IHE GUIDE ASSOCIATh)PI SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUllfY ANNUAL REPORT AND UP4AUDrrED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAsf COUNTY LEGAL AND ADMINisfRATIVE INFORMATION Mf5 G Martin Mrs B Boakes Mr5 N Brindl Mr5 5 Brown Mrs R Heyes Mrs A Lonahurst Mrs E Wink Mrsj Whittle Mrs R Bonnln8a Mlss J Mllne Mr K Harnier Mfs V Wheeler Mrs J Weston Mrsj Lamb Mlss C Lappl Mrs L Andrews Miss G Sullivan Mrs J Mcmahon & Mrs J Gott Mlss C Lasktt Mrsj Harnier Mrs S Heeson & Mrs H Wood Mrs W Cle8g Miss S Cummin85 Mrs S Brown P￿IdeTrt County Commissioner Assistant cl￿nty Commlssloner A551stant County Commissioner Assistant County Commi55ioner Chair of Flnance County Treasurer Chair of Adult Support {untll 31.08.20241 Chalr of Adult Supwrt {from 01.09.20241 Chalr of Pro8Trmme Initiatives Chair of Marketing and Communication (until 01.01.2 Chair of Marketing and Communicatlon {from 01.01.2 Chalr of Picketts Wood luntll 25.01.20241 Chalr of Plcketts Wood (from 25.01.2024) Dlvlslon Comm155loner- Bexhill Division Commi551oner- BriÉhton East Division Commissioner- Brighton West Joint Division Commlssloners- Eastbourne luntll 04.(￿.20241 Dmslon Comrnlssloner- Eastbourne (from 17.06.24) Dlvision Commi55ioner- Hastlngs (until 01.09.20241 Jolnt Dlvlslon Commi5sloneTS- Hastings {from 01.09.20241 Division Commi55w)Trer. Hove Dmslon comrni55w)r￿- Lewes Dmslon Commi55ioTrer- Rother Dlvlslon Comml55ioner- Rye Division Commi55ioner- Seaha*n (until 06.04.20241 Joint Division Commlssioners- Seaha¥en (from (￿.04.2024) Division Commissloner- St Leonards Jolnt Dlvislon Commissioners- Weald Chairman Trefoil Guild . Mrs S Eyres Mrs E Walters Miss P Milne & Mi55 J Milne Mts C Crouch Mf5 J Davey & Mr5 C Carpenter Mi55 J Grace • denotes non bgXin8 member THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAsf COUNTY LEGAL AND ADMINisfRATIVE It4FORMATION Adult LeadersNp c￿ONI1Th*t0T MKS G Procter Acd¥lty Advlser. 80gting D Dodd A¢Uvlty Advlser. 8n>wnle Mrs M Ho¥enden Artl¥lty Ad¥bser. Camp L Dupret Acil¥lty Athlser. Cmftllnator Mrs J Whlttle Acdvlty Advlser. l)uke of Edlnburyh Award Stheme Mrs C Blalr luntll 31.07.20241 Edlnbur¥h Award Sch¢m* V ma￿hant {from 20.11.20241 Athlty Adv15er. Gukle Mrs Lwakeling A(tl¥lty Adthr. Int•matlonal Mlss S Brown A¢tl¥lty Ad¥lMr. Rosldentl•l C Qeiie Relatlons Mrs V Wheeler Actfvlty Advlser. Queens <￿Ide Mrs L Scott A￿VIty AdvlsLY. Ralnbaw K Elliot-weston luntll 01.09.2024) Mr5 J Mcmahon {from 01.11.2024) Actlvlty Advlser. Rwyr MISS￿r luntil 1%.02.20241 Actlvlty Advlsor. Rjyr Ms F Ruwll Ifrom 06.02.2024) Actlvlty Athtser. Tralnln8 R Bonnin8a (until I3.￿.2024) A¢tlvlty Advlser. Trdlnln8 Miss A Burgess lfrom 15.05.2024) Activity Adviser- Y*dlklrva Mi55 D Jones Sub Commlttee. Adult Support Mrs J Whittle. Chairper50n I￿n￿l 31.08.20241 THE GUIDE AssoaATION SUSSEX EAsr KNOWN AS GIRLGUIOING SUSSEX EAsf COUPITY LEGAL AND ADMINISTRATIVE INFORMATION Sub Commlttee- Adult Support Mr5 R Boninnga . ChairpeYX￿ (from 01.09.2024} S￿b Commlttee. Marketlng and Communlcallty) Mr5 V Wheeler- Chairperson Campslte MT5 J Weston- Chairperson (until 25.01.20241 Campslt• Mr5 J Lamb. Chalrperson lfrom 25.01.2024 1nft1at￿es Miss J Milne- Chairperson Sub Commlttee. Fln•Ke Mrs A Longhurst- ChaIrpe￿n THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EA5r couKtY LEGAL AND ADMINisfRATIVE INFORMATION Charlty number 283701 Prlndpal addrÈ Hiqh Pines Vicarage Lane BUTh￿sh C(xnmon Etchingham TN19 7U Indépendent examlner Prke & Company 3(k32 Glldre¢*e Road Eastknurne East Su55ex BN214SH Bankers Bardwffi Bank Plc 63-67 Ternilnus Road Eastbourne East Sussex BNZI 3NE THE GUIDE ASsoaATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAsf COUPITY Co￿[ENTs Trustees, report Inthpendent eyamlner's report ststement of finandal acttwties Balan￿ sheet Notes to the accounts 10-24 THE GUIDE ASSOCIATION