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2023-03-31-accounts

Charity no. 282931

The Guide Association – Bristol & South Gloucestershire Report and Financial Statements 31 March 2023

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2023

Contents Pages
Reference and Administrative Information 1 - 2
Trustees’ Annual Report 3 - 9
Independent Examiner’s Report 10
Statement of Financial Activities 11
Balance sheet 12
Notes to the financial statements 13 - 25

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2023

Reference and administration details

Name The Guide Association - Bristol and South Gloucestershire
operating as Girlguiding Bristol & South Gloucestershire.
Charity number 282931
Principal office County Headquarters
Westmoreland Road
Redland
Bristol, BS6 6YW
Contact information Phone: 0117 973 4776
Email: admin@girlguidingbsg.org.uk
Website: www.girlguidingbsg.org.uk
Trustees
Trustees serving during		 the year and up to the date of this report
were as follows:
Lorna Lee County Commissioner (Joint)
Deborah Wilkey County Commissioner (Joint) from
29th September 2022 until 31st March
2023
Keith Bonham MBE DL Member
Ian Boulton Member
Roger James Member until 31st March 2023
Lisa Williams Division Commissioner member
Annie KantorYork Division Commissioner member
Lisa Phillips Division Commissioner member
Marjorie Smith Member from 29th September 2022
until 31st March 2023
Julia Blackmore Member from 29th September 2022
Anne Vaughan-Williams County Treasurer until 31st May 2023
Bankers CAF Bank Limited
25 Kings Avenue
Kings Hill
West Malling
Kent, ME19 4JQ

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2023

Independent examiner

Joshua Kingston BSc., ACA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2023

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

Reference and administrative information set out on pages 1 and 2 forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019.

Structure, governance and management

Members of Girlguiding Bristol & South Gloucestershire (the County) are members of Girlguiding, a worldwide movement which started in 1910. Girlguiding is the largest organisation for women and girls in the United Kingdom, with more than half a million members. The UK is split into Countries and Regions which are divided into Counties and Islands. Bristol & South Gloucestershire is a County in the South West England Region. Girlguiding’s governing document is a Royal Charter. The byelaws within it contain the rules setting out how Girlguiding must be governed. The Royal Charter was last changed in 2015 when Girlguiding completed its governance review.

The County’s governing document is a constitution which was approved by Girlguiding South West England on 8[th] October 2016. The County is a charity and an unincorporated association.

The Trustee Board includes representation from within and outside the membership to ensure the board has the full complement of skills and professional expertise in areas such as property and finance. Applications from outside the membership are welcome when a vacancy arises. Appointment of members is by interview with representatives of the Trustee Board. The constitution sets out the primary and financial responsibilities of the Trustee Board. Sub-committees manage Finance and Properties and they report to the Trustee Board. The Trustee Board usually meets three times a year.

The Trustee Board is responsible for the direction and general development of the principles, aims, policies, organisation, rules and guidelines of The Guide Association which are set out in The Royal Charter and byelaws, and in the current edition of:

The County has an Operations Board whose membership comprises the County Commissioners and Division Commissioners. It provides leadership on behalf of the Trustees for the strategic direction and delivery of Guiding at a local level. Division Commissioners represent the views of the members in their area. The Operations Board reports to the Trustees. Three Division Commissioners, nominated by members of the Operations Board, serve on the Trustee Board.

Other committees operate to assist the Trustee Board in fulfilling its accounting and organisational responsibilities. The County employs two part-time members of staff, an administrator and a clerk to the Trustee Board.

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2023

The County is now led by a team of four County commissioners, each performing a different role with an individual area of responsibility. This team took over on 1st April 2023 replacing the Covid Recovery Team. Some Divisions also have new commissioners, and new volunteers have been welcomed to the Trustee Board.

Objectives and activities

Girlguiding Bristol & South Gloucestershire provides a balanced programme of activities for girls and young women between the ages of 4 and 18, who live in the Bristol and South Gloucestershire area, to develop emotionally, mentally, physically and spiritually so they can make a positive contribution to their community and the wider world. Through challenge, adventure, friendship and fun we empower girls to find their voice, inspiring them to discover the best in themselves and to have an impact and make change in their community. In setting our objectives and planning our activities, the Trustees have carefully considered the Charity Commission's guidance on public benefit.

Girlguiding has a flexible programme which supports the development of girls and young women. Our volunteers learn, train and develop skills to lead and inspire girls to reach their potential. We promote learning by doing and having fun through activities such as games, trips, challenges, adventures, residential events and learning skills for life.

