**Charity Registration No. 283701** ## **THE GUIDE ASSOCIATION SUSSEX EAST** **KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2021** **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY LEGAL AND ADMINISTRATIVE INFORMATION** ## **Trustees** |Mrs G Martin|President| |---|---| |Mrs B Boakes|County Commissioner| |Mrs N Brindley|Assistant County Commissioner| |Mrs S Brown|Assistant County Commissioner| |Mrs R Heyes|Assistant County Commissioner| |Mrs A Longhurst|Chair of Finance| |Mrs E Wink|County Treasurer| |Mrs J Whittle|Chair of Adult Support| |Miss J Milne|Chair of Programme Initiatives| |Mr K Harmer|Chair of Marketing and Communication| |Mrs J Weston|Chair of Picketts Wood| |Miss C Lapping|Division Commissioner - Bexhill| |Mrs E Shelley|Division Commissioner - Brighton East| |Miss G Sullivan|Division Commissioner - Brighton West| |Mrs J McMahon &|Joint Division Commissioners -| |Mrs J Gott|Eastbourne| |Mrs J Harmer|Division Commissioner - Hastings| |Mrs L Saunders &|Joint Division Commissioners -| |Ms A Gregory|Hove (until 25.05.2021)| |Mrs L Saunders|Division Commissioner - Hove (from| ||26.05.2021)| |Mrs L Wakeling &|Joint Division Commissioners -| |Mrs J Barnes|Lewes (until 16.06.2021)| |Mrs L Wakeling|Division Commissioner - Lewes (from| ||17.06.2021)| |Mrs S Brown|Division Commissioner - Rother| |Miss S Eyres|Division Commissioner - Rye| |Mrs J Kent &|Joint Division Commissioners -| |Mrs C Burgess|Seahaven| |Ms A Burgess|Division Commissioner - St Leonards| |Mrs C Carpenter|Division Commissioner - Weald| |Mrs J Steen|Chairman Trefoil Guild *| * denotes non voting member **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY LEGAL AND ADMINISTRATIVE INFORMATION** |**Activity Adviser - Adult Leadership Co-ordinator**|Mrs G Procter| |---|---| |**Activity Adviser - Boating**|Mrs D Dodd| |**Activity Adviser - Brownie**|Mrs J Harmer| |**Activity Adviser - Camp**|Mrs L Dupret| |**Activity Adviser - Co-ordinator for Commissioner**|| |**Mentors**|Mrs J Whittle| |**Activity Adviser - Duke of Edinburgh Award**|Mrs C Blair| |**Scheme**|| |**Activity Adviser - Guide**|Mrs L Wakeling| |**Activity Adviser - International**|Mrs B Hinton| |**Activity Adviser - Joint Outdoor Activity**|Mrs D Barratt-Gray| |**Activity Adviser - Joint Outdoor Activity**|Mrs L Dupret| |**Activity Adviser - Residential**|Mrs C Crerie| |**Activity Adviser - Press and Public Relations**|Mr K Harmer| |**Activity Adviser - Queens Guide**|Mrs L Scott| |**Activity Adviser - Rainbow**|Miss L Woodard| |**Activity Adviser - Ranger**|Mrs S King| |**Activity Adviser - Training**|Mrs R Bonninga| |**Activity Adviser - Walking**|Miss D Jones| |**Sub Committee - Adult Support**|Mrs J Whittle - Chairperson| |**Sub Committee - Marketing and Communication**|Mr K Harmer - Chairperson| |**Sub Committee - Picketts Wood Campsite**|Mrs J Weston - Chairperson| |**Sub Committee - Programme Initiatives**|Miss J Milne - Chairperson| |**Sub Committee - Finance**|Mrs A Longhurst - Chairperson| **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY LEGAL AND ADMINISTRATIVE INFORMATION** |**Charity number**|283701| |---|---| |**Principal address**|High Pines| ||Vicarage Lane| ||Burwash Common| ||Etchingham| ||TN19 7LJ| |**Independent examiner**|Price & Company| ||30-32 Gildredge Road| ||Eastbourne| ||East Sussex| ||BN21 4SH| |**Bankers**|Barclays Bank PLC| ||63-67 Terminus Road| ||Eastbourne| ||East Sussex| ||BN21 3NE| **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 5| |Independent examiner's report|6| |Statement of financial activities|7 - 8| |Balance sheet|9| |Notes to the accounts|10 - 24| **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** The trustees present their annual report and financial statements for the year ended 31 December 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the county'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 (FRS 102) " (effective 1 January 2019 ). ## **Objectives and activities** The objectives of the c ounty are those of The Guide Association and can be summarised as: To enable and encourage girls and young women to fulfil their potential to take an active and responsible role in society; To have sufficient adult volunteer leaders to enable every girl and young woman to have the opportunity to join us; To sustain and promote a stimulating and enjoyable programme of activities based on guiding principles; To ensure that all adult leaders within the c ounty are appropriately trained and fully supported; To identify and make use of all available