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2024-12-31-accounts

NORFOLK GUIDE ASSOCIATION

REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2024

Charity number 280532

NORFOLK GUIDE ASSOCIATION

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Contents
 Page
Trustees’ Annual Report 1 - 8
Independent Examiner’s Report to the Trustees 9
Statement of Financial Activities (incorporating the
Income and Expenditure account) 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Financial Statements 13 - 27
Management Information Only – ARC accounts 28 - 29
(these pages do not form part of the statutory accounts)

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their report and financial statements for the year ended 31 December 2024.

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

Main objectives for the year.

The county’s main objectives for 2024 were:

Achievements and Performance

This was a busy year with a wide variety of activities taking place throughout the county. 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 2025.

In addition to their weekly meetings units enjoyed activity days, outings, camps and holidays. Many joint events were held enabling members to meet others from elsewhere in the county.

1

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and Performance (continued)

Girlguiding Norfolk had a strong presence at several public events, including Run Norwich, Norwich Pride, the Sandringham Flower Show and the Makers’ Fayre at the Forum in Norwich. Members also participated in a day organised by Girlguiding Anglia at Pleasurewood Hills, the Royal Norfolk Show where the Duke of Edinburgh visited the stand and many other local events, fetes and carnivals around the county. A unit from King’s Lynn also took part in a TV recording with ITV.

A very successful celebration weekend at Patteson Lodge and the ARC was held in September to mark the ARC’s achievement of Arts Council England Museum Accreditation. This was attended by the Chief Guide. Many 1st Response trainings continued to be delivered across the county and, although most committee meetings continued to take place online, three face-to-face trustees’ meetings were held at Hautbois House and the ARC.

A new County President was appointed to replace Carol Bundock, and all Vice Presidents were invited to afternoon tea at Hautbois House in June.

The new Girlguiding branding is gradually being introduced to all the county’s stationery, equipment and materials and many of the organisational practices in the county are being reviewed. A new website has been developed and will be live in March 2025.

Plans are being made to improve the building and facilities at Patteson Lodge, with new showers and the introduction of a separate county office attached to the property. Plans are currently being drawn up and fundraising will begin in 2025.

Patteson Lodge and Campsite

Patteson Lodge and campsite hosted 72 bookings in 2024 - 45 residential stays in the lodge,16 groups on the campsite and 11 day hire bookings. These included groups both from within the county and further afield.

Maintenance and renewal resulted in a new dishwasher, new carpets, and new fold-away beds in the Indaba Room. The Friends of Patteson Lodge also paid for the HMS Patteson boat to be rebuilt.

There were some further staff changes during the year and procedures and communication with users have continued to be monitored and updated. The current online booking system has been replaced with a view to making the booking process more streamlined.

Archive Resource Centre (ARC)

The highlight of the year for the ARC was celebrating the achievement of Museum Accreditation awarded by Arts Council England. This event coincided with Heritage Open Days and visitors were taken on a ‘train journey’ to experience a wide variety of activities, including quizzes, portrait photography, outdoor cooking, an Escape Room and a wide-ranging exhibition of artefacts.

Sessions at the ARC continued to be popular with all sections. The ARC once again established a1940’s camp at Gressenhall in August and attended Hautbois Fest and the Hautbois Open Days in the summer.

Work continued to catalogue the collection and an anonymous donation received during the year has enabled a start to be made on digitising some of the material in conjunction with the Norfolk Record Office.

Almost 5,000 hours were contributed by volunteers, working both onsite and offsite. A group of volunteers visited the Scout Heritage Centre at Gilwell, and a Friends of the ARC Group has been established to encourage support for the ARC and raise the profile of the work that is done there.

2

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Financial Review

The financial results for the year are shown on pages 10-29 of this report.

The total income received in 2024 was £174,071, compared with £118,554 in 2023.

The main sources of income were:

Expenditure in the year totalled £116,241 (£155,215 in 2023).

The main areas of expenditure were:

There was a surplus for the year of £57,830, compared with a deficit of £36,661 in 2023

The overall position for 2024 includes a surplus of £3,361 on the General Fund (after transferring £36,051 to other funds, including Patteson Lodge Estate Buildings and Financial Assistance) and a surplus of £3,288 at Patteson Lodge. A deficit of £11,416 on the ARC Fund (largely due to depreciation) and an overall surplus of £62,597 on other funds resulted in the final position.

Building works are currently being planned at Patteson Lodge, including additional showers and the establishment of a purpose-built office attached to the property to act as the county’s headquarters. A sum of £20,000 was transferred to the Patteson Lodge Estate Buildings Fund at the end of the year to provide initial funding for this project.

Girlguiding Norfolk set a balanced budget for 2024 and the membership subscription paid by each member 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 levy and a sum of £1.00 was added for divisions.

