2022-12-31-accounts - The Guide Association County Of Sussex East

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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 2022

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
	(until 27.07.2022)
Mrs L Andrews	Division Commissioner - Brighton East
	(from 27.07.2022)
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	Division Commissioner - Hove
Mrs L Wakeling	Division Commissioners - Lewes
	(until 14.12.2022)
Miss S Cummings	Division Commissioner - Lewes (from
	20.12.2022)
Mrs S Brown	Division Commissioner - Rother
Miss S Eyres	Division Commissioner - Rye
Mrs J Kent &	Joint Division Commissioners -
Mrs C Burgess	Seahaven (until 29.06.2022)
Mrs E Walters	Division Commissioner - Seahaven
	(from 29.06.2022)
Ms A Burgess	Division Commissioner - St Leonards
Mrs C Carpenter	Division Commissioner - Weald
Mrs J Steen	Chairman Trefoil Guild (until 10.06.2022) *
Miss J Grace	Chairman Trefoil Guild (from 10.06.2022) *
* 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	(until 25.10.2022)
Activity Adviser - Camp	Mrs L Dupret
Activity Adviser - Co-ordinator for Commissioner
Mentors	Mrs J Whittle
Activity Adviser - Duke of Edinburgh Award
Scheme	Mrs C Blair
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	(until 08.11.2022)
	Mrs K Elliot-Weston	(from 01.11.2022)
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 - 25

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

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

The financial statements have been prepared in accordance with the accounting policies set out in 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 County 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 County 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 County 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 guiding 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 guiding. 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.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Review of activities

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the County should undertake.

2022 started in a very similar way to 2021, with us hoping to resume events that had been paused over the previous few years. 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.

We were incredibly fortunate to be able to provide and offer across the County a one-day celebration event for the Queen’s Jubilee, where over 1000 girls, leaders and adults, along with the volunteer team, provided an event of learning, fun, craft, games, history and magic at Blackland Farm, a Girlguiding owned centre in West Sussex. Activities were available to ensure all those attending celebrated the Jubilee with us, as well as having an amazing day, and showing our members how big the Guiding family is, just within our own County.

We have held our annual training event for volunteers, which took place in person at a local school. It was attended by just over 100 leaders and volunteers, who were able to complete trainings on the Girlguiding programme, update their computer skills, learn about other parts of Girlguiding the County, and have some ‘me’ time as a thank you for their time as volunteers. This training was well received and those that attended were grateful to have the opportunity to attend in person and see old friends and make new ones.

Meetings and trainings have continued to take place, mostly virtually, although we have adapted some to not only enable more volunteers to take part, but also to reduce costs across the County by reducing travel and venue hire. However, trainings are continuing to be held regularly and are well attended.

Once again, we attended local events to promote Girlguiding across the County, where we were well represented, and which did lead to some new girl and volunteer members. We also again presented the medals at the finish line of the London to Brighton Bike Ride. We attended Brighton Pride, put on an afternoon tea for our commissioners and 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 a 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 at the end of 2022 and is to be formally adopted across the County in early 2023, which is the document we use to formulate our plans and activities for the next 5 years. This is an important governance document for the County as it helps to focus our direction and themes.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

We were fortunate enough to be able to run our Small Grants programme in 2022, which enabled Districts and Divisions to access financial support for events and activities for girls which they may not otherwise have been able to provide. This was well received, and we hope to be able to offer this again in 2023.

Our Trefoil and County Associates have also now luckily resumed face to face meetings, which again gives the members an opportunity to stay connected to local guiding and events, along with opportunities to meet friends in social environments. Zoom meetings are also available and are held as necessary.

As a County we have continued to support our commissioners with forums, workshops, and discussion groups, most of which have been held virtually, and which we will continue going into 2023.

For 2023, we are now looking forward to a continuation of the return to a ‘new normal’ where we are more versatile, enabling and accessible to all girls across the County. We are looking to send some groups abroad with others from around the UK to an event taking place in Belgium, and we are now starting to put a plan together to hold our next International Camp, Olave, in 2024. We will also be attending various local fairs and events to continue recruiting girls and adults to Girlguiding in the County. We are also looking forward to seeing our volunteers to celebrate their successes, provide support to all members, and continue to make Guiding thrive around the County.