Girlguiding Bristol & South Gloucestershire is an equal opportunity organisation and is committed to cultivating an environment that is free from discrimination on the grounds of colour, race, ethnicity, religion, disability or sexual orientation. While members are charged subscriptions in their units and fees for additional activities, any members who have difficulty in taking part in activities on financial grounds can be assisted by grants at Division and County level.

Our achievements

Girlguiding Bristol & South Gloucestershire is part of a UK-wide network of groups. These groups, or units, consist of Rainbows (aged 4-7 years), Brownies (7-10 years), Guides (10-14 years) and Rangers (14-18 years) which meet with their unit leaders at venues across the County. Units are grouped into Divisions, each with their own Commissioner and leadership team. The County has 283 units across 11 Divisions. This shows a small decrease on 2022, a few units having been closed after being assessed as not viable, mainly due to a lack of volunteers to lead them. Girls were offered places in alternative units to ensure they were able to continue in Girlguiding.

Our Girlguiding community is made up of more than 5,000 girls, young women and volunteers - as well as parents and staff colleagues. In July 2023, the County had 4,194 young members (4-18 years old) and 957 adult members and recognised volunteers compared with July 2022 when we had 3,883 young members and 977 adult members and recognised volunteers. Whilst the number of members has not reached the pre-pandemic levels, it is encouraging that our membership has increased in the last 12 months but we continue to see a decline in the number of adult volunteers.

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2023

The reduction in membership caused by the pandemic is still a factor for some units, which are experiencing financial difficulties and shortage of volunteers. We have endeavoured to avoid unit closures where possible and hardship grants were made available to units who were unable to meet membership fees and increased costs in rent for meeting places.

The County leadership team, which took on the role of helping BSG to get back on track after the pandemic, stood down at the end of March 2023. A new team of County commissioners is now in place, each with a specific remit in the running of the County: Delivery, Programme, Governance and Marketing & Communications. They will build on the work of the “Covid Recovery Team” to ensure the Girlguiding programme is delivered in the County to the highest standards.

In September, we were delighted to be able to hold our first County Day since the pandemic. Nearly 100 leaders and County and Division role-holders met for a day of training and networking at a community college. We were privileged to be joined by our Region Chief commissioner, who presented a prestigious award to a longstanding dedicated member of the County team.

Our Finance Committee has continued to closely monitor the County’s income and spending, amid the ongoing increases in the cost of living. We have secured affordable, fixed energy prices to ensure we can accurately budget for utilities at our properties, as well as shopping around for better value insurance premiums across our policies.

The FundraiseBSG committee has raised £22,400 in grants. Of this, £6,323 was distributed to units in financial difficulty just after the year end. We remain committed to identifying and helping units which face shortfalls in volunteers or resources and are actively researching and applying for grants to support this.

As part of our commitment to identifying and helping units which face shortfalls in volunteers or resources, we have been successful in applying for grants to support this and have employed two parttime development workers since April 2023 who are activley working to recruit new volunteers. Briarlands, our residential site in South Gloucestershire, had successful summer and autumn seasons in 2022, welcoming Girlguiding units, Scout groups and schools. However, the whole site had to be closed at the start of 2023 after a water leak caused extensive damage to the residential block, Brooks Lodge. Repairs have now been completed and the lodge reopened in August 2023.

Bookings at County HQ continue to rise and a diverse range of internal and external groups meet there on a regular basis. A dedicated management committee has been established and is working to improve accessibility to the building as a matter of high priority.

Bronze, Silver and Gold awards have been presented across all sections, new leaders have qualified in all Divisions, and existing leaders have been earned their “going away” qualification, enabling them to take units away on overnight trips. Access to the leadership qualification - and other Girlguiding trainings - has been greatly improved by courses being made available online an upgraded learning platform. We are also proud that Guides, Rangers and Leaders have once again been selected to take part in international trips.

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2023

These achievements reflect the dedication, passion and resilience of our members, volunteers, and supporters. They demonstrate the impact Girlguiding BSG has in empowering girls, fostering personal growth and making a positive difference in our communities.

Creating exceptional experiences for girls

Division commissioners have made it a priority to organise inclusive, whole-division events to bring people together after the pandemic. Examples of this include hundreds of girls and young leaders taking part in Division sleepovers at a trampoline centre and Rainbows learning all about bugs on another Division overnight trip. For many girls, this is their first time away from home overnight.