resources and expertise for the benefit of members; To act as a communication channel between the Divisions and Girlguiding London and South East England Region. The trustees have had regard to the guidelines issued by the Charity Commission relating to the public benefit and are satisfied that the charity confers a public benefit. The c ounty follows the charitable objectives of Girlguiding in providing a programme of activities which has identifiable public benefit. We work to be positively open to all young girls and young women between the ages of 5 and 26. We aim to encourage girl led guiding so more can enjoy the fun and adventure that is found in guiding. Girlguiding Sussex East County Five Year Forward Plan sets out to encourage flexible guiding at all levels to allow more children to join the organisation and not be a statistic on a Waiting To Join List. ## **Policies** To achieve the above objectives, the county follows the policies and rules set out in The Guiding Manual and those published by the Guide Association. In providing activities, the county promotes the use of the g uiding method which is also set out in this manual . Membership of the Association is open to all girls and women from the age of five who are prepared to make the promise. Membership is also open to women and men aged 18 and over who believe in the ethos of g uiding. The Guide Association encourages girls and adults with disabilities and provides active support to such members in their Units. There have been no material changes in policy during the year under review. On appointment, a trustee has a session with the County Commissioner(s) and a file of information, which includes documentation provided by the Charity Commission, is given to each trustee. In addition all Division Commissioners complete an Induction Programme as laid down by The Guide Association. All trustees have a Disclosure and Barring Screening . - 1 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **Review of activities** The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the county should undertake. We started 2021 hoping that the events deferred from 2020 due to the global pandemic would be able to take place. Unfortunately with the continued situation and on-going lockdowns, Girlguiding remained in a challenging position. Numerous Units were able to meet outdoors face to face, and in person, and there was still an opportunity for virtual meetings to take place as well. As before, our Volunteers rose to the challenges of this, offering meetings in all these ways, as well as changing plans at short notice in instances of increased infection rates. Hybrid meetings, on-line, outdoors and indoors have all had to take place at various stages through the year, and we have managed to continue to provide our girls with incredible opportunities across the County in all these formats. Volunteers have once again provided on-line virtual events across the County which have proved very popular with the girls and their families, and we have managed to engage parents and siblings in the activities and competitions we ran. As things have improved, we have successfully provided a virtual event for each season, and unless the situation changes, do not intend to continue with these. We have held our annual Training event for Volunteers, which took place as an on-line weekend, rather than in person, although we intend to revert to face-to-face events from 2022. However this training was well received and attended by large numbers of volunteers, who enjoyed the opportunity to join those elements they were most interested in from home, which helped those who may otherwise not attend. In addition, mandatory Leader trainings have been held and well attended, although mostly in the virtual world. We did also manage to provide some face to face opportunities at a County level – we held a walking/ incident event at Sealarks campsite in Seaford on a Saturday, which was followed by a Ranger overnight into the Sunday. We were offered the opportunity to present the medals at the finish line of the London to Brighton bike-ride which was fantastic for us to be able to facilitate. We have as a result been invited back to repeat this in 2022. Some of our members had been invited to attend an International camp in Ireland but this was held virtually so we all joined the activities remotely, which was really quite amazing to see virtual guiding on a global scale. We also attended a local 3-day event at which we held a