Voluntary services

All adult members of the Guide Association are unpaid volunteers and in 2022 across the County we experienced a slight increase in the number of volunteers from previous years, which is a very good outcome following the reduction in numbers arising from the pandemic. At the end of the year, we had just reached 1000 adult volunteers, which includes commissioners and advisers, supporting guiding across the County. These volunteers enabled 690 Rainbows, 1580 Brownies, 868 Guides, and 114 Ranger members and 57 Young Leaders (under 26 years of age) to take part in guiding in Girlguiding Sussex East County, which shows increased girls 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.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Achievements and performance

Financial review

The attached accounts show the financial position of the County 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.

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 consider 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 County is one of nineteen separately constituted areas of Girlguiding London and South East England established for this purpose. In a similar way the County 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 County.

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 County 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.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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 County campsite, Picketts Wood, continues with its site management.

The Trustees' report was approved by the Board of Trustees.

.............................. Mrs B Boakes Trustee

Date: .............................................

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 2022.

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: .........................

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 2022

Current financial year

Unrestricted Unrestricted Restricted funds funds funds general designated 2022 2022 2022 Notes £ £ £ Income from: Voluntary income 3 24,452 - - Charitable activities 5 52,528 - - Investments 4 4,960 - - Total income 81,940 - - Expenditure on: Charitable activities 6 109,218 388 54 Net gains/(losses) on investments 11 (22,765) - - Net movement in funds (50,043) (388) (54) Fund balances at 1 January 2022 321,772 36,473 211 Fund balances at 31 December 2022 271,729 36,085 157	Total 2022 £ 24,452 52,528 4,960 81,940 109,660 (22,765) (50,485) 358,456 307,971	Total 2021 £ 30,033 13,206 4,793
		48,032
		50,865
		22,394
		19,561 338,895
		358,456

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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 2022

Prior financial year

Unrestricted Unrestricted Restricted funds funds funds general designated 2021 2021 2021 Notes £ £ £ Income from: Voluntary income 3 29,650 383 - Charitable activities 5 13,206 - - Investments 4 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

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY BALANCE SHEET AS AT 31 DECEMBER 2022

Notes Fixed assets Tangible assets 12 Investments 13 Current assets Stocks 15 Debtors 14 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 ............. .............................. Mrs B Boakes Trustee	2022 £ 4,297 40 89,141 93,478 (6,199) ............	£ 54,834 165,858 220,692 87,279 307,971 157 36,085 271,729 307,971	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

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

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 amounts 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.

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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.

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies (Continued)

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.

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.

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies (Continued)

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.

1.11 Financial instruments

The Charity 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.

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies (Continued)

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 payments 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.

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 designated £ £ Grants 2,000 - Subscriptions 22,452 - 24,452 -	Total 2022 £ 2,000 22,452 24,452	Total 2021 £ 10,383 19,650
		30,033

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

4 Investments

	Unrestricted	Unrestricted
	funds	funds
	general	general
	2022	2021
	£	£
Income from listed investments	4,919	4,787
Interest receivable	41	6
	4,960	4,793

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

5 Charitable activities

Charitable activities Other income 2022 2022 £ £ Sales within charitable activities 5,077 - Leaders training, activities and outdoors 5,200 - Thinking Day 328 - Other income - 10,783 Right Royal Reign 31,140 - 41,745 10,783 Analysis by fund Unrestricted funds - general 41,745 10,783 41,745 10,783	Total 2022 Charitable activities Other income 2021 2021 £ £ £ 5,077 4,132 - 5,200 1,427 - 328 26 - 10,783 - 7,621 31,140 - - 52,528 5,585 7,621 52,528 5,585 7,621 52,528 5,585 7,621	Total 2021 £ 4,132 1,427 26 7,621 -
		13,206
		13,206
		13,206

