br>Stock<br>Debtors<br>Cash<br>Current<br>liabilities|*****<br>**General**<br>**Fund**<br>**£**<br>**Patteson**<br>**Lodge**<br>**£**<br>3,582<br>193,188<br>4,737<br>2,551<br>8,061<br>5,399<br>122,330<br>44,678<br>(10,195)<br>(4,152)|**Designated**<br>**ARC**<br>**£**<br>136,394<br>1,322<br>1,378<br>7,143<br> <br>(1,779)|**Funds ***<br>**Other**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>65,538<br> <br>-|*** Restricted ***<br> <br>**ARC**<br>**£**<br>**Other**<br>**Funds**<br>**£**<br>**Total**<br>**£**<br>-<br>-<br>333,164<br>-<br>-<br>8,610<br>-<br>14,838<br>3,749<br>-<br>243,438<br>-<br>-<br>(16,126)|
|---|---|---|---|---|
||128,515<br>241,664|144,458|65,538|3,749<br>-<br>583,924|



|**2022**<br>Fixed assets<br>Stock<br>Debtors<br>Cash<br>Current<br>liabilities|*****<br>**General**<br>**Fund**<br>**£**<br>**Patteson**<br>**Lodge**<br>**£**<br>3,806<br>187,827<br>4,231<br>1,053<br>5,616<br>2,203<br>118,185<br>68,589<br>(4,048)<br>(2,839)|**Designated**<br>**ARC**<br>**£**<br>146,313<br>1,573<br>977<br>9,855<br> <br>(683)|**Funds ***<br>**Other**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>74,481<br> <br>(241)|*** Restricted ***<br> <br>**ARC**<br>**£**<br>**Other**<br>**Funds**<br>**£**<br>**Total**<br>**£**<br>-<br>-<br>337,946<br>-<br>-<br>6,857<br>-<br>-<br>8,796<br>3,268<br>477<br>274,855<br> <br>-<br>(58)<br>(7,869)|
|---|---|---|---|---|
||127,790<br>256,833|158,035|74,240|3,268<br>419<br>620,585|



27 



**NORFOLK GUIDE ASSOCIATION** 

**NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## 17. **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 (2022 £nil). 

## 18. **Reconciliation of net movements in funds to net cash flow from operating activities** 

|*** Designated Funds ***<br>***Restricted Funds***<br>**General**<br>**Fund**<br>**£**<br>**Patteson**<br>**Lodge**<br>**£**<br>**ARC**<br>**£**<br>**Other**<br>**Funds**<br>**£**<br>**ARC**<br>**£**<br>**Other**<br>**Funds**<br>**£**<br>**2023**<br>**£**<br> <br>**Net movement in**<br>**funds**<br>**Adjustments for:**<br>725<br>(15,169)<br>(13,577)<br>(8,702)<br>481<br>(419)<br>(36,661)<br>Depreciation<br>charges<br>224<br>2,797<br>9,918<br>-<br>-<br>-<br>12,939<br>Income from<br>interest<br>(6,460)<br>(1,380)<br>-<br>-<br>-<br>-<br>(7,840)<br>Decrease/(increase)<br>in stocks<br>(506)<br>(1,499)<br>252<br>-<br>-<br>-<br>(1,753)<br>(Increase)/decrease<br>in debtors<br>(2,445)<br>(3,197)<br>(400)<br>-<br>-<br>-<br>(6,042)<br>(Decrease)/increase<br>in creditors<br>6,147<br>1,314<br>1,095<br>(241)<br> -<br>( 58)<br>8,257<br>**Net cash used in**<br>**operating**<br>**activities**<br>(2,315)<br>(17,134)<br>(2,712)<br>(8,943)<br>481<br>(477)<br>(31,100)<br>19.<br>**Reconciliation of net debt**<br>**At 1**<br>**January**<br>**2023**<br>**£**<br>**Cash flows**<br>**£**<br>**Other**<br>**Charges**<br>**£**<br>**At 31**<br>**December**<br>**2023**<br>**£**<br>Cash at bank and in hand<br>274,855<br>(31,417)<br>-<br>243,438<br>274,855<br>(31,417)<br>-<br>243,438<br>20.<br>**Analysis of cash and cash equivalents**<br>**2023**<br>2022<br>**£**<br>£<br>Cash in hand<br>243,438<br>274,855<br>**Total cash and cash equivalents**<br>243,438<br>274,855|2022<br>£<br>(2,341)<br>13.606<br>(2,606)<br>(1,981)<br>7,001<br>(1,083)<br>12,596|
|---|---|



28 



## **NORFOLK GUIDE ASSOCIATION** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

|**ARC**<br>**ARC**<br>**Designated**<br>**Restricted**<br>**£**<br>**£**<br>**Income and Endowments from**:<br>Donations and legacies<br>2,656<br>-<br>Charitable activities<br>2,783<br>2,675<br>Other trading activities<br>2,416<br>1,046<br>Other income<br> --<br> -<br>**Total income and endowments**<br>7,855<br> 3,721<br>**Expenditure on:**<br>Raising funds<br>605<br>445<br>Charitable activities<br>21,965<br>2,009<br>**Total expenditure**<br>22,570<br>2,454<br>**Net (expenditure)/income**<br>(14,715)<br>1,267<br>**Transfers between funds**<br>1,138<br> (786)<br>**Net movement in funds**<br>(13,577)<br>481<br>**Reconciliation of funds**<br>Total funds brought forward<br>158,035<br>3,268<br>**Total funds carried forward**<br>144,458<br>3,749|**Total**<br>**2023**<br>**£**<br>2,656<br>5,458<br>3,462<br> - <br>11,576<br>1,050<br>23,974<br>25,024<br>(13,448)<br>352<br>(13,096)<br>161,303<br>148,207|
|---|---|



29 



**NORFOLK GUIDE ASSOCIATION** 

## **ARC BALANCE SHEET** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

|**Fixed assets**<br>Tangible assets<br>**Current assets**<br>Stock<br>Debtors<br>Cash at bank<br>Total current assets<br>**Liabilities**<br>Creditors: Amounts falling<br>due within one year<br>**Net current assets**<br>**Net assets**|**£**<br>**ARC**<br>**Designated**<br>**£**<br>136,394<br>1,322<br>1,378<br>7,143<br>9,843<br>(1,779)<br> <br>8,064<br>144,458|**£**<br>**ARC**<br>**Restricted**<br>**£**<br>-<br>-<br>-<br>3,749<br>3,749<br> -<br>3,749<br>3,749||**£**<br>1,322<br>1,378<br>10,892<br>13,592<br>(1,779)|**Total**<br>**2023**<br>**£**<br>136,394<br>11,813<br>148,207|
|---|---|---|---|---|---|
|||||||



30