recruitment stand and were lucky enough to encourage some new girls and adults to join us. We also held our Annual Awards events for girls and Adults in person, which was absolutely wonderful to be able to share and celebrate with all recipients. The County has maintained a flexible approach to leadership at county, division, district and unit levels with some team appointments and job shares. This has proved to be an extremely valuable way of encouraging several volunteers to fill vacancies at district and division levels. Our County strategic plan was updated in the summer of 2020 to take into account the ongoing pandemic restrictions at that time , and is due for a review in 2022 when hopefully the restrictions will be eased. The County plan is based on the Girlguiding Strategy titled ‘Today, Tomorrow, Together’ introduced in 2020. - 2 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** Although we generally hope to run a Small Grants programme across the County, due to the ongoing pandemic we did not do this in 2021. However the programme is planned to open in 2022 which will enable groups to enjoy more activities and events. Unfortunately fundraising events which are a predominant part of unit money have not been possible although the annual Girlguiding Census which is payable by each member annually as our ‘membership and insurance’ fee to our County, Region and nationally is still due each year. In an attempt to support all units as there has been no income, the County has determined to maintain its portion of this to the same as previously, with no increase, to safeguard the financial stability of our areas. Fortunately there have been National grants, some of which have been made available to applications from units in our County. Our Trefoil and County Associates have continued to maintain contact within their groups, including newsletters, zoom meetings, weekly quiz competitions and telephone calls. All are missing the face to face social aspects of Guiding. As a county we have continued to support our Commissioners with forums, workshops, and discussion groups, most of which have been held virtually. Looking forward to 2022, we are hoping to see things return to a more traditional offering for our girls and volunteers, including being able to go away with units, and to providing excellent opportunities for the County to join together in celebration of the Platinum Jubilee, for which a large scale event is in the planning stage. As we move to more in person events being available, we will be seeking to provide recruitment opportunities across the County, and to being able to meet our volunteers to celebrate their successes, provide support and training, and keeping Guiding alive within our area. ## **Voluntary services** All adult members of the Guide Association are unpaid volunteers and in 2021 across the County we experienced a reduction in the number of our volunteers. There has been fluctuation during the year, which seems to be a result of the ongoing pandemic, but numbers are happily now on the rise. At the end of the year, we had just under 1000 adult volunteers, which includes commissioners and advisers , supporting guiding across the county. These volunteers enabled 600 Rainbows, 1561 Brownies, 789 Guides, 131 Ranger members and 68 young leaders (under 26 years of age) to take part in guiding in Girlguiding Sussex East County , which shows increased numbers at all levels. In addition to the appointed volunteers, there are many people who give freely of their time to units in a variety of ways. In summary, without these amazing volunteers there would be no guiding in the county. - 3 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **Achievements and performance** ## **Financial review** The attached accounts show the financial position of the c ounty as at the year end, which the Trustees consider to be sound. The Charity's bankers are Barclays Bank plc for all centrally administered accounts. Bank accounts are held separately for Training, Badges, Picketts Wood Campsite, Outdoor Activities and the figures are included in these accounts. The county’s main source of income is from subscriptions paid by all members. As in the previous year, we were again fortunate to receive an East Sussex County grant and also a Government Covid Grant to support Picketts Wood Campsite due to the site having to close during the pandemic. It is the policy of the county that unrestricted free reserves funds which have not been designated for a specific