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

6 Charitable activities

	Charitable	Charitable
	activities	activities
	2022	2021
	£	£
Depreciation and impairment	989	451
Guiding activities	33,550	25,389
Thinking day	328	26
Eurojam loss	-	360
Right Royal Reign expenses	35,141	-
Commemorative Queen badges	4,500	-
Picketts Wood major works	10,880	6,540
Olave 2024 expenses	388	-
	85,776	32,766
Grant funding of activities (see note 7)	15,320	11,962
Share of support costs (see note 9)	8,564	6,137
	109,660	50,865
Analysis by fund
Unrestricted funds - general	109,218	50,795
Unrestricted funds - designated	388	-
Restricted funds	54	70
	109,660	50,865
Grants payable
	2022	2021
	£	£
Grants (including grants of equipment and coaches)	15,320	11,962
	15,320	11,962

7 Grants payable

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration, benefits or incurred any expenses during the year.

9 Support costs

Support costs Governance costs £ £ Rent and storage 3,457 - Printing, postage 773 - Publicity 2,096 - Insurance 558 - Accountancy fees 1,680 - 8,564 - Analysed between Charitable activities 8,564 -	2022 £ 3,457 773 2,096 558 1,680 8,564 8,564	2021 Basis of allocation £ 2,497 Support costs 297 Support costs 1,201 Support costs 462 Support costs 1,680 Support costs 6,137 6,137

Support costs includes payments to the independent examiners of £1,680 (2021: £1,680) for independent examination fees.

10 Employees

There were no employees during the year.

11 Net gains/(losses) on investments

	Unrestricted	Unrestricted
	funds	funds
	general	general
	2022	2021
	£	£
Revaluation of investments	(22,765)	22,394

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

12 Tangible fixed assets

Cost At 1 January 2022 Additions At 31 December 2022 Depreciation and impairment At 1 January 2022 Depreciation charged in the year At 31 December 2022 Carrying amount At 31 December 2022 At 31 December 2021	Land and buildings Plant and machinery etc £ £ 124,926 26,279 - 2,600 124,926 28,879 73,028 24,954 7 982 73,035 25,936 51,891 2,943 51,898 1,325	Total £ 151,205 2,600
		153,805
		97,982 989
		98,971
		54,834
		53,223

13 Fixed asset investments

	Unlisted
	investments
	£
Cost or valuation
At 1 January 2022	188,528
Additions	95
Valuation changes	(22,765)
At 31 December 2022	165,858
Carrying amount
At 31 December 2022	165,858
At 31 December 2021	188,528

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

14 Debtors Amounts falling due within one year: Trade debtors Prepayments and accrued income 15 Stocks Badges and County stock 16 Creditors: amounts falling due within one year Trade creditors Accruals and deferred income	2022 £ 20 20 40 2022 £ 4,297 2022 £ 560 5,639 6,199	2021 £ 96 1,195
		1,291
		2021 £ 3,414
		2021 £ 26 30
		56

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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 2021	expended	1 January 2022	expended	31 December 2022
	£	£	£	£	£
County Associates	16	(4)	12	(4)	8
Masons Tents	265	(66)	199	(50)	149
	281	(70)	211	(54)	157

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.

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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
	Balance at	Incoming	Balance at	Resources	Balance at
	1 January 2021	resources	1 January 2022	expended	31 December
					2022
	£	£	£	£	£
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	12,230	-	12,230	(388)	11,842
Olave Camp 2024 contingency fund	15,000	-	15,000	-	15,000
Eurojam 2021	-	383	383	-	383
	36,090	383	36,473	(388)	36,085

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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 fund

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.

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

19 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Designated Restricted 2022 2022 2022 £ £ £ Fund balances at 31 December 2022 are represented by: Tangible assets 54,677 - 157 Investments 165,858 - - Current assets/(liabilities) 51,194 36,085 - 271,729 36,085 157	Total Unrestricted Designated Restricted 2022 2021 2021 2021 £ £ £ £ 54,834 53,012 - 211 165,858 188,528 - - 87,279 80,232 36,473 - 307,971 321,772 36,473 211	Total 2021 £ 53,223 188,528 116,705
		358,456

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THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

20 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).

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