The magical Santa Train trip for Rainbows and Brownies was well-attended by girls from across the County and one Division’s annual Guide pantomime entertained hundreds and raised £3,000 for two charities. Our first County Activity Day since the pandemic took place in March, with girls having the opportunity to try go-karting, rock climbing, abseiling and orienteering.

Parliament Week, an initiative to get young people to think about politics and voting, remains popular within our County with many units taking part. The week is a valuable opportunity for young members to engage with local issues that matter to them. Other activities organised by County and Divisions include days out, camps and pack holidays, forest schools, campfire evenings, boating excursions and theatre and cinema tips. Girls and leaders have also been active within their local communities, taking part in carol and remembrance services and carrying out “random acts of kindness”. Girlguiding Bristol & South Gloucestershire members participated in events to mark the passing and funeral of Her Majesty Queen Elizabeth II and celebrating the coronation of Their Majesties King Charles III and Queen Camilla.

This summer we were excited to be part of Unicorn Fest - a trail of colourful unicorn statues in Bristol and beyond which is part of the city’s 650[th] anniversary celebrations. Young members of Girlguiding BSG were able to earn a special challenge badge for completing the trail. In July, we once again took part in the Bristol Pride march and festival to celebrate and support the city’s LGBTQ+ community.

Developing a rewarding volunteer experience

In June, all our volunteers were thanked for their contribution to Girlguiding BSG. As part of Volunteers’ Week, all leaders and helpers received a badge of thanks, recognising their commitment to volunteering, without which we could not run Girlguiding. We have also made a point of celebrating success – be that for acquiring qualifications or exceptional long service. An awards ceremony took place in June 2023.

Our Development Workers are at the heart of our volunteer recruitment programme and, alongside Division Commissioners and the County team, will support them on their journey to become unit leaders.

The County leadership team has responded to the request from volunteers for content on our website to include a members’ area and documents to be available online. The internal grant application form was also made available digitally, making it accessible from computers or mobile phones and simplifying the application process. Other fresh content will continue to be added to our website, which was also rebranded with Girlguiding’s updated logo for 2023.

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2023

BSG welcomed new Trustees and Vice Presidents on board and we continue to enjoy support from dedicated groups of Ambassadors and Vice-presidents, who have helped the County in a variety of ways, including committee membership and representing the County at both local and national events.

We remain grateful that leaders at all levels have risen to the challenges presented by the past few years and are continuing to provide high quality experiences for our young members.

Being inclusive and impactful

Our County continues to welcome girls and volunteers from all backgrounds. We are committed to creating an inclusive environment where every girl – and volunteer - feels valued and celebrated. We are proud of our efforts to foster an inclusive culture that embraces and respects all backgrounds, beliefs, abilities and identities.

The County has awarded grants to girls and young women who would otherwise be unable to take part in activities, including international opportunities.

Making Girlguiding sustainable for the future

Our budget for the forthcoming year is prudent and realistic, taking into account existing and forthcoming financial challenges, as well as the need to resource our programme of activities and trainings. We continue to build the County after the pandemic and are updating our budget processes in line with this.

As part of a plan to engage much-needed volunteers, we have recently employed two part-time development workers who are actively recruiting volunteers. To assist them in this role, we are creating a package of training and support for people who come forward to join the County as volunteers. New recruits will be guided through the whole process from signing up to becoming a fullyqualified leader of a sustainable unit.

BSG has featured on local radio and in the press as editorial features and advertisements placed as part of our Membership Growth and Retention programme.

The County Fundraising Committee is researching and applying for grants and funding for specific projects in the County. Recent months have seen fewer opportunities to apply for grants but we remain focused on seeking funding to ensure sustainability for our units. We plan to offer training in grant application techniques to our unit leaders in the coming months.

Financial review

The main income for the County comes from the annual subscription charge which is collected centrally and paid over to the County in April of each year. The income received in April 2022, for the year to March 2023, was significantly up on the prior year but not back to its pre-pandemic level. Every effort has been made to continue to reduce costs where possible in the current year and we will continue to review and reduce costs where possible. These actions, together with grant funding, means that the Trustees are able to report a surplus of income over expenditure for the year.

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2023

Securing income from sources other than our membership fees will be key to our financial security going forward.

During the year the Association has received income of £138,666 (2022: 99,274) and incurred expenditure of £112,372 (2021: £88,138), resulting in an excess of income over expenditure of £26,294 (2021: £11,136).