use should be maintained at a level equivalent to one year's expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the county’s current activities while consideration is given to ways in which additional funds may be raised. This level of resources has been maintained throughout the year. Reserves are additionally held to finance future county events. The investments are held to provide income to supplement the members ' subscription income. Steps are being taken to reduce the level of free reserves held . The trustees have assessed the major risks to which the county is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. ## **Structure, governance and management** Guiding within the United Kingdom is organised in a series of areas to provide support, lines of two-way communication and opportunities for young members, Leaders and Commissioners to make decisions and take responsibility. The c ounty is one of nineteen separately constituted areas of Girlguiding London and South East England established for this purpose. In a similar way the c ounty is divided into twelve Divisions and further sub-divided into Districts and Units. All of these guiding groups are responsible for their own affairs and are not included in the accounts of the c ounty. ## **Area of operation** The Guide Association Sussex East is responsible for the promotion and administration of guiding in Girlguiding Sussex East County. ## **Governing body** The c ounty is governed by an Executive Committee, comprising, among others, of representatives of each of the Divisions within the area of operation, Bexhill, Brighton East, Brighton West, Eastbourne, Hastings, Hove, Lewes, Rother, Rye, Seahaven, St Leonards and Weald. - 4 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **Trustees** The Trustees are voting members of the Executive Committee. With the exception of the County Commissioner(s), who are appointed by the Region Chief Commissioner, Girlguiding London and South East England Region, in consultation with members of the Executive Committee, all members of the Executive Committee are appointed by the County Commissioners in consultation, where appropriate, with members of the Division Executive Committees. The members of the Executive Committee during the year and to the financial year end of these financial statements were as detailed in the Reference and Administration details page. ## **Organisational structure** The County Executive Committee is the decision making group for policy and management decisions. Four main committees report to this Executive Committee: Adult Support, Finance, Programme Initiatives and Marketing and Communication. The c ounty campsite, Picketts Wood, continues with its site management. The Trustees' r eport was approved by the Board of Trustees. .............................. Mrs B Boakes Trustee **Date: .............................................** - 5 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GUIDE ASSOCIATION SUSSEX EAST** I report to the trustees on my examination of the financial statements of The Guide Association Sussex East (the county) for the year ended 31 December 2021. ## **Responsibilities and basis of report** As the trustees of the county you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the county’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by 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 now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no 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 county as required by section 130 of the 2011 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 financial statements to be reached. ## **Nathan Coker FCCA** 30-32 Gildredge Road Eastbourne East Sussex BN21 4SH Dated: ......................... - 6 - ## **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021** |**Current financial year**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general d esignated**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**Income from:**
Voluntary income
**3**
29,650
383
-
Charitable activities
**4**
13,206
-
-
Investments
**5**
4,793
-
-
**Total income**
47,649
383
-
**Expenditure on:**
Charitable activities
**6**
50,795
-
70
Net gains/(losses) on investments
**11**
22,394
-
-
**Net movement in funds**
19,248
383
(70)
Fund balances at 1 January 2021
302,524
36,090
281
**Fund balances at 31 December**
**2021**
321,772
36,473
211|**Total**
**2021**
**£**
30,033
13,206
4,793
48,032
50,865
22,394
19,561
338,895
358,456|Total
2020
**£**
12,584
6,889