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 £10,000 was spent on leadership support and training

Almost £7,000 was spent on repairs and maintenance and renewal of equipment at Patteson Lodge together with a further £6,900 of capital expenditure.

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:

3

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Financial Review (continued)

The level of general unrestricted free reserves amounted to £127,233 at the year-end (£124,933 in 2023) 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 2024 have remained lower, and the estimate of 12 months’ operating costs has remained at 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, and the current plans for the development of Patteson Lodge, 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 £154,468. 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, the Arnold Clark Fund, the Norfolk Community Foundation grant and the ARC Digitisation and Accessibility Fund have been accounted for as Restricted Funds and currently total £29,246.

Principal Funding Sources

The principal sources of income for the General Fund in 2024 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, grant income and archive activity sessions.

Investment Policy

During 2024 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:

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 2025 in the light of the county’s current financial circumstances.

4

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Plans for the Future

Organisation and Administration

Leadership Training

Programme

Patteson Lodge

International Opportunities

The Archive Resource Centre (ARC)

5

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

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 were two joint County Commissioners who chaired the County Executive Committee until April 2025, but one has since resigned. 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:

During the year the Association was supported by three part-time members of staff at the Patteson Lodge Activity Centre, a part-time administrator, one part-time member of staff at the ARC and the county newsletter editor. In addition, a general maintenance assistant at Patteson Lodge was employed under a partnership staffing agreement with Girlguiding Anglia until March 2025.

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 2024 at trustee meetings. 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.

6

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

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

7

NORFOLK GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Reference and Administrative Details (continued)

Trustees: Mrs Y Kemp (joint) County commissioner
Ms F Hunter (joint) County commissioner (to 04/04/25)
Miss D Brookes Assistant county commissioner
Mrs C Morrey County treasurer
Mrs G Brown Division commissioner Broadland
Mrs J Constable Division commissioner Central Norfolk (from 09/03/25)
Mrs S Peck Division commissioner Central Norfolk (from 09/03/25)
Miss R Broad Division commissioner Great Yarmouth
Mrs C Roe Division commissioner King’s Lynn (to 31/01/25)
Mrs P Whittaker Division commissioner Lowestoft (to 31/08/24)
Mrs J Elliott Division commissioner North Norfolk (to 31/08/24)
Mrs J Wood Division commissioner North West Norfolk (to 09/01/25)
Mrs S Carter Division commissioner Norwich
Mrs C Lister Division commissioner South Norfolk
Mrs H Pye Division commissioner South East Norfolk (to 14/02/25)
Mrs V Fonzo Division commissioner South West Norfolk (to 01/04/24)
Mrs J Appleby Division Commissioner South West Norfolk (from 02/01/25)
Mrs C Chapman Division commissioner Wensum
Mrs C Gatehouse Division commissioner Wensum

Mrs V Fonzo, Mrs J Elliott, Mrs P Whittaker, Mrs J Wood, Mrs H Pye, Ms F Hunter and Mrs C Roe ended their term of office during the year and Mrs J Constable, Mrs S Peck and Mrs J Appleby were appointed. All other trustees held office throughout the year.

Commissioners for Lowestoft, North West Norfolk and South East Norfolk currently hold designate positions and have not yet been appointed as trustees.

Approved by the trustees on 26 April 2025 and signed on their behalf by

Mrs Y Kemp

8

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

FOR THE YEAR ENDED 31 DECEMBER 2024

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 December 2024 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

7 May 2025

9

NORFOLK GUIDE ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2024



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
15

Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Designated Funds
General
Patteson
Fund
Lodge
£
£
56,678
8,907
-
39,329
5,666
1,314
8,485
1,531
2,508
3,780
73,337
54,861
5,808
967
28,117
50,606
33,925
51,573
39,412
3,288
(
(36,051)
-
3,361
3,288
(
128,515
241,664

131,876
244,952
ARC
Funds
£
2,554
2,979
1,925
-
-

7,458
316
21,123
21,439
13,981)
2,565
11,416)
144,458
133,042
Other
Funds
£
2,178
-
-
-
-
2.178
-
636
,636
1,542
35,558

37,100

65,538
102,638		 Restricted
ARC
Other
Funds
Funds
£
£
30,000
958
1,940
-
3,339
-
-
-
-
-
35,279
958
1,732
-
6,036
900
7,768
900
27,511
58
(2,014)
(58)
25,497
-
3,749
-
29,246
-		 Total
2024
£
101,275
44,248
12,244
10,016
6,288
174,071
8,823
107,418
116,241
57,830
-
57,830
583,924
641,754		 Total
2023
£
57,556
37,604
11,065
7,840
4,489
118,554
6,047
149,168
155,215
(36,661)
-
(36,661)
620,585
583,924

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 13 to 27 form an integral part of these financial statements