Going Concern

After making appropriate enquiries, the Trustee Board continues to have a reasonable expectation that the Association has adequate resources to continue in operational existence for the foreseeable future. For this reason it continues to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Going Concern accounting policy.

Reserves Policy

The unrestricted general purposes fund is free reserves which represent the "working capital" of the Association available to support short and medium term objectives and to safeguard against unexpected decreases in income. Charity Commission guidelines define free reserves as "income which becomes available to the charity and is to be expended at the Trustees' discretion in furtherance of any of the charity's objectives, but is not yet spent, committed or designated". The income this fund generates assists in maintaining the core support activities and to finance future activities. The Trustee Board considers that an appropriate policy is to maintain these reserves at a level which would be able to meet, for a period of one year, Guiding, administration and headquarters running costs. The level of free reserves at 31 March 2023 was £69,723 (2022: £206,245) and would cover these costs for just over seven months. This is down considerably from the prior year due to the investments made in the year. The investment funds at 31 March 2023 were £145,000, and whilst not included in the free reserves figure, would be available to cover any expenditure not covered by the free reserves if that situation should arise.

Designated Funds are those that the Association has set aside for specific purposes. These funds which are not invested in fixed assets amount to £148,362 (note 19) and could, if required, be utilised for other purposes. The main designated funds are as follows:

(iv) the Briarlands activity site fund which is used for the operation of our County Activity site at Briarlands, near Bitton, South Gloucestershire.

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2023

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The trustees have no beneficial interest in the charity.

Approved by the trustees on 11 November 2023 and signed on their behalf by

Lorna Lee - County Commissioner (Joint) and Chair

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

INDEPENDENT EXAMINER'S REPORT

YEAR ENDED 31 MARCH 2023

Independent examiner's report to the trustees of The Guide Association - Bristol and South Gloucestershire

I report to the trustees on my examination of the accounts of The Guide Association – Bristol and South Gloucestershire (the Charity) for the year ended 31st March 2023.

Responsibilities and basis of report

As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 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 accounts do not accord with those records; or

  2. the accounts 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 proper understanding of the accounts to be reached

Joshua Kingston BSc., ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: 11 November 2023

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and grants
2
Guiding activities
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Charitable Activities
Guiding activities
6
Administration and general
7
County properties
8
Total expenditure
Net income
9
Investment losses in the year
Net movement in funds
Total funds at start of year
18
Total funds at end of year
18		 Unrestricted
Funds
£
6,241
92,632
10,756
5,480		 Restricted
Funds
£
23,557
-
-
-		 Total Funds
2023
£
29,798
92,632
10,756
5,480		 Total Funds
2022
£
34,031
61,082
4,012
149
115,109 23,557 138,666 99,274
44,275
25,876
42,221		 -
-
-		 44,275
25,876
42,221		 18,465
28,379
41,294
112,372 - 112,372 88,138
2,737
(5,000)
(2,263)
836,877		 23,557
-
23,557
17,078		 26,294
(5,000)
21,294
853,955		 11,136
-
11,136
842,819
834,614 40,635 875,249 853,955

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 13 to 25 form part of these financial statements See note 12 for fund-accounting comparative figures

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

BALANCE SHEET

AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
13
Investments
14
Current assets
Stock
Debtors
15
Cash at bank and in hand
Liabilities
Creditors : amounts falling
due within one year
16
Net current assets
Total assets less current liabilities
Net assets
FUNDS
Unrestricted funds
General funds
19
Designated funds
19
Restricted funds
19
Total funds		 2023
£
471,529
145,000
616,529
2,662
1,072
262,406
266,140
(7,420)
258,720
875,249
875,249
214,723
619,891
40,635
875,249		 2022
£
476,013
-
476,013
2,044
9,189
371,944
383,177
(5,235)
377,942
853,955
853,955
206,245
630,632
17,078
853,955

These financial statements were approved by the Trustees on 11 November 2023 and are signed on their behalf by:

Lorna Lee

County Commissioner (Joint) and Chair

The notes on pages 13 to 25 form part of these financial statements

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

1 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except for investments which have been included at fair value) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019 and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

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 charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern. Please see Trustees Annual Report for further details.

Income

Income from donations is included in income when these are receivable, except as follows:

I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;

II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Legacies are included on a receivable basis where charity is entitled to the income, it can be measured reliably and receipt is probable. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is not included in income but is treated as a contingent asset and disclosed if material.