4,714| |---|---|---| |||24,187| |||31,401| |||9,981| |||2,767
336,128| |||338,895| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 7 - ## **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021** ## **Prior financial year** |**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general d esignated**
**2020**
**2020**
**2020**
**Notes**
**£**
**£**
**£**
**Income from:**
Voluntary income
**3**
12,584
-
-
Charitable activities
**4**
6,889
-
-
Investments
**5**
4,714
-
-
**Total income**
24,187
-
-
**Expenditure on:**
Charitable activities
**6**
31,271
37
93
Net gains/(losses) on investments
**11**
9,981
-
-
**Net movement in funds**
2,897
(37)
(93)
Fund balances at 1 January 2020
299,627
36,127
374
**Fund balances at 31 December 2020**
302,524
36,090
281|**Total**
**2020**
**£**
12,584
6,889
4,714| |---|---| ||24,187| ||31,401| ||9,981| ||2,767
336,128| ||338,895| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 8 - ## **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY BALANCE SHEET AS AT 31 DECEMBER 2021** |**Notes**
**Fixed assets**
Tangible assets
**12**
Investments
**13**
**Current assets**
Stocks
**14**
Debtors
**15**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**16**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**17**
Unrestricted funds - designated
**18**
General unrestricted funds
The accounts were approved by the Trustees on .............|**2021**
**£**
3,414
1,291
112,056
116,761
(56)
............|**£**
53,223
188,528
241,751
116,705
358,456
211
36,473
321,772
358,456|**2020**
**£**
3,844
7,255
114,006
125,105
(5,502)|**£**
53,244
166,048
219,292
119,603
338,895
281
36,090
302,524
338,895| |---|---|---|---|---| .............................. Mrs B Boakes **Trustee** - 9 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1 Accounting policies** ## **Charity information** The Guide Association Sussex East was formed by Royal Charter on 14 December 1922. The charity is a public benefit entity as per the charity commissions classification. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the county's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The county is a Public Benefit Entity as defined by FRS 102. The county has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements 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 the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The accounts are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the county has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the county. - 10 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1 Accounting policies (Continued)** ## **1.4 Income recognition** Income is recognised when the county is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the county has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the county has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts . ## **1.5 Expenditure recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Grants payable are payments made to third parties in the furtherance of the charitable objectives. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output. Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. - 11 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1 Accounting policies (Continued)** ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost (or deemed cost) and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Tangible fixed assets costing £200 or more are initially stated at cost. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Land Not depreciated Plant and machinery etc 25% reducing balance PR equipment 25% reducing balance Campsite equipment 25% reducing balance Picketts Wood campsite hut 10% straight line basis Picketts toilet block and fire shelter 25% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities . ## **1.7 Fixed asset investments** Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year . Transaction costs are expensed as incurred. ## **1.8 Impairment of fixed assets** At each reporting end date, the county reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) . ## **1.9 Stocks** Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell . Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. ## **1.10 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. - 12 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1 Accounting policies (Continued)** ## **1.11 Financial instruments** The C harity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised when the county becomes party to the contractual provisions of the instrument. Financial assets are offset, with the net amounts presented in the accounts when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## Derecognition of financial liabilities Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled. - 13 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **2 Critical accounting estimates and judgements** In the application of the county’s accounting policies, the trustees' are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## **3 Voluntary income** |**Unrestricted Unrestricted**