10

NORFOLK GUIDE ASSOCIATION

BALANCE SHEET

AS AT 31 DECEMBER 2024

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
15
Unrestricted Funds
General Fund
15
Designated Funds
15
Total charity funds		 2024
£
£
330,806
7,056
34,026
304,891
345,973
(35,025)
310,948
641,754
29,246
131,876
480,632
641,754		 2023
£
£
333,164
8,610
14,838
243,438
266,886
(16,126)
250,760
583,924
3,749
128,515
451,660
583,924

These financial statements were approved by the trustees on 26 April 2025 and are signed on their behalf by:

Mrs Y Kemp

Mrs C Morrey

The notes set out on pages 13 to 27 form an integral part of these financial statements

11

NORFOLK GUIDE ASSOCIATION

STATEMENT OF CASH FLOWS

YEAR ENDED 31 DECEMBER 2024


Notes
Cash flows from operating activities:
Net cash provided by / (used in)
operating activities
18
Cash flows from investing activities:
Income from interest
Purchase of tangible fixed assets
Disposal 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
20		 Designated Funds
Restricted Funds
General
Patteson
ARC
Other
Other
Total
Total
Fund
Lodge
Funds
Funds
ARC
Funds
2024
2023
£
£
£
£
£
£
£
£
(5,558)
6,913
(4,534)
37,100
25,497
-
59,418
(31,100)
8,485
1,531
-
-
-
-
10,016
7,840
(1,272)
-
(6,909)
200
-
-
-
-
-
-
-
-
(8,181)
200
(8,157)
-
7,213
(5,178)
-
-
-
-
2,035
(317)
-
-
-
-
-
-
-
-
1,655
1,735
(4,534)
37,100
25,497
-
61,453
(31,417)
122,330
44,678
7,143
65,538
3,749
-
243,438
274,855
123,985
46,413
2,609
102,638
29,246
-
304,891
243,438

12

NORFOLK GUIDE ASSOCIATION NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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 7 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:

13

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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

14

NORFOLK GUIDE ASSOCIATION NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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.

15

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2. Grants , Donations and legacies

2024
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership
subscriptions
55,517
-
-
-
Grants, Donations
and legacies:
Grants and donations
161
8,907
2,554
-
Legacies
1,000
-
-
2,178
1,161
8,907
2,554
2,178
Total grants,
donations and
legacies
56,678
8,907
2,554
2,178
2023
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership
subscriptions
48,710
-
-
-
Grants, Donations
and legacies:
Grants and donations
540
497
2,656
819
Legacies
1,000
-
-
-
1,540
497
2,656
819
Total grants,
donations and
legacies
50,250
497
2,656
,819		 Restricted
Other
ARC
Funds
£
£
-
-
30,000
958
-
-
30.000
-
958
30,000
,958
Restricted
Other
ARC
Funds
£
£
-
-
-
3.334
-
-
-
3,334
-
3,334		 Total
2024
£
55,517
42,580
3,178
45,758
101,275		 Total
2024
£
55,517
42,580
3,178
45,758

Total
2023
£
48,710
7,846
1,000
8,846
57,556

16

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

3.
Charitable activities
2024
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Booking fees
-
39,329
2,302
-
County events
-
-
677
-
-
39,329
2,979
-
2023
Designated Funds

General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Booking fees
-
32,146
2,783
-
County events
-
-
-
-
-
32,146
2,783
-		 Restricted
Other
ARC
Funds
£
£
-
-
1,940
-
1,940
-
Restricted
Other
ARC
Funds
£
£
-
-
2,675
-
2,675
-		 Total
2024
£
41,631
2,617
44,248
Total
2023
£
34,929
2,675
37,604
4.
Other trading activities
2024
Designated Funds *Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£
Trading income
5,666
1,314
1,678
-
3,339
-
Fundraising
-
-
247
-
-
-
5,666
1,314
1,925
-
3,339
-
2023
Designated Funds
Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£*
Trading income
6,181
1,377
1,814
-
1,046
-
Fundraising
45
-
602
-
-
-

6,226
1,377
2,416
-
1,046
-		 Total
2024
£
11,997
247
12,244
Total
2023
£
10,418
647
11,065		 Total
2024
£
11,997
247
12,244

17

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

5 . Other income

2024
Designated Funds *Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£
Solar panel income
-
1,698
-
-
-
-

Other
2,508
2,082
-
-
-
-

2,508
3,780
-
-
-
-
2023
Designated Funds
Restricted
General
Patteson
Other
Other
Fund
Lodge
ARC
Funds
ARC
Funds
£
£
£
£
£
£*
Solar panel income
-
1,809
-
-
-
-

