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2023-12-31-accounts

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 2023

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 L Andrews Division Commissioner - Brighton East
(until 03.09.2023)
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
(until 03.09.2023)
Mrs W Clegg Division Commissioner - Hove
(from 03.09.2023)
Miss S Cummings Division Commissioner - Lewes (from 20.12.22)
Mrs S Brown Division Commissioner - Rother
Mrs S Eyres Division Commissioner - Rye
Mrs E Walters Division Commissioner - Seahaven
Ms A Burgess Division Commissioner - St Leonards
(until 30.07.2023)
Mrs C Crouch Division Commissioner - St Leonards
(from 30.07.2023)
Mrs C Carpenter Division Commissioner - Weald
(until 06.11.2023)
Mrs J Davey & Joint Division Commissioners -
Mrs C Carpenter Weald (from 06.11.2023)
Miss J Grace Chairman Trefoil Guild *

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 M Hovenden (from 09.01.2023)
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 (until 19.09.2023)
Activity Adviser - International Miss S Brown (from 19.09.2023)
Activity Adviser - 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 Mrs K Elliot-Weston
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 2023

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

The financial statements have been prepared in accordance with the accounting policies set out in 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 2023

Review of activities

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

2023 happily saw us planning 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 had to be available as Covid is now a part of everyday life, although we have been lucky that most of our planned events have not had to be cancelled or changed at short notice on too many occasions in the last 12 months. We are proud that we have managed to continue to provide our girls with incredible opportunities across the County in all these formats.

We were able to once again hold an incident hike for our Guides from around the County, set up by an incredible team. Activities ranged from fire-lighting to finding clues to solve a mystery to first aid. There were a lot of units involved and everyone had a wonderful day. We also held days for individual sections at Picketts Wood, the County campsite, for Rainbows in the Spring and Guides in the Autumn. The volunteers involved in planning and putting on these events do a considerable amount of work and preparation, but the girls always have a wonderful time, being given the opportunity to try some new outdoor skills including cooking on fires, whittling, carving and natural dye-ing fabrics. There is something for everyone and most girls go away tired but happy to have learnt something new. We also put on water events for the girls, canoeing, sailing and paddle-boarding being the popular choices and these ran on several dates during the late spring and summer.

Many of our Districts and Divisions managed to take girls away, either as Divisions, Districts or individual Units. Trips included field camps, a visit to PGL in Paris with a trip to Disney as well as sleepovers in local halls. Naturally all the girls have a hand in the planning of these events, which leads to a richer experience for them as they have been involved in their activities from the start of the plans.

Meetings and trainings have continued to take place, both in person and virtually, as we have opted to reduce the travelling and venue hire costs across the County, as well as enable more volunteers to attend. 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 again presented the medals at the finish line of the London to Brighton Bike Ride. We attended Brighton Pride, visited local agricultural shows, and held our annual awards events for girls and adults in person, where it is absolutely wonderful to be able to share and celebrate with all recipients. These events are an important part of the volunteer experience, enabling us to meet lots of people in a social environment. We are also able to congratulate our girls at the youth awards, where we celebrate those who have achieved the highest awards in their sections, as well as other awards only available to our younger members. It is an important event on our annual calendar.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

The County has continued to support and offer a flexible approach to leadership at all levels, offering 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, and provides additional valuable cover to Unit leadership teams.

Our County strategic plan was adopted by the County in early 2023. This 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.

We were fortunate enough to be able to run our Small Grants programme in 2023, 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 2024.

Our Trefoil and County Associates have also been meeting regularly, including a lovely afternoon at our County campsite where the Trefoil members planted a tree in celebration of the 80[th] birthday of the Trefoil Guild. A wonderful opportunity to stay connected to many former, and current, members of Guiding and a fantastic afternoon of conversation and campfire singing. We do still also meet on Zoom as necessary.

As a County we have continued to support our Commissioners with forums, workshops, and discussion groups, which are generally held virtually to save the time, travel and venue costs, and offer greater flexibility for our teams, and which we will continue going into 2024.

Looking forward to 2024, we are now working on our plans for our next training event for County volunteers, thinking about our next Olave International Camp with plans already starting, and a continuation of providing adventure to all our members in its many forms. Adventure in Girlguiding ranges from the activities carried out during weekly meetings the overnight/sleepover events, camps, holidays, travelling abroad, and just meeting new people. The Region are offering an opportunity for an event in Cardiff in 2024 which we hope to enable groups to attend, following the success of the Belgium trip last year that a lot of our Guide and Ranger groups joined. 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 support members at all levels, and to help Guiding continue to grow and thrive around the County.