Investment income is included on a receivable basis.

Donations in kind comprise donated services where the costs are measurable and the services would otherwise have to be paid for to maintain operational effectiveness.

Expenditure

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

Raising funds

Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale.

Charitable Activities

Grants awarded are allocated to charitable activities.

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

1 Accounting policies (continued)

Grants awarded are treated as expenditure and a liability in the accounts as soon as they become legal or constructive obligations. In the case of multi-year grant awards, the funding for all years is immediately recognised unless there are conditions which need to be met by the recipient to enable the release of subsequent years’ funding.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.

Pension costs and other post-retirement benefits

The charity contributes to defined contribution pension schemes. Contributions payable to the charity's pension schemes are charged to the Statement of Financial Activities in the period to which they relate.

Tangible fixed assets

Fixed assets are held at cost less accumulated depreciation. Assets costing less than £500 are not capitalised. Depreciation is calculated so as to write off the cost of an asset, less its estimated ultimate residual value, over the useful life of that asset as follows:

Activity Centre - straight line 2% Freehold Property - straight line 5% Plant and Equipment - straight line 20% Fixtures and Fittings - straight line 10%

Stock

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

Donated items are not valued in stock and recognised in income only when sold.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted

Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.

Further explanation of the nature and purpose of each fund is included in note 18 of the financial statements.

Investments

Investments are recorded initially at fair value which is normally the transaction price excluding transaction costs. Subsequently they are measured at fair value with changes recognised in gains/losses on investments if the fair value can be measured reliably.

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

1 Accounting policies (continued)

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.

Cash and cash equivalents

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

2 Income from: Donations and grants

Income from: Donations and grants
Current Year
Donations
Grants received		 Unrestricted
Funds
£
6,241
-		 Restricted
Funds
£
-
23,557		 Total Funds
2023
£
6,241
23,557
6,241 23,557 29,798

During the year, the charity received government grants totalling £Nil (2022 - £16,238) in respect of Covid support.

Prior Year
Donations
Grants received		 Unrestricted
Funds
£
2,793
16,238		 Restricted
Funds
£
-
15,000		 Total Funds
2022
£
2,793
31,238
19,031 15,000 34,031

3 Income from: Guiding activities

Guilding Activities
Membership fees and levy
Activity fees
Income from the use of Briarlands
Income from the sale of badges and awards		 Total Funds
2023
£
44,394
27,902
14,541
5,795		 Total Funds
2022
£
31,928
8,458
17,102
3,594
92,632 61,082

All income from Guiding activities in 2023 and 2022 was unrestricted.

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THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

4 Income from: Other trading activities

Income from: Other trading activities
Rental income for the use of County HQ
Other income - insurance claims
All income from other trading activities in 2023 and 2022 was unrestricted.		 Total Funds
2023
£
6,565
4,191		 Total Funds
2022
£
4,012
-
10,756 4,012

5 Income from: Investments

Distributions from investments
Interest received		 Total Funds
2023
£
4,035
1,445		 Total Funds
2022
£
-
149
5,480 149

All income from investments in 2023 and 2022 was unrestricted.

6 Expenditure on: Guiding activities

Training costs
Grants awarded
County activities
Marketing
Badges and awards		 Total Funds
2023
£
1,848
1,881
28,323
7,954
4,269		 Unrestricted
Funds
£
1,318
8
5,493
1,742
3,754		 Restricted
Funds
£
-
6,150
-
-
-		 Total Funds
2022
£
1,318
6,158
5,493
1,742
3,754
44,275 12,315 6,150 18,465

All expenditure on Guiding activities in 2023 was unrestricted.

16

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

7 Expenditure on: Administration and general

Expenditure on: Administration and general
Salaries and Wages
Subscriptions and donations
Telephone and postage
Printing and stationery
Motor and travelling
Computer costs
Legal and professional
Sundries
Governance Costs
Accountancy and IE fees
Trustees' insurance		 Total Funds
2023
£
19,599
35
1,238
641
517
836
949
200
1,020
841		 Total Funds
2022
£
20,094
75
1,376
825
662
2,227
664
105
900
1,451
25,876 28,379

All expenditure on administration and general in 2023 and 2022 was unrestricted.