Other
775
1,905
-
-
-
-

775
3,714
-
-
-
-		 Total
2024
£
1,698
4,590
6,288
Total
2023
£
1,809
2,680
4,489
6.
Costs of raising funds
2024
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership paid by
county
1,458
-
-
-
Fundraising costs
628
-
306
-
Trading expenses
3,722
967
10
-
5,808
967
316
-
2023
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
Membership paid by
county
1,261
-
-
-
Fundraising costs
404
-
353
-
Trading expenses
3,628
(296)
252
-
5,293
(296)
605
-		 Restricted
Other
ARC
Funds
£
£
-
-
287
-
1,445
-
1,732
-
Restricted
Other
ARC
Funds
£
£
-
-
10
-
435
-
445
-		 Total
2024
£
1,458
1,221
6,144
8,823
Total
2023
£
1,261
767
4,019
6,047

18

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

7. Charitable activities

2024
Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
County operating costs:
Adult leadership support
308
-
-
-
Uniform grants for leaders
Public Relations &
Recruitment
158
2,068
-
-
-
-
-
-
Meetings and training
events
5,607
-
-
79
Salaries of admin staff
6,561
-
-
-
Professional fees
-
-
-
-
Postage and telephone
370
-
-
-
Printing and stationery
392
-
-
-
Commissioners’, advisers’
and trainers’ travel
1,933
-
-
-
Maintenance and repairs
229
-
-
-
Insurance
818
-
-
-
Equipment Hire
-
-
-
-
Depreciation
211
-
-
-
Website & communications
275
-
-
-
IT
507
-
-
-
Purchase of awards
2,297
-
-
-
Miscellaneous
643
-
-
-
22,377
-
-
79
Patteson Lodge operating
costs
-
50,606
-
-
ARC operating costs
-
-
19,855
-
County events
1,356
-
1,268
180
Support to programme
areas and Divisions:
Grants to Sub-Committees,
Divisions and units
87
-
-
-
Grants to members
-
-
-
-
Guide Aid
-
-
-
107
Hall Rent fund
-
-
-
270
87
-
-
377
Governance costs:
Independent examination
fees
3,666
-
-
-
Trustee meetings
631
-
-
-
4,297
-
-
-
Total charitable activities
28,117
50,606
21,123
636

Restricted
Other
ARC
Funds
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,192
-
2,844
-
-
900
-
-
-
-
-
-
-
900
-
-
-
-
-
-
6,036
900
Total
2024
£
308
158
2,068
5,686
6,561
-
370
392
1,933
229
818
-
211
275
507
2,297
643
22,456
50,606
23,047
5,648
987
-
107
270
1,364
3,666
631
4,297
107,418

19

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

7. Charitable activities (continued)

2023

County operating costs:
Adult leadership support
Uniform grants for leaders
Public relations &
Recruitment
Meetings and training
events
Salaries of admin staff
Professional fees

Postage and telephone
Printing and stationery
Commissioners’, advisers’
and trainers’ travel

Maintenance and repairs
Insurance
Equipment Hire
Depreciation
Website & communications
IT – new financial system
Purchase of awards
Miscellaneous
Patteson Lodge operating
costs
ARC operating costs
County events
Support to programme
areas and Divisions:
Grants to Sub-Committees
and Divisions
Grants to members
Hall Rent fund
Guide Aid
Governance costs:
Independent examination
fees
Trustee meetings
Total charitable activities		 Designated Funds
General
Patteson
Other
Fund
Lodge
ARC
Funds
£
£
£
£
160
-
-
-
296
-
-
-
2.812
639
-
-
-
-
-
-
5,342
-
-
-
761
-
-
-
390
-
-
-
198
-
-
-
2,438
-
-
-
319
-
-
-
795
-
-
-
-
-
-
-
224
-
-
-
524
-
-
-
3,500
-
-
-
2,953
-
-
-
768
-
-
-
22,119
-
-
-
-
54,579
-
-

-
-
21,777
-
3,756
-
188
913

37,685
-
-
50
300
-
-
-
-
-
-
-
-
-
273
933
37,985
-
-
1,256
3,396
-
-
-
771
-
-
-
4,167
-
-
-
68,027
54,579
21,965
2,169		 Restricted
Other
ARC
Funds
£
£
-
-
-
-
-
-
-
419
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
419
-
-
-
-
2,009
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,009
419

20

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

8. Staff costs and employee benefits

The cost of employing staff was:

Designated Funds
General
Fund
£
Patteson
Lodge
£
ARC
£
Wages and salaries:
Salaries of admin staff
6,103
-
-
Patteson Lodge salaries
-
23,733
-
ARC salaries
-
-
569
Social security costs
-
821
-
Employer’s pension costs
-
262
-
6,103
24,816
569
Other staffing costs
458
-
-
Partnership staffing agreement
-
6,561
4,534
29,350
-
569		 Restricted
ARC
£
2024
£
-
6,103
-
23,733
2,327
2,896
-
821
-
262
2,327
33,815
-
458
-
2,327
4,534
38,807		 2023
£
4,996
16,794
565
517
158
23,030
346
6,039
29,415

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

Girlguiding Norfolk has signed a Partnership Staffing Agreement with Girlguiding Anglia for the employment of a General Maintenance Assistant at Patteson Lodge. This agreement ended on 31 March 2025.