SUSSEX EA¥r KNOWN AS GIRLGUIDING SUSSEX EA5f COUPITY TRUSTEES. REPORT FOR ThE YEAR ENDED 31 DECEMBER 2024 The trustees preseFrt thelr annual rep)rt and finanual statements for the year ended 31 December 2024. The financial statements have been prepared In acctythnce wlth the accourrtlng pollcles set out In note I to the financial ststements and comply with the County's goI￿1n8 document, the Charities Art 2011 and "At¢ountln8 and Reportin8 by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial fteportlng Standard applicable in the UK and Republic of Ireland IFRS 1021. (effectlve l January 2019). Objectfves and actlvltles The objectives of the County are those of The Gulde Assodatlm and can be summarlsed as". To enable and encourage girls and ￿Un8 *wrnen to fulfil their potential to tak an active and responsible role Sn society; To have sufflaent adult Volunteer leade￿ to enable e￿ry glrf and young vmnan to have the opportunity to Join us; To sustsin and promote a 5timulatlng and enjoyable progftmme of acdvitie5 based on 8uidlng prlnciples; To ensu￿ that all adult leaders wlthin the County are appmprlately tralned and fvlly supported; To Identify and make use of all Wdllable resources and expertlse for the beneflt of members; To art as a communlcatlon thannel between the Dfvlsl(￿s arbd Glrlgukllng London and South East England Reglon. The trustees have had re8ard to the guidelines iswed by the Charity Commiswn relatin8 to the publlc benefit and are satlsfled that the charlty confers a publlc benefit. The County follows the charftsble objecttves of Girtguiding in providing a programrne of activities which ha5 identifiable public beT￿t. We work to be posltlvely open to all youn8 8irfs and young women between the a8es of 4 and 26. We alm to encourage glrl led guidln8 so more can enjoy the fun and adventu￿ that Is found In 8uidin8. Girl8uldln8 Sussex East County Five Year Forward Plan sets out to encourage fiexlble guldlng at all levels to albow more children to join the organisatlon and not be a statistic on a Warting To Join List. Polkles To achleve the above objectlves, the County follo*s the policies and wles set out In The Gulding Manual and those published by the Guide A550ciation. In prov•din8 artivities. the County P￿mOteS the use of the guiding method which Is also set out in this manual. Membership of the AsxKiatlon is open to all 81rfs and women from the age of four who are prepared to make the promlse. Membershlp Is also open to women ar￿ men aged 18 and over who believe In the ethos of guiding. The Guide A550ciation encourage5 girts and adults with disabilities and provides artNe sUPPOrt to such member5 in their Units. There have been no material thanges in ￿1¢¥ during the year under review. On appointmen¢ a trustee has a session with the County Commissiorfs) and a file of infornution, which Includes documenLitlon provided by the Charity Commisslon. Is gfrrfen to each trustee. In addltion all Dtvlslon CornmissioneT5 complete an Indurtton Prograrnme as laid down by The Guide Awciation. Ati trustee5 have a Dlsclosure and Barring Screenin& THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAsf COUNTY TRUSfEES' REpoKf (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2024 A￿eW of a¢tMlles The trustees have pald due regard to guidan￿ issued by the Charlty Commission in deadin8 what athities the County should undertake. 2024 happlly saw us returning to the le¥el of attlvltles a￿lIable to all that we were providing prior to 2020. Weekly meetings have fetumed regulady. al(mgside the many and warfed trips. artivities and opportunities ¢)ur volunteets provide for the girls both during the meetings, and during holidays. weekends and as other optlons arlse. The option to still mEet vlrtually 15 bein8 maintsined, Thot onty for units. but for all our 'bu5iness' meetlngs and many trdlnlngs across the County as well, savln8 tlme and expense with travel to and trom various venues. Our alm Is to ensure that for the fvture ¥lrtual. hybrid and In-person rneetings become our normal. 