Voluntary services

All adult members of the Guide Association are unpaid volunteers and in 2023 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 experienced a drop in our adult volunteers, although we are at 739, which includes commissioners and advisers, supporting guiding across the County. These volunteers enabled 641 Rainbows, 1496 Brownies, 932 Guides, 121 Ranger members and 57 Young Leaders (under 26 years of age) to take part in guiding in Girlguiding Sussex East County, which shows a reduction in our younger groups, but an increase in our older Sections. 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 2023

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 2023

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 2023.

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:

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 2023

Current financial year

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2023
2023
2023
Notes
£
£
£
Income from:
Voluntary income
3
29,500
-
-
Charitable activities
6
26,267
15,799
-
Other trading activities
4
526
-
-
Investments
5
5,255
-
-
Total income
61,548
15,799
-
Expenditure on:
Charitable activities
7
53,733
23,673
45
Net gains/(losses) on investments
12
5,793
-
-
Net movement in funds
13,608
(7,874)
(45)
Fund balances at 1 January 2023
271,729
36,085
157
Fund balances at 31 December
2023
285,337
28,211
112		 Total
2023
£
29,500
42,066
526
5,255
77,347
77,451
5,793
5,689
307,971
313,660		 Total
2022
£
24,452
52,528
-
4,960
81,940
109,660
(22,765)
(50,485)
358,456
307,971

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 2023

Prior financial year

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2022
2022
2022
Notes
£
£
£
Income from:
Voluntary income
3
24,452
-
-
Charitable activities
6
52,528
-
-
Investments
5
4,960
-
-
Total income
81,940
-
-
Expenditure on:
Charitable activities
7
109,218
388
54
Net gains/(losses) on investments
12
(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

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 2023

Notes
Fixed assets
Tangible assets
13
Investments
14
Current assets
Stocks
16
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
19
Unrestricted funds - designated
20
General unrestricted funds
The accounts were approved by the Trustees on .............
..............................
Mrs B Boakes		 2023
£
4,156
681
82,477
87,314
(56)
............		 £
54,628
171,774
226,402
87,258
313,660
112
28,211
285,337
313,660		 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

Trustee

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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 £500 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.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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

Donations and gifts
Grants
Subscriptions		 2023
£
94
2,260
27,146
29,500		 2022
£
-
2,000
22,452
24,452

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

4 Other trading activities

Unrestricted Total
funds
general
2023 2022
£ £
Fundraising events 526 -

5 Investments

Unrestricted Unrestricted
funds funds
general general
2023 2022
£ £
Income from listed investments 4,965 4,919
Interest receivable 290 41
5,255 4,960

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

6 Charitable activities

Charitable
activities
Other income
2023
2023
£
£
Sales within
charitable activities
6,943
-
Leaders training,
activities and
outdoors
7,280
-
Olave camp fees
300
-
Breakaway to
Belgium
15,499
-
Thinking Day
62
-
Other income
-
11,982
Less: deferred income
-
-
30,084
11,982
Analysis by fund
Unrestricted funds -
general
14,285
11,982
Unrestricted funds -
designated
15,799
-
30,084
11,982		 Total
2023
Charitable
activities
Other income
2022
2022
£
£
£
6,943
5,077
-
7,280
5,200
-
300
-
-
15,499
-
-
62
328
-
11,982
-
10,783
-
31,140
-
42,066
41,745
10,783
26,267
41,745
10,783
15,799
-
-
42,066
41,745
10,783		 Total
2022
£
5,077
5,200
-
-
328
10,783
31,140
52,528
52,528
-
52,528

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

7 Charitable activities

Charitable Charitable
activities activities
2023 2022
£ £
Depreciation and impairment 946 989
Guiding activities 34,836 33,550
Thinking day 62 328
Right Royal Reign expenses - 35,141
Commemorative Queen badges - 4,500
Picketts Wood major works 3,273 10,880
Olave 2024 expenses 5,561 388
Breakaway to Belgium 14,292 -
58,970 85,776
Grant funding of activities (see note 8) 10,124 15,320
Share of support costs (see note 10) 8,357 8,564
77,451 109,660
Analysis by fund
Unrestricted funds - general 53,733 109,218
Unrestricted funds - designated 23,673 388
Restricted funds 45 54
77,451 109,660
Grants payable
2023 2022
£ £
Grants (including grants of equipment and coaches) 10,124 15,320
10,124 15,320