The average head count of employees during the year was 6 (2023: 5). The average number of full-time equivalent employees during the year was:

full-time equivalent employees during the year was:
2024 2023
Administration 1 1
Manager/Housekeeper/Administrator – Patteson Lodge 1 1
Cleaner – ARC 1 1
3 3
  1. 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 £1,486 (2023- £1,972) were reimbursed to four trustees (2023 – seven) during the year. The reimbursement of trustees’ expenses was as follows:

Travelling expenses

Postage

Telephone		 2024
£
1,389

97
-
1,486		 2023
£
1,823
132
17
1,972

21

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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

Equipment
£
Freehold
Property
£
Cost
At 1 January 2024
112,852
365,832
Additions
8,181
-
Disposals
(4,317)
-
At 31 December 2024
116,716
365,832
Deprecation
At 1 January 2024
89,893
59,104
Charge for year
2,663
7,676
Disposals
(4,117)
-
At 31 December 2024
88,439
66,780
Net book value
At 31 December 2024
28,277
299,052
At 31 December 2023
22,959
306,728
tock
Goods for resale
ebtors
Other debtors
Prepayments
Accounts receivable – Patteson Lodge		 Equipment
£
Freehold
Property
£
112,852
365,832
8,181
-
(4,317)
-		 Standard
£
Total
£
3,477
482,161
-
8,181
-
(4,317)
116,716
365,832		 3,477
486,025
89,893
59,104
2,663
7,676
(4,117)
-		 -
148,997
-
10,339
-
(4.117)
88,439
66,780		 -
155,219
28,277
299,052		 3,477
330,806
22,959
306,728		 3,477
333,164
2024
£
2023
£
7,056
8,610
2024
£
2023
£
8,729
9,742
8,579
16,718
5,096
-
34,026
14.838

12. Stock

13. Debtors

22

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

14. Creditors: Amounts falling due within one year

Accruals
Other creditors

Deferred Income – Patteson Lodge		 2024
£
3,932
14,069
17,025
35,026		 2023
£
2.572
13,554
-
16,126
15.
Funds
2024 Balance
1 Jan
2024
£
Restricted Funds
Cost of Living Grant
-
ARC – Norfolk Community
Foundation grant
-
ARC – Digitisation & Access
Fund -
A_RC Heritage Jigsaw Project 2,749
ARC – Arnold Clark grant
1,000
3,749
_Designated Funds
Patteson Lodge
241,664
Financial Assistance Fund
12,280
Guide Aid/Hall Rent Fund
7,863
Elaine Clark-Taylor
240
Training Fund
PL Estate – Buildings Fund
35,000
Leslie Swindells Fund
2,440
International Fund
396
Anne Carter Fund - General
1,500
Anne Carter Fund – ARC
189
County Office Fund
5,000
GAW Training Fund
819
Uniform Fund
-
ARC Fund
137,750
PL Estate Fund – ARC
5,619
ARC - Contingency Fund 900
451,660
General Fund
128,515
583,924
 Balance
31 Dec
Income
Expenditure
Transfers
2024
£
£
£
£
958
(900)
(58)
-
5,000
(3,362)
(700)
938
25,000
(94)
-
24,906
5,279
(4,312) (1,314)
2,402
-
-
-
1,000
36,237 (8,668) (2,072)
29,246
54,861
(51,573)
-
244,952
-
-
10,500
22,780
2,178
(377)
58
9,722
-
-
-
240
-
-
20,000
55,000
-
-
-
2,440
-
(180)
-
216
-
-
-
1,500
-
(19)
(170)
-
-
-
-
5,000
-
(79)
-
740
-
-
5,000
5,000
7,458
(21,420)
5,352
129,140
-
-
(2,617)
3,002
-
- - 900
64,497
(73,648)
38,123
480,632
73,337
(33,925)
(36,051)
131,876
174,071
(116,241) -
641,754

23

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

15 . Funds (continued)

2023 Balance
1 Jan
2023
I
£
Restricted Funds
Sustainability Fund
-
Learning & Development
365
Fund
Recruitment Grant
54
ARC Heritage Jigsaw Project 2,268
ARC – Arnold Clark grant 1,000
3,687
Designated Funds
Patteson Lodge
256,833
Financial Assistance Fund
34,330
Guide Aid/Hall Rent Fund
9,069
Elaine Clark-Taylor
240
Training Fund
PL Estate – Buildings Fund
20,000
Leslie Swindells Fund
2,620
International Fund
1,130
Anne Carter Fund – General
1,851
Anne Carter Fund – ARC
-
County Office Fund
5,000
GAW Training Fund
-
ARC Fund
147,669
PL Estate Fund – ARC
9,466
ARC - Contingency Fund 900
489,108
General Fund
127,790