8 Expenditure on: County Properties

Rates and sewerage
Ground Rent
Light & Heat
Insurance
Cleaning and refuse
Repairs and maintenance
Depreciation		 Total Funds
2023
£
772
10
8,819
6,077
5,292
5,978
15,273		 Total Funds
2022
£
522
10
6,673
8,458
4,644
6,119
14,868
42,221 41,294

All expenditure on county properties in 2023 and 2022 was unrestricted.

17

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

9 Net income for the year

This is stated after charging:

This is stated after charging:
2023 2022
£ £
Independent examiner's fees 1,020 900
Trustees' travel, meeting and training expenses 450 474
Depreciation 15,273 14,868

During the year 2 Trustees (2022: 1) have been reimbursed for their out of pocket travel expenses for £232 (2022: £121). No Trustee received any remuneration during the year.

Aggregate donations from Trustees, key management personnel, and other related parties was £Nil (2021: £Nil).

10 Staff costs and numbers

The aggregate payroll costs were:

Wages & salaries
Pension contributions		 2023
£
19,471
128		 2022
£
19,944
150
19,599 20,094

No employee received emoluments of more than £60,000.

The average weekly number of employees during the year was 2 (2022: 2), calculated on the basis of average headcount. The total employment benefits received by key management personnel including employer national insurance and employer pension were £nil in current and prior year.

11 Taxation

The charity is exempt from corporation tax on its charitable activities.

18

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

12 Statement of Financial Activities comparative figures

For the year ended 31 March 2022
Income from:
Donations and grants
Guiding activities
Other trading activities
Investments
Total income
Expenditure on:
Guiding Activities
Administration and General
County Properties
Total expenditure
Net income/(expenditure) for the year
Total funds at start of year
Total funds at end of year
Tangible fixed assets
Activity
Centre
£
Cost or valuation
At 1 April 2022
490,721
Additions
-
At 31 March 2023
490,721
Depreciation
At 1 April 2022
93,500
Charge for the year
9,815
At 31 March 2023
103,315
Net book value
At 31 March 2023
387,406
At 31 March 2022
397,221		 For the year ended 31 March 2022
Income from:
Donations and grants
Guiding activities
Other trading activities
Investments
Total income
Expenditure on:
Guiding Activities
Administration and General
County Properties
Total expenditure
Net income/(expenditure) for the year
Total funds at start of year
Total funds at end of year
Tangible fixed assets
Activity
Centre
£
Cost or valuation
At 1 April 2022
490,721
Additions
-
At 31 March 2023
490,721
Depreciation
At 1 April 2022
93,500
Charge for the year
9,815
At 31 March 2023
103,315
Net book value
At 31 March 2023
387,406
At 31 March 2022
397,221		 Freehold
Property
£
129,950
-		 Unrestricted
Funds
£
19,031
61,082
4,012
149		 Restricted Total Funds
Funds
2022
£
£
15,000
34,031
-
61,082
-
4,012
-
149
15,000
99,274
6,150
18,465
-
28,379
-
41,294
6,150
88,138
8,850
11,136
8,228
842,819
17,078
853,955
Fixtures
and Fittings
Total
£
£
3,380
639,453
-
10,789
3,380
650,242
3,217
163,440
66
15,273
3,283
178,713
97
471,529
163
476,013
84,274 15,000
12,315
28,379
41,294		 6,150
-
-
81,988 6,150
2,286
834,591		 8,850
8,228
836,877 17,078
Plant and
Equipment
£
15,402
10,789		 Fixtures
and Fittings
£
3,380
-
490,721 129,950 26,191 3,380
93,500
9,815		 52,412
4,140		 14,311
1,252		 3,217
66
103,315 56,552 15,563 3,283
387,406 73,398 10,628 97
397,221 77,538 1,091 163

13 Tangible fixed assets

19

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

14 Fixed asset investments

Fixed asset investments
Additions to investments at cost
Net loss on revaluation
Market value at 31 March 2023		 Investment
Funds
£
150,000
(5,000)		 Total
£
150,000
(5,000)
145,000 145,000

During the year the charity invested in the M&G Charifund and the CCLA COIF Charities Ethical Investment Fund.

15 Debtors

Due in less than one year:
Trade debtors
Prepayments
Other debtors
Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred Income (Note 17)
Other creditors
Deferred income
At 1 April 2022
Deferred during the year
Released during the year
At 31 March 2023		 2023
£
367
705
-		 2022
£
2,563
6,373
253
1,072 9,189
2023
£
170
1,928
1,958
3,364		 2022
£
2,641
1,054
1,245
295
7,420 5,235
2023
£
1,245
1,628
(915)		 2022
£
2,580
525
(1,860)
1,958 1,245

16 Creditors: amounts falling due within one year

17 Deferred income

Deferred income relates to receipts for Guiding events being held in a future period.