50 we can include all in the weekly unit and other planning meetin85 that tale place. Giving unlt leaders the optlon to meet virtualty ha5 also meant that less meetlngs are cancelled due to lack of leaders. as they can always be held remotely. and our glrls still experience their guidingjourney In a muth more modern, Incluslve way. We are proud that we will continue to provide our 8irls with inuedible opportunltles across the County In all these format We held County artfv￿ days for indiiidual sectlons at Plcketts Wood, the County campsite. for all our 5ection5 durlng the year. The volunteer5 Invol%td In plannln8 and puttln8 on these events do a considerable amount of work and preparation. but the glrts always have a wonderful time. belng 8lven the opportunlty to try some new outdoor skS115 induding cooking on fire5, whittllng, carviw and natural dye-ing fabrics, and many other varied challenges, crafts and artivities. There Is something for everyone and most gids go away tlred but happy to have leamt something new. We also wt on water events for the 81rts, canoeln& salling and paddle-boarding belng the popular choices and these run OD se¥eral dates during the late spring and summer. Generally. we have to pro¥lde a couple of date choices, slnce these events are qulckly oversubscrlbed, and we want to everwne a than￿ to try sornethi￿ different or new. We held a County trainlng day at a local school, which glves all our volunteers the opportunty to take part in efther one of our mandatory leadership. or a choice of 'just for fun. training vrnrkshops. These events a also a wonderful networklnB opportunlty for the Volunteers. not onty to leam and tske away new skllls. but to rneet up with frlends in an environment where thue ts no ￿sPonsIbl11ty for glrls, whlth rnany do not other4vlse have the opportunity to enjov. Many of our Distrirts and DIVISkK￿ managed to 8irts away. elther as Dlvlslons, Districts or indbvldual units. Trips ranged from field camps to weekends away with sleepovers in loral halls. Naturally all the girls have a hand In the planning of these events. whKh leads to a richer experience for them as they have been involved in their artNitles from the start of the plans. There haNE also been some Region (London and South East England, of which we ft)rm a partl initiatives, induding a 'Bounce' Challer￿ whlch required us to think along 'bounce' line5 and induded sleepo%trs and bounce events at local trampoline parks. to girls l)ouncin8 in playgrounds, parks and venues in their area& We have olso had an Animal Adventure. where we were encouraged to v￿li an animal venue and have a fun day ￿Jt and ab￿rt. These always come vhth a super badge whkh the glrts all It)ve to recei￿ as We also held our own County Day at a local ad¥enture park for e¥tryone- it has been an amazlng experfence for all the glrls who came to see where they fft into the ￿th01e arr￿ of guiding across the County. as well as giving the volunteers the opporturthy to catch up with and make some new frlends from other area THE GUIDE AssoaATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EASTCOUNTY TRusfEES' REPORT (CONTINUEDI FOR ThE YEAR ENDED 31 DECEMBER 2024 Several group5 have also tsken part In a Re@lon trlp away to play auedo. where they travelled to Cardlff for a day event, but which of course included planning t￿1r adventure WFth places to stay and vislt before and after the Cluedo evenL Once alain, we attended local to promote Girlgulding across the County. where we were well represented. and which did lead to some new gld and volunteer rnernber5. We agaln preserrted the medals at the finlsh line of the