620,585
1
ncome
Expenditure
Transfers
£
£
£
3,334
-
(3,334)
-
(365)
-
-
(54)
-
3,721 (2,454) (786)
-
-
-
7,055
(2,873) (4,120)
39,114
(54,283)
-
-
(50)
(22,000)
-
(1,206)
-
-
-
-
-
-
15,000
-
(180)
-
-
(734)
-
-
(351)
-
(162)
351
-
-
-
819
-
-
7,855
(22,407)
4,633
-
-
(3,847)
-
-
-
47,788
(79,022)
(6,214)
63,711
(73,320)
10,334
18,554
(155,215) -		 Balance
31 Dec
2023
£
-
-
-
2,749
1,000
3,749
241,664
12,280
7,863
240
35,000
2,440
396
1,500
189
5,000
819
137,750
5,619
900
451,660
128,515
583,924

24

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

15. Funds (continued)

Restricted Funds

The Cost-of-Living grant is a grant awarded by Girlguiding Anglia to enable counties to provide financial assistance to units. During the year allocations were made to several units and the balance was transferred to the Guide Aid Fund which fulfils a similar function.

The ARC Norfolk Community Foundation Love Norfolk grant was used by the ARC to celebrate the achievement of Museum Accreditation and move forward with developing the ARC’s audience. A major element of the funding was used to employ an intern.

The ARC Digitisation and Access Fund is an anonymous donation received by the ARC to cover the cost of the digitisation project and for further work to make the collection accessible to as wide an audience as possible.

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 transfers to the ARC were made out of this fund representing sales of various badges.

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. At the end of the year £10,500 was transferred to this fund from the General Fund to provide assistance with membership subscriptions for young leaders and support for a county trip to Banham Zoo in 2025.

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.

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 Patteson Lodge Estate Buildings Fund will be used to provide financial support if necessary for the buildings on the Patteson Lodge estate. During the year £20,000 was transferred to this fund from the General Fund to support the cost of the new building scheme planned for Patteson Lodge.

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 and is used to support international activities. In 2024 it was used to pay deposits for two county trips.

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.

25

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

15. Funds (continued)

Designated Funds (continued)

The Anne Carter Fund (ARC) was established in 2023 from the funds left to the county by the late Anne Carter. It was used in 2024 to support expenditure at the Gressenhall 1940s camp and has now been fully spent.

The County Office Fund is to be used for any requirements relating to county office accommodation wherever it is needed in the county.

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

The Uniform Fund has been established in 2024 to provide assistance to leaders to purchase official uniform when the new uniform is unveiled in 2026.

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 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

2024
Fixed assets
Stock
Debtors
Cash
Current
liabilities		 *** Designated Funds
Restricted
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
Total
£
4,643
198,379
127,784
-
-
-
330,806
3,106
2,639
1,311
-
-
-
7,056
11,584
20,274
2,168
-
-
34,026
123,985
46,413
2,609
102,638
29,246
-
304,891
(11,442)
(22,753)
(830)
-
-
-
(35,025)
131,876
244,952
133,042
102,638
29,246
-
641,754
2023
Fixed assets
Stock
Debtors
Cash
Current
liabilities		 *** Designated Funds
Restricted
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
Total
£
3,582
193,188
136,394
-
-
-
333,164
4,737
2,551
1,322
-
-
-
8,610
8,061
5,399
1,378
-
-
-
14,838
122,330
44,678
7,143
65,538
3,749
-
243,438
(10,195)
(4,152)
(1,779)
-
-
-
(16,126)
128,515
241,664
144,458
65,538
3,749
-
583,924

26

NORFOLK GUIDE ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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 (2023 £nil).