20

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

18 Movement in funds

For the year ended 31 March 2023

Restricted funds
H Yeo & A Scillitoe fund
Kay Cook Memorial fund
Development Worker fund
Grants for Briarlands Activity
Site
Hardship grants
Unrestricted funds
Designated funds
Briarlands activity site
County Badge fund
Fixed Asset fund
Grant Giving fund
Heritage fund
IT fund
Legacy fund
Property fund
Total designated funds
General funds
Total funds
Celebrations and Thanks and
Recognition fund
Membership, Growth and
Retention fund
Membership, Growth and
Retention fund
Adult Support, Training and
Development		 At 1 April
2022
£
5,254
907
917
10,000
-
-		 Income
£
-
-
-
-
4,500
19,057		 Expenditure
& Losses
investments
£
-
-
-
-
-
-		 At 31 March
Transfers
2023
£
£
-
5,254
-
907
-
917
-
10,000
-
4,500
-
19,057
-
40,635
-
3,133
(7,950)
31,721
-
4,628
-
2,217
10,789
471,529
-
7,510
-
5,240
(2,839)
1,624
-
55,216
-
6,270
-
30,803
-
619,891
-
214,723
-
834,614
-
875,249
17,078 23,557 - -
3,205
34,505
4,628
1,065
476,013
9,242
5,240
4,463
55,183
6,285
30,803		 -
22,372
-
5,524
-
-
-
-
33
-
-		 (72)
(17,206)
-
(4,372)
(15,273)
(1,732)
-
-
-
(15)
-		 -
(7,950)
-
-
10,789
-
-
(2,839)
-
-
-
630,632
206,245		 27,929
87,180		 (38,670)
(78,702)		 -
-
836,877 115,109 (117,372) -
853,955 138,666 (117,372) -

21

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

18 Movement in funds (continued)

Restricted funds

H Yeo & A Scillitoe fund - To provide training bursaries for Divisions within the County.

Kay Cook Memorial fund - A legacy received from the estate of the late Dorothy Kathleen Anne Cook. The money can be used as either capital or income as the County's trustees shall decide to help in each calendar year one or two guides with financial difficulties from Guide Companies within the area served by the Bristol & South Gloucestershire Guide Association to attend a camp or camps.

Membership, Growth and Retention fund - To develop Girlguiding Bristol and South Gloucestershire as the second centenary continues. Previously known as the Growing Guiding fund.

Development worker fund - To assist with the costs of employing a development worker to continue our work on membership, growth and retention

Youth sector Support fund - monies received and expended in the prior year towards training, website development and to assist units in financial hardship

Grants - During the year grants were received for hardship to be awarded to units in specific postal areas and to provide additional activities at our County activity site

Designated funds

Adult Support, Training and Development - Funds to be used for training County members.

Badminton Cottages - This fund represented the funds held on closure of Badminton Cottages. The Trustees have agreed that these funds should be used in the maintenance and development of the Briarlands Activity Centre and have been transferred to the Briarlands Activity Site designated fund during the prior year.

Briarlands activity site - Funds to be used for the operation of the Briarlands Activity Site.

Celebrations and Thanks and Recognition fund - Established in 2014 to meet the costs of celebrating the Brownie centenary and redesignated during the year to support the costs of member activities for Guiding celebrations.

County Badge fund - Funds for the operation of the purchase of restricted Girlguiding badges and awards.

Fixed assets - these funds represent the value of tangible fixed assets held in the Balance Sheet and are included within a separate designated fund to indicate that these funds are not available to be spent within general funds or free reserves without the sale of the assets. As at 31 March 2023 this reserve amounted to £471,529 (2022: £476,013).

Grant Giving fund - To be used to award grants to members of the County. Grants are awarded in

Heritage fund - To enable the resources and archive systems within the County to be catalogued and stored appropriately to maintain its history.

IT fund - To set aside funds to provide or update IT equipment within the county.

22

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

18 Movement in funds (continued)

Legacy fund - Where funds have been donated to the County following the death of a supporter but have not had any restrictions placed on the use of those funds, they have been put aside to ensure that they are used for the benefit of the girls, as the Trustees consider appropriate.