London to Brighton Bike Ride. We attended Bri8hton Pride. Ea5tbourne Airborne. and held our annual awards e¥ents for girls and adults in person. where it is absolutely wonderful to be able to share and celebrate with all recipients, These everts are an important part of the w)lunteer experience. enablln8 U5 to meet lots of people in a %)cial eNirrmmenL We a￿ olso able to congratulate our glrls at the youth awards. where we celebrate those who have achleved the highest awards in their sections, a5 well as other awards only available to our youn8er members. It is an Important event on our annual (alendar. We have also stsrted our F4ans to hold our own County intematlonal camp in 2026- Olave. This wlll take place at Blackland Farm. where it has been held try us for many ￿al$. We a￿ therefore holding regular planning meetings, update events and consultstion opportunitie5 for our volunteers, to ensure the event meets the needs for all who are likely to, or want to. Joln In. We also hope to indude many guiding groups from around the UK and globally. making it a much more exdtln8 and rewardin8 experience for everyone Invol￿d. The cl￿nty has contlnued to support and offer a flexible approath to leadershlp at all levels. offefln8 team appolntments and job shares. This has proved to be an extrernely valuable way of encouragin8 several volurbteer5 to fill Yacandes at District and Di¥i5ion I￿1$ and provides addltlonal r41uable cover to unit leadetshlp teams. Our County 5trateglc plan was adopted by the County in early 2023. Ths Is the d¢xument we use to fomulate our plans and activities for the next 5 years. This is an important govemance document for the County as it help5 to focus our directKJn and them We were fortunate enough to be able to run our Small Grdnts pro8rarnrne in 2024. whlch enabled Dlstrkts and Divisions to access financial support for events and 3clivltles for girls whlch therf May not otherwise have been able to provlde. Thts was well received, and plan to offer this agaln In 2025. Our Trefoll and c￿nty A550ciate5 have a150 been rneeti￿ ￿Ularty, and the County Commlssloner Is Invlted to these meetings to Fyryrfwje updates on activltles and events around the County to our current and former members and friends. Looking forward to 2025. we are now WOTkin8 on plans for our next trdlnlng event for County volunteers. forglng ahead wrth plans and preparations for the Intemational Camp in 2026 and continuing to prcNide many and varled adventurnus opportunitie5 to all our members. Ad4tnture in Girlguiding range5 fn>rn the activitie5 carried out during weekly meetin8S. the overnightlsleepover events, camps, holidays. travelling abroad. and just meetlng new people. The Re8K)n is offerinE an opportunity for an event in Amsterdam Liter In the year, at which we hope to be well represented by County groups. Several of ¢)ur volunteers and members are looking forward to international travel opportunities through the Region and on unit trlps. Attendance at local events to promote 8uidin8 kTrlty are also planned. as well as the annual awards event. We are also planning ￿rrthIng for the County to celebr*e the 61P blrthday of Sussex East in 2025. As always, our aim Is to prcvide great opportunltles for all our membw5. and our plans always seek to do this for all. and to encourdge guiding to thrive and grow around the County. THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUPItY TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Voluntsry s•rvk•s All adult members of the Gulde Assoclatlon a￿ unpald volunteers and In 2024 auoss the County we experienced a slight increase in the number of Voluntee￿ from previous ￿ar5, which is showing a steady increase since our reduction in numbers during and immediately followin8 the pandemic. At the end of the year. we had 846 adult volunteers. which indudes comrnissionef5 and advi5er5. 