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

*** Designated Funds
Restricted Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
2024
£
Net movement in
funds
Adjustments for:
3,361
3,288
(11,416)
37,100
25,497
-
57,830
Depreciation
charges
211
1,517
8,611
-
-
-
10,339
Income from
interest
(8,485)
(1,531)
-
-
-
-
(10,016)
Decrease/(increase)
in stocks
1,631
(88)
11
-
-
-
1,554
(Increase)/decrease
in debtors
(3,523)
(14,875)
(790)
-
-
-
(19,188)
(Decrease)/increase
in creditors
1,247
18,602
(950)
-
-
-
18,899
Net cash used in
operating
activities
(5,558)
6,913
(4,534)
37,100
25,497
-
59,418
19.
Reconciliation of net debt
At 1
January
2024
£
Cash flows
£
Other
Charges
£
At 31
December
2024
£
Cash at bank and in hand
243,438
61,453
-
304,891
243,438
61,453
-
304,891
20.
Analysis of cash and cash equivalents
2024
2023
£
£
Cash in hand
304,891
243,438
Total cash and cash equivalents
304,891
243,438		 *** Designated Funds
Restricted Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
2024
£
Net movement in
funds
Adjustments for:
3,361
3,288
(11,416)
37,100
25,497
-
57,830
Depreciation
charges
211
1,517
8,611
-
-
-
10,339
Income from
interest
(8,485)
(1,531)
-
-
-
-
(10,016)
Decrease/(increase)
in stocks
1,631
(88)
11
-
-
-
1,554
(Increase)/decrease
in debtors
(3,523)
(14,875)
(790)
-
-
-
(19,188)
(Decrease)/increase
in creditors
1,247
18,602
(950)
-
-
-
18,899
Net cash used in
operating
activities
(5,558)
6,913
(4,534)
37,100
25,497
-
59,418
19.
Reconciliation of net debt
At 1
January
2024
£
Cash flows
£
Other
Charges
£
At 31
December
2024
£
Cash at bank and in hand
243,438
61,453
-
304,891
243,438
61,453
-
304,891
20.
Analysis of cash and cash equivalents
2024
2023
£
£
Cash in hand
304,891
243,438
Total cash and cash equivalents
304,891
243,438		 *** Designated Funds
Restricted Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
2024
£
Net movement in
funds
Adjustments for:
3,361
3,288
(11,416)
37,100
25,497
-
57,830
Depreciation
charges
211
1,517
8,611
-
-
-
10,339
Income from
interest
(8,485)
(1,531)
-
-
-
-
(10,016)
Decrease/(increase)
in stocks
1,631
(88)
11
-
-
-
1,554
(Increase)/decrease
in debtors
(3,523)
(14,875)
(790)
-
-
-
(19,188)
(Decrease)/increase
in creditors
1,247
18,602
(950)
-
-
-
18,899
Net cash used in
operating
activities
(5,558)
6,913
(4,534)
37,100
25,497
-
59,418
19.
Reconciliation of net debt
At 1
January
2024
£
Cash flows
£
Other
Charges
£
At 31
December
2024
£
Cash at bank and in hand
243,438
61,453
-
304,891
243,438
61,453
-
304,891
20.
Analysis of cash and cash equivalents
2024
2023
£
£
Cash in hand
304,891
243,438
Total cash and cash equivalents
304,891
243,438		 *** Designated Funds
Restricted Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
2024
£
Net movement in
funds
Adjustments for:
3,361
3,288
(11,416)
37,100
25,497
-
57,830
Depreciation
charges
211
1,517
8,611
-
-
-
10,339
Income from
interest
(8,485)
(1,531)
-
-
-
-
(10,016)
Decrease/(increase)
in stocks
1,631
(88)
11
-
-
-
1,554
(Increase)/decrease
in debtors
(3,523)
(14,875)
(790)
-
-
-
(19,188)
(Decrease)/increase
in creditors
1,247
18,602
(950)
-
-
-
18,899
Net cash used in
operating
activities
(5,558)
6,913
(4,534)
37,100
25,497
-
59,418
19.
Reconciliation of net debt
At 1
January
2024
£
Cash flows
£
Other
Charges
£
At 31
December
2024
£
Cash at bank and in hand
243,438
61,453
-
304,891
243,438
61,453
-
304,891
20.
Analysis of cash and cash equivalents
2024
2023
£
£
Cash in hand
304,891
243,438
Total cash and cash equivalents
304,891
243,438		 *** Designated Funds
Restricted Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
2024
£
Net movement in
funds
Adjustments for:
3,361
3,288
(11,416)
37,100
25,497
-
57,830
Depreciation
charges
211
1,517
8,611
-
-
-
10,339
Income from
interest
(8,485)
(1,531)
-
-
-
-
(10,016)
Decrease/(increase)
in stocks
1,631
(88)
11
-
-
-
1,554
(Increase)/decrease
in debtors
(3,523)
(14,875)
(790)
-
-
-
(19,188)
(Decrease)/increase
in creditors
1,247
18,602
(950)
-
-
-
18,899
Net cash used in
operating
activities
(5,558)
6,913
(4,534)
37,100
25,497
-
59,418
19.
Reconciliation of net debt
At 1
January
2024
£
Cash flows
£
Other
Charges
£
At 31
December
2024
£
Cash at bank and in hand
243,438
61,453
-
304,891
243,438
61,453
-
304,891
20.
Analysis of cash and cash equivalents
2024
2023
£
£
Cash in hand
304,891
243,438
Total cash and cash equivalents
304,891
243,438		 *** Designated Funds
Restricted Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
2024
£
Net movement in
funds
Adjustments for:
3,361
3,288
(11,416)
37,100
25,497
-
57,830
Depreciation
charges
211
1,517
8,611
-
-
-
10,339
Income from
interest
(8,485)
(1,531)
-
-
-
-
(10,016)
Decrease/(increase)
in stocks
1,631
(88)
11
-
-
-
1,554
(Increase)/decrease
in debtors
(3,523)
(14,875)
(790)
-
-
-
(19,188)
(Decrease)/increase
in creditors
1,247
18,602
(950)
-
-
-
18,899
Net cash used in
operating
activities
(5,558)
6,913
(4,534)
37,100
25,497
-
59,418
19.
Reconciliation of net debt
At 1
January
2024
£
Cash flows
£
Other
Charges
£
At 31
December
2024
£
Cash at bank and in hand
243,438
61,453
-
304,891
243,438
61,453
-
304,891
20.
Analysis of cash and cash equivalents
2024
2023
£
£
Cash in hand
304,891
243,438
Total cash and cash equivalents
304,891
243,438		 *** Designated Funds
Restricted Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
2024
£
Net movement in
funds
Adjustments for:
3,361
3,288
(11,416)
37,100
25,497
-
57,830
Depreciation
charges
211
1,517
8,611
-
-
-
10,339
Income from
interest
(8,485)
(1,531)
-
-
-
-
(10,016)
Decrease/(increase)
in stocks
1,631
(88)
11
-
-
-
1,554
(Increase)/decrease
in debtors
(3,523)
(14,875)
(790)
-
-
-
(19,188)
(Decrease)/increase
in creditors
1,247
18,602
(950)
-
-
-
18,899
Net cash used in
operating
activities
(5,558)
6,913
(4,534)
37,100
25,497
-
59,418
19.
Reconciliation of net debt
At 1
January
2024
£
Cash flows
£
Other
Charges
£
At 31
December
2024
£
Cash at bank and in hand
243,438
61,453
-
304,891
243,438
61,453
-
304,891
20.
Analysis of cash and cash equivalents
2024
2023
£
£
Cash in hand
304,891
243,438
Total cash and cash equivalents
304,891
243,438		 *** Designated Funds
Restricted Funds
*General
Fund
£
Patteson
Lodge
£
ARC
£
Other
Funds
£
ARC
£
Other
Funds
£
2024
£
Net movement in
funds
Adjustments for:
3,361
3,288
(11,416)
37,100
25,497
-
57,830
Depreciation
charges
211
1,517
8,611
-
-
-
10,339
Income from
interest
(8,485)
(1,531)
-
-
-
-
(10,016)
Decrease/(increase)
in stocks
1,631
(88)
11
-
-
-
1,554
(Increase)/decrease
in debtors
(3,523)
(14,875)
(790)
-
-
-
(19,188)
(Decrease)/increase
in creditors
1,247
18,602
(950)
-
-
-
18,899
Net cash used in
operating
activities
(5,558)
6,913
(4,534)
37,100
25,497
-
59,418
19.
Reconciliation of net debt
At 1
January
2024
£
Cash flows
£
Other
Charges
£
At 31
December
2024
£
Cash at bank and in hand
243,438
61,453
-
304,891
243,438
61,453
-
304,891
20.
Analysis of cash and cash equivalents
2024
2023
£
£
Cash in hand
304,891
243,438
Total cash and cash equivalents
304,891
243,438		 2023
£
(36,661)
12.939
(7,840)
(1,753)
(6,042)
8,257
(31,100)
243,438
61,453		 - 304,891
2024
£
304,891
304,891		 2023
£
243,438
243,438