**funds**
**funds**
**general d esignated**
**£**
**£**
Legacies receivable
-
-
Grants
10,000
383
Subscriptions
19,650
-
29,650
383|**Total**
**2021**
**£**
-
10,383
19,650
30,033|**Total**
**2020**
**£**
500
12,000
84| |---|---|---| |||12,584| - 14 - ## **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **4 Charitable activities** |**Charitable**
**activities**
**Other income**
**2021**
**2021**
**£**
**£**
Sales within charitable activities
4,132
-
Leaders training, activities and outdoors
1,427
-
Thinking Day
26
-
Other income
-
7,621
5,585
7,621
Analysis by fund
Unrestricted funds - general
5,585
7,621
5,585
7,621|**Total**
**2021**
**Charitable**
**activities**
**Other income**
**2020**
**2020**
**£**
**£**
**£**
4,132
4,796
-
1,427
713
-
26
239
-
7,621
-
1,141
13,206
5,748
1,141
13,206
5,748
1,141
13,206
5,748
1,141|**Total**
**2020**
**£**
4,796
713
239
1,141
6,889
6,889
6,889| |---|---|---| - 15 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **5 Investments** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|
funds| ||**general**|
general| ||**2021**|
2020| ||**£**|
£| |Income from listed investments|4,787|
4,695| |Interest receivable|6|
19| ||4,793|
4,714| ## **6 Charitable activities** ||**Charitable**|**Charitable**| |---|---|---| ||**activities**|**activities**| ||**2021**|**2020**| ||**£**|**£**| |Depreciation and impairment|451|(4)| |Guiding activities|25,389|21,716| |Thinking day|26|239| |Eurojam loss|360|-| |Picketts Wood major works|6,540|-| |Olave 2024 expenses|-|37| ||32,766|21,988| |Grant funding of activities (see note 7)|11,962|3,560| |Share of support costs (see note 8)|6,137|5,853| ||50,865|31,401| |**Analysis by fund**||| |Unrestricted funds - general|50,795|31,271| |Unrestricted funds - designated|-|37| |Restricted funds|70|93| ||50,865|31,401| - 16 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **7 Grants payable** |Grants (including grants of equipment)|**2021**
**£**
11,962
11,962|**2020**
**£**
3,560| |---|---|---| |||3,560| ## **8 Support costs** |**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Rent and storage
2,497
-
Printing, postage
297
-
Publicity
1,201
-
Insurance
462
-
Accountancy fees
1,680
-
Sundry and other costs
-
-
6,137
-
Analysed between
Charitable activities
6,137
-|**2021**
**£**
2,497
297
1,201
462
1,680
-
6,137
6,137|**2020 Basis of allocation**
**£**
2,613 Support costs
384 Support costs
18 Support costs
433 Support costs
1,680 Support costs
725 Support costs
5,853
5,853| |---|---|---| Support costs includes payments to the independent examiners of £ 1,680 (2020 : £ 1,680 ) for independent examination fees. ## **9 Trustees** None of the trustees (or any persons connected with them) received any remuneratio n, benefits or incurred any expenses during the year. ## **10 Employees** There were no employees during the year. - 17 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **11 Net gains/(losses) on investments** |Revaluation of investments
**12**
**Tangible fixed assets**
**Cost**
At 1 January 2021
Additions
At 31 December 2021
**Depreciation and impairment**
At 1 January 2021
Depreciation charged in the year
At 31 December 2021
**Carrying amount**
At 31 December 2021
At 31 December 2020|**Unrestricted**Unrestricted
**funds**
funds
**general**
general
**2021**
2020
**£**
£
22,394
9,981
**Land and**
**buildings**
**Plant and**
**machinery etc**
**Total**
**£**
**£**
**£**
124,926
25,849
150,775
-
430
430
124,926
26,279
151,205
73,019
24,512
97,531
9
442
451
73,028
24,954
97,982
51,898
1,325
53,223
51,907
1,337
53,244|**Unrestricted**Unrestricted
**funds**
funds
**general**
general
**2021**
2020
**£**
£
22,394
9,981
**Land and**
**buildings**
**Plant and**
**machinery etc**
**Total**
**£**
**£**
**£**
124,926
25,849
150,775
-
430
430
124,926
26,279
151,205
73,019
24,512
97,531
9
442
451
73,028
24,954
97,982
51,898
1,325
53,223
51,907
1,337
53,244| |---|---|---| |||**Total**
**£**
150,775
430| |||151,205| |||97,531