8 Grants payable

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

9 Trustees

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

10 Support costs

Support
costs
Governance
costs
£
£
Rent and storage
3,762
-
Printing, postage
235
-
Publicity
1,965
-
Insurance
715
-
Accountancy fees
1,680
-
8,357
-
Analysed between
Charitable activities
8,357
-		 2023
£
3,762
235
1,965
715
1,680
8,357
8,357		 2022 Basis of allocation
£
3,457 Support costs
773 Support costs
2,096 Support costs
558 Support costs
1,680 Support costs
8,564
8,564

Support costs includes payments to the independent examiners of £1,680 (2022: £1,680) for independent examination fees.

11 Employees

There were no employees during the year.

12 Net gains/(losses) on investments

Unrestricted Unrestricted
funds funds
general general
2023 2022
£ £
Revaluation of investments 5,793 (22,765)

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

13 Tangible fixed assets

Cost
At 1 January 2023
Additions
At 31 December 2023
Depreciation and impairment
At 1 January 2023
Depreciation charged in the year
At 31 December 2023
Carrying amount
At 31 December 2023
At 31 December 2022		 Land and
buildings
Plant and
machinery etc
£
£
124,926
28,879
-
740
124,926
29,619
73,035
25,936
21
925
73,056
26,861
51,870
2,758
51,891
2,943		 Total
£
153,805
740
154,545
98,971
946
99,917
54,628
54,834

14 Fixed asset investments

Unlisted
investments
£
Cost or valuation
At 1 January 2023 165,858
Additions 123
Valuation changes 5,793
At 31 December 2023 171,774
Carrying amount
At 31 December 2023 171,774
At 31 December 2022 165,858

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

15
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
16
Stocks
Badges and County stock
17
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income		 2023
£
681
-
681
2023
£
4,156
2023
£
56
-
56		 2022
£
20
20
40
2022
£
4,297
2022
£
560
5,639
6,199

18 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

19 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 2022 expended 1 January 2023 expended 31 December 2023
£ £ £ £ £
County Associates 12 (4) 8 (8) -
Masons Tents 199 (50) 149 (37) 112
211 (54) 157 (45) 112

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. The projector was fully depreciated in 2023.

Masons Tents

A grant of £6,274 was received from the Masons. This has been added to equipment and is depreciated annually.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

20 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:

Balance at Resources Balance at Incoming Resources Transfers Balance at
1 January 2022 expended 1 January 2023 resources expended 31 December
2023
£ £ £ £ £ £ £
Alice
Godman -
Capital 1,500 - 1,500 - - - 1,500
Alice
Godman -
Income 4,949 - 4,949 - (3,820) - 1,129
Pat Spicer
Memorial
Fund 2,411 - 2,411 - - - 2,411
Breakaway
to Belgium - - - 15,499 (14,293) 383 1,589
Olave Camp
2019 12,230 (388) 11,842 300 (5,560) - 6,582
Olave Camp
contingency
fund 15,000 - 15,000 - - - 15,000
Eurojam
2021 383 - 383 - - (383) -
36,473 (388) 36,085 15,799 (23,673) - 28,211

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

20 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

The income was generated from fees, grant and fundraising. The remaining balance will cover any additional expenses and any surplus will go towards future international events.

Olave Camp

The surplus from Olave camp held in 2019 would be used as follow

Olave Camp contingency fund

This fund is money from previous Olave camps to be used towards to the next Olave camp.

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.

Breakaway to Belgium

The income was generated from fees, grant and fundraising. The remaining balance will cover any additional expenses and any surplus will go towards future international events.

THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

21 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Designated
Restricted
2023
2023
2023
£
£
£
Fund balances at 31 December 2023 are
represented by:
Tangible assets
54,516
-
112
Investments
171,774
-
-
Current assets/(liabilities)
59,047
28,211
-
285,337
28,211
112		 Total Unrestricted Designated
Restricted
2023
2022
2022
2022
£
£
£
£
54,628
54,677
-
157
171,774
165,858
-
-
87,258
51,194
36,085
-
313,660
271,729
36,085
157		 Total
2022
£
54,834
165,858
87,279
307,971