27

NORFOLK GUIDE ASSOCIATION

ARC STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

ARC
ARC
Designated
Restricted
£
£
Income and Endowments from:
Donations and legacies
2,554
30,000
Charitable activities
2,979
1,940
Other trading activities
1.925
3,339
Other income
--
-
Total income and endowments
7,458
35,279
Expenditure on:
Raising funds
316
1.732
Charitable activities
21,123
6,036
Total expenditure
21,439
7,768
Net (expenditure)/income
(13,981)
27,511
Transfers between funds
2,565
(2,014)
Net movement in funds
(11,416)
25,497
Reconciliation of funds
Total funds brought forward
144,458
3,749
Total funds carried forward
133,042
29,246		 Total
2024
£
32,554
4,919
5,264
-
42,737
2,048
27,159
29,207
13,530
551
14,081
148,207		 Total
2024
£
32,554
4,919
5,264
-
42,737
2,048
27,159
29,207
162,288

28

NORFOLK GUIDE ASSOCIATION

ARC BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2024

Fixed assets
Tangible assets
Current assets
Stock
Debtors
Cash at bank
Total current assets
Liabilities
Creditors: Amounts falling
due within one year
Net current assets
Net assets		 £
ARC
Designated
£
127,784
1,311
2,168
2,609
6,088
(830)
5,258
133,042		 £
ARC
Restricted
£
-
-
-
29,246
29,246
-
29,246
29,246		 £
1,311
2,168
31,855
35,334
(830)		 Total
2024
£
127,784
34,504
162,288

29