451| |||97,982| |||53,223| |||53,244| - 18 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **13 Fixed asset investments** |**Cost or valuation**
At 1 January 2021
Additions
Valuation changes
At 31 December 2021
**Carrying amount**
At 31 December 2021
At 31 December 2020
**14**
**Stocks**
Badges and County stock
**15**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income|**Unlisted**
**investments**
**£**
166,048
87
22,393
188,528
188,528
166,048
**2021**
**2020**
**£**
**£**
3,414
3,844
**2021**
**2020**
**£**
**£**
96
1,615
1,195
5,640
1,291
7,255|**Unlisted**
**investments**
**£**
166,048
87
22,393
188,528
188,528
166,048
**2021**
**2020**
**£**
**£**
3,414
3,844
**2021**
**2020**
**£**
**£**
96
1,615
1,195
5,640
1,291
7,255| |---|---|---| |||188,528| |||188,528| |||166,048| |||**2020**
**£**
3,844| |||**2020**
**£**
1,615
5,640| |||7,255| - 19 - ## **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **16 Creditors: amounts falling due within one year** |**Creditors: amounts falling due within one year**||| |---|---|---| |Trade creditors
Accruals and deferred income|**2021**
**£**
26
30
56|**2020**
**£**
5,473
29| |||5,502| ## **17 Restricted funds** The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: ||**Balance at**|**Resources**|**Balance at**|**Resources**|**Balance at**| |---|---|---|---|---|---| ||**1 January 2020**|**expended**|**1 January 2021**|**expended**|**31 December 2021**| ||**£**|**£**|**£**|**£**|**£**| |County Associates|21|(5)|16|(4)|
12| |Masons Tents|353|(88)|265|(66)|
199| ||374|(93)|281|(70)|
211| ## PURPOSES OF RESTRICTED FUNDS ## County Associates A donation of £ 500 was received in 2010 towards the cost of a projector. This was added to equipment and is depreciated annually. ## Masons Tents A grant of £ 6,274 was received from the Masons. This has been added to equipment and is depreciated annually. - 20 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **18 Designated funds** The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes: |||||**Movement in funds**|**Movement in funds**|| |---|---|---|---|---|---|---| ||**Balance at**|**Resources**|**Balance at**|**Incoming**|**Resources**|**Balance at**| ||**1 January 2020**|**expended**|**1 January 2021**|**resources**|**expended**|**31 December 2021**| ||**£**|**£**|**£**|**£**|**£**|**£**| |Alice Godman -||||||| |Capital|1,500|-|1,500|-|-|1,500| |Alice Godman -||||||| |Income|4,949|-|4,949|-|-|4,949| |Pat Spicer Memorial||||||| |Fund|2,411|-|2,411|-|-|2,411| |Olave Camp 2019|12,267|(37)|
12,230|-|-|12,230| |Olave Camp 2024||||||| |contingency fund|15,000|-|15,000|-|-|15,000| |Eurojam 2021|-|-|-|383|-|383| ||36,127|(37)|
36,090|383|-|36,473| - 21 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **18 Designated funds (Continued)** ## PURPOSES OF UNRESTRICTED FUNDS ## Alice Godman The disposal income from this fund is available for grants to Guides and Rangers going abroad. ## Pat Spicer Memorial Fund This fund is to be used for two Brownie Leaders each year to attend a training course. ## Olave Camp The surplus from Olave camp held in 2019 would be used as follow - Grants to assist units/small groups to attend national or international camps with a proviso of sharing knowledge. - Money to provide a marketing budget for our 2024 camp - Money available to cover expenses for the venue research and planning teams ## Olave Camp 2024 contingency fun d This fund is money from previous Olave camps to be used towards to the next Olave camp planned for 2024. ## Eurojam 2021 The income was generated from grants given to participants to attend Eurojam 2021, which was cancelled due to the coronavirus pandemic. Donors requested that the grants be retained to financially assist Girlguiding members to attend an event abroad. - 22 - ## **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **19 Analysis of net assets between funds** |**Unrestricted Designated**
**Restricted**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Fund balances at 31 December 2021 are
represented by:
Tangible assets
53,012
-
211
Investments
188,528
-
-
Current assets/(liabilities)
80,232
36,473
-
321,772
36,473
211|**Total**Unrestricted Designated
Restricted
**2021**
2020
2020
2020
**£**
£
£
£
53,223
52,963
-
281
188,528
166,048
-
-
116,705
83,513
36,090
-
358,456
302,524
36,090
281|Total
2020
£
53,244
166,048
119,603
338,895| |---|---|---| - 23 - **THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **20 Related party transactions** There were no disclosable related party transactions during the year (2020 - none) . - 24 -