Membership, Growth and Retention fund - To develop Girlguiding Bristol and South Gloucestershire as the second centenary continues. Previously known as the Growing Guiding fund.

Property fund - To meet the increasing costs of maintaining the properties for which the County is responsible.

23

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

18 Movement in funds (continued)

For the year ended 31 March 2022
At 1 April
2021
£
Restricted funds
H Yeo & A Scillitoe fund
6,404
Kay Cook Memorial fund
907
917
Development Worker Fund
-
Youth Sector Support fund
-
8,228
Unrestricted funds
Designated funds
3,664
Badminton Cottages
15,161
Briarlands activity site
4,831
4,822
County Badge fund
1,128
Fixed Asset fund
490,881
Grant Giving fund
9,500
Heritage fund
5,240
IT fund
4,463
Legacy
55,181
7,141
Property fund
30,803
Total designated funds
632,815
General funds
201,776
834,591
Total funds
842,819
Adult Support, Training and
Development
Celebrations and Thanks and
Recognition fund
Membership, Growth and
Retention fund
Membership, Growth and
Retention fund		 For the year ended 31 March 2022
At 1 April
2021
£
Restricted funds
H Yeo & A Scillitoe fund
6,404
Kay Cook Memorial fund
907
917
Development Worker Fund
-
Youth Sector Support fund
-
8,228
Unrestricted funds
Designated funds
3,664
Badminton Cottages
15,161
Briarlands activity site
4,831
4,822
County Badge fund
1,128
Fixed Asset fund
490,881
Grant Giving fund
9,500
Heritage fund
5,240
IT fund
4,463
Legacy
55,181
7,141
Property fund
30,803
Total designated funds
632,815
General funds
201,776
834,591
Total funds
842,819
Adult Support, Training and
Development
Celebrations and Thanks and
Recognition fund
Membership, Growth and
Retention fund
Membership, Growth and
Retention fund		 Income
£
-
-
-
10,000
5,000		 Expenditure
£
(1,150)
-
-
-
-
(5,000)		 At 31 March
Transfers
2022
£
£
-
5,254
-
907
-
917
-
10,000
-
-
-
17,078
-
3,205
(15,161)
-
23,161
34,505
-
4,628
-
1,065
-
476,013
-
9,242
-
5,240
-
4,463
-
55,183
-
6,285
-
30,803
8,000
630,632
(8,000)
206,245
-
836,877
-
853,955
8,228 15,000 (6,150) -
3,664
15,161
4,831
4,822
1,128
490,881
9,500
5,240
4,463
55,181
7,141
30,803		 -
-
27,882
-
2,972
-
-
-
-
2
-
-		 (459)
-
(21,369)
(194)
(3,035)
(14,868)
(258)
-
-
-
(856)
-		 -
(15,161)
23,161
-
-
-
-
-
-
-
-
-
632,815
201,776		 30,856
53,418		 (41,039)
(40,949)		 8,000
(8,000)
834,591 84,274 (81,988) -
842,819 99,274 (88,138) -

24

THE GUIDE ASSOCIATION - BRISTOL AND SOUTH GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

19 Analysis of net assets between funds

As at 31 March 2023
Tangible fixed assets
Investments
Other net assets
As at 31 March 2022
Tangible fixed assets
Net current assets		 Unrestricted Unrestricted
Restricted
Designated
General
Total
Funds
Funds
Funds
£
£
£
£
-
471,529
-
471,529
-
-
145,000
145,000
40,635
148,362
69,723
258,720
40,635
619,891
214,723
875,249
Unrestricted Unrestricted
Restricted
Designated
General
Total
Funds
Funds
Funds
£
£
£
£
-
476,013
-
476,013
17,078
154,619
206,245
377,942
17,078
630,632
206,245
853,955

20 Related party transactions

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.

21 County activity groups

The independent groups which provide specialist activities are governed by their individual constitutions and are responsible for preparing their own annual accounts. The accounts are not included in the accounts of The Guide Association - Bristol and South Gloucestershire. The income and expenditure of the following groups for the year is as follows:

Funds as at
Income Expenditure year end
£ £ £
Avon Scout and Guide Canoe Club (to year ended 31 5,821 (4,999) 4,900
December 2022)
Joint Scout and Guide Rowing and Pulling Club (to year 3,728 (1,139) 7,835
ended 31 December 2022)
BP Boathouse (to year ended 31 March 2023) 2,607 (5,587) 36,046

25