5UPPOrting guiding across the County. These volunteers enabled 680 Rainbows. 1450 Brownies. l(KX) Guides. 119 Ranger Membe￿ and 54 Youn8 Leaders lunder 26 years of age) to tske part in 8uidln8 in Girl8uidin8 Sussex East County. This 5hobv5 a reductlon In our younger groups. but an Increase In our dder sections. We also have 64 taking part In the newly introduced Leadership Development Programme, training our leaders of tomorrow. In addition to the appointed vdunteers, there are many people who gtve freely of their time to unlts In a ¥arlety ot ways. In summary, wlthout these amazing w}Untee￿ there r￿Uld be no guiding in the (￿nty. Athlwements and pwfornwnce Fln•n¢lal r￿•￿ The attached accounts show the Ilnandal posltion of the County as at the year end. whith the trustees consider to be sound. The Charty's bankefs are Barclays Bank plc for all ontrally admini51ered Kcounts. Bank accounts are held separately for Trainin& Badge5. Plckett5 Wood Campslte. outd￿ Actlvltles and the fl8ures are Sncluded In these accounts. The Countys rnaln source of Income15 from subscrfptlons pald by all members. It Is the pollcy of the County that unrestrirted free reserves funds which have not been designated for specific use should be maintalned at a level equlvalent to one yeaes expenditure. The trustee5 consider that resenfts at this level will ensure that, in the thnt of a 5ignlficant drop In fundi￿ they wtll be able to continue the Counvs current activities while consideration is given to ways In whlch addltlonal funds may be rdlsed. This level of resources has been malntained throu8hout the year. Reserves are additionally held to finance future County e¥*nts. The Investments are held to provlde income to supplement the membets, subscription income. Steps are being tsken to reduce the level of free reserves held. The trustee5 have assessed the major risk5 to whlth the c￿nty 5s exposed. and are satlsfled that systems are in place to mltlgate exFX)sure to the major risk* Guiding within the United Kingdom is organised in a series of areas to pn)vlde supporL Ilnes of two-way communication and opportuftities for youn8 members, ieadets and Cornrnissioner5 to make decisions and take responslbillty. The County is one of nineteen separ*ely constituted areas of GirlBuidin8 London and South East England estsblished for this purr*)se. In a slmllar way the County Is dlvided into tWe￿e Division5 and further sukHlivided into Districts and Units. All of these 8uldlng groups are responslble for their own affair5 and a￿ not inclLKled in the accounts of the County. THE GUIDE ASSOCIATION SUSSEX EASr KNOWN AS GIRLGUIDING SUSSEX EAST coupiry TRUSTEES. REPORT (Co￿nNuED> FOR THE YEAR ENDED 31 DECEMBER 2024 The Guide Assoclatlon Sussex East ts re5ponslble for the promotion and admintstr*ion of 8uldin8 in Glrlguidlng Su55ex East County. Govemlng body The County is governed by an Ea￿UtiVe Cornmlttee. cYMnprisifi& among others. of representatives of each of the Dlvisions wlthin the area of operation, Bexhill. Brlghton East. Brighton WesL Eastboume. Hastings. Hove. Lewes. Rother. Rye. seaha￿1, St Leonards and Weald. Trustees The trustees are voting members of the Executive Committee. With the exceptlon of the County Commi551onerlsl, who are appointed by the Region Chief Comrni55ioner. GiriguidiThd Lorbdon and South East En8land Region. in consultstlon with members of the Executr¥e Commlttee. all members of the Executive Commlttee are appointed by the County Commissioners in c(Msuliation. where approprfate. with members of the Divislon Executlve Committees. The members of the ExecutlNt Committee durln8 the year and to the flnandal year end of these finandal ststements were as detslled In the Reference and Admlnlstratlon detsils pa8e. Ory•nlsailonal structuve The County Executive Committee Is the decision making group for policy and management declslorns. Four maln committees report to thls Executlve Committee: ￿Ult Suppor¢ Finance. Programme Initiatives and Marketina and Communicatlon. The c(￿￿ty campslte, Pkketts Wood, contlnues with Fts site management. The Trustees, report VAS appro¥*d by the Board of Tn￿ Mrs B Boakes Trustee THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAST couKrY INDEPENDEKf EXAMINER'S REpoffr TO THE TRUSTEES OF THE GUIDE AssoaATION SUSSEX EAST I report to the trustees on rny ex3minatSon of the financial statements of The Guide A5s0clatlon Su55ex East (the County) for the year ended 31 December 2024. Resp(￿SIbIlItIeS and basls of repwt As the trustees of the County you are responsible for the p￿paratIon of the financial statsments in accordance with the requirements of the Charities Act 20111the 2011 ktl. I report In respect of ry examlnadon of the Cwnvs financial statements (arried out under sertton 145 of the 2011 ACL In carrying out my examination I ha¥t follo*l all the appllcable L)irections gtven by the Charity Commi55ion under sertion 14515llb) of the 2011 kt. Independent ex•mlne¢$ stat•Thert Your attentlon Is drawn to the fact that the charity has wepared financial siatements In accordance wlth Accountlng and Reporting by Charities preparing their accounts In accordance with the Financial Reportin8 Standard appllcable In the UK and Republic of Ireland IFRS 1021 in preference to the Accountin8 and Reportlng by Charltles: Ststement of Recommended prdCti￿ Issued on l April 2(X15 whlch Is referred to In the extsnt regulations but has now been withdrawn. l undetstand that this ha5 been done in ortler for financial ststements to provide a true and falr vlew In accordance with Generally Accepted Accountlft8 Prattlce effe¢¢he for reportlng perSods be8innin8 on or after l January 2015. I hwe Completed ry examltmtlon. I confirni that no mattefs have torne to my attentlon in connettlon with the examlnotion 8lvln8 me cause to belleve that In any material respect: accountlng records were not kept in respect of the Cwnty as requlred by sectlon 130 of the 2011 Act; or the financial statements do not accwd with those records; or the financial ststements do not comply with the applicable requlrements concernlng the form and content of accounts set out In the Charities (Accounts and Reports) Regulation$ 2008 other than ary requlrement that the accounts 8i¥e a trne and fair view which is not a matter considered as part of an Independent examination. I have no concerns and habt come acn)ss no other matter5 in connection with the Lyamination to which attentlon should be drawn in thi5 rewt in order to enable a proper understanding of the financial statements to be reached. Nathan CokÈr FCCA 3tk32 Glldredge Road Eastbourne East Sussex BN214SH Dated:14..thx.J￿f THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY srATEMENT OF FINANaAL ACTMnES INCWDING INCOME AND EXPENDITURE AccouKr FOR THE YEAR ENDED 31 DECEMBER 2024 CurrertfinwKlal year Totsl fvnds funds 2024 2023 Incom• from. Voluntsry Income Charltable acilvltles Other trading actlvlties Investments 33,1 34,292 33,180 43,879 29,5(X> 42.066 526 5,255 9,587 5.520 5.520 Total Income 72.992 9.587 82.579 77.347 Charitable activlties 71.982 112 76.558 77.451 Net 83inslllosses) on In¥estments 12,985 12.985 5.793 Net M0￿meTht In lunds 13.995 5.123 11121 19,(N)6 5,689 Fund balances at l January 2024 285?37 28211 112 313.660 307,971 Fund balances al 31 December 2024 299.332 33.334 332,666 313,660 The statement of finandal activlties Includes all gains a￿1 losses reco8Dlsed In the year. The statement of financial activities includes all galns and losses reco￿lSed in the year. All iKome and expenditure derive from (x)ntlnuln8 Xtivrtie THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAsf COUNTY srATEMENf OF RNANCIAL AcnvmES (copinNUED) INCLUDING INCOME AND EXPENDITURE Accoupir FOR THE YEAR ENDED 31 DECEMOER 2024 Prior flnancial par Total furn 2023 20Z3 Voluntsry income Charitable artNities Other tradlng artivitie5 Investments 29.5 26.267 526 5.255 29.5CK) 42.066 526 5.255 15,799 Iblal Income 61.548 15.799 77,347 EM n(Iture on: Charitable actlvltles 53,733 23.673 45 77,451 Net galnslllossesl on investments 5,793 5,793 Net movement In funds 17,874) (45) 5.689 Fund balances at l January 2023 27L729 36,085 157 307,971 Fund bal•nce5 at 31 December 2023 285,337 28.211 112 313.660 The statement of flnancial actr¥ities indudes all galns and losses rec(wised In the year. The 51atement of financial actfvities Indudes all gains and losses recognised In the year. AJI incorne and eXpendItu￿ derive froffl continuSn8 actlvitles. THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAST couiiry BALAN￿ SHEEr AS AT 31 DECEMBER 2024 2023 Tangible assets IrNeslments 54.692 184,910 54,628 171.774 239,602 226.402 Current assets Stocks Debtors Cash at bank and In hand 16 15 3.991 1.885 87,264 82,477 93,140 87,314 Credltors: amounts famlwa due withln one year 17 176) 1561 N•t ¢urrnnt *sets 93,C 87,258 Tolal awts I￿$ Current Ilabllftle5 332,666 313,660 Net assets 332.666 313,660 The lunds of the C(wiity Re5trlcted income funds Unrestricted funds- general Unrestricted funds- designated 112 299,332 33.334 285,337 28.211 19 332.666 313.660 The financial Statements were awroved by the trustees on........ rs B Boakes Trustee THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAST COUKIY NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A£c4)untinB polldes The Guide Association Sussex East was fomied by Royal Charter on 14 December 1922. The charity is a public benefit entity as per the charity COMMI￿lon5 dassification. Ll A¢￿untIng conb*ntlon The financlal statements have been prepared In accordan￿ with the County's t80vemln8 documentl. the Charities Act 2011. FRS 102 "The Finanaal Reporting Stsndard applicable in the UK and Republic of Ireland" I"FRS 102") and the Charltles SORP "Accounting and Reportln8 by Charities.. Statement of Recommended Pfactice applicable to chariknes preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland {FRS 102). {effectl¥e I January 20191. The County is a Publbc Benefft Entity as defined by FRS 102. The County has taken advanta8e of the provislons In the SORP ft>r tharltles not to wepare a Statement of Cash Flows. The financlal statements departed from the CharltSes IA¢¢ounts and Reports) Regulation$ 2(NJ8 only to the extent requlred to provide a t￿￿ and fair view. Thls departure has involved followlng the ststement of Recommended Practke for charities applymig FRS 102 rnther than the version of the ststement of Recommended Prattice whith 15 to In the Regulations txjt whlch has slnce been wlthdrawn. The accounts are prepared In sterlin& which is the funrtional cuThenLy of the charfty. Monetary amounts in these financial 5tsternents are rounded to the nearest £. The financlal statemerts been prepared under the historical cost corovention. modlfled to Include the revaluation of freehold propertles and to indude In¥tstment propertie5 and certaln financial Inslruments at fair Ydlue. The principal accountlrq polkles adopted are set out below. l.Z ¢oncern At the time of approvlng the flnancial 5tatemer•ts, the trustees a reasonable expertatlon that the County has adequate resources to contlnue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in prepafing the financial 5tstements. 1.3 Charltable fwMIs Unrestrirted funds are available for use at the discretion of the trustees in furtherdnce of their charitable objectives unless the fund5 have been des1￿)ated for ¢)ther purposes. Restricted funds a￿ subject to specific conditi0Tr5 by donor5 as to how they may be used. The purposes and uses of the restricted funds are Set out in the rK)tes to the actounts. Endovnnent fvnds are subject to specific condittons by donor5 that the capttal must be rnaintsined by the County. -io- THE GUIDE ASSOCIATION SUSSEX EA KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL sfATEMENfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Acth costs that can be allocated directly to such activities and those costs of an Indlrert natwe I￿assary to support them. Grants payable are paY￿￿ts made to thlrd partle5 In the furthernnce of the charltsble objective Where the tharlty 8lves a grant wlth condition5 for Its payment beln8 a speclflc level of ser¥lce or output to be provlded, 5uth grants are only recognised In the SOFA Of￿ the recipient of the Brant has provided the speciflc service or output. Grants ptyable without performance tonditions are only re¢o8nised In the accounts when a commitment has been made and there are no CQDditions to be met ￿latin8 to the grant which remaln 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 tlmlng of the grant or the amount of 8fdnt paydble. Support costs indude ￿ntral function5 and have been al￿￿￿ed to actriity c05t categories on a basis consistent with the use of resour￿S. for example. allocating property costs ty floor areas. or per ¢aplts, staff Costs by the time spent and other costs by thelr usage. THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAsf COUNTY NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 polldes {Contlnued) 1.6 Tawl>le ffiyed ass•ts Tangible fixed assets are initially measured at cost lor deemed costl and subsequently measured at cost or ¥alu*ion. net of depreciation and any lrnpalrnient losses. Tarvdible fwd assets costing £5CI) or MO￿ are initialty stated at C05t. Depreo*lon Is provhkd at rate5 calculated to wrlte off the cost less estimated residual ￿dIue of eath asset over Its expected useful life, as follows: Land Plant and machinery etc PR equlpment Campsite equlpment Picketts Wood campsite hut Pick£tt5 toilet bl¢xk and file shelter Not depreciated 25% reducing balance 25% reducing balance 25% redudng balance IIYA stral8knt line basls 25% reduan8 balance The 8aln or loss arisSng on the disposal of an asset Is detem)ined a5 the differeno between the sale proceeds and the carrying Value of the asseL and15 reco￿lsed in the statement of finandal actlvltle 1.7 FIKed •sset Investrnnts Fixed asset investments are Inltlalty rn￿ured at transaction Fyke exduding transartlon costs, and are subsequently measured at fair value at eath Teportin8 date. Changes In falr value are recognlsed In net Incomel(expenditurel for the ytar. TraThsactlon costs are expensed as incurred. 1.8 lrnp•lnnent ol ilnd assets At each reporting erKI d*e, the County reVIe•￿ the carryln8 amounts of Its tarvdible and Intangible assets to determine t•thether therels any Indlc*lon that those assets have suffered an impalrment loss. If any such Indicatlon exists. the recoverable amount of the asset is estlmated In order to determine the extent of the impairment loss Irf any). 1.9 Stocks Stocks are ststed at the lower of cost and estirnated selling price les5 costs to complete and sell. Cost comprises dlrert materials and. where applicable. direct labour costs and those oNErheads that haNE been incurred in bringing the Stocks to thelr present locatlon ènd condition. ftems held for distributlon at no or nmlnal conslderatlon are measured the lower of replacement cost and c4)sL Net realisable value Is the estlmated selling price less all estimated costs of completion and costs to be Incurred in marketin& Selling and distrIb￿lOn. 1.10 Cash and cash eqthalents Cash and cash equivalents include cash in hand. deposits held at call wfch banks. othèr short-temi liquld IrNestments wlth original maturities of three months or le4 and bank overdrafts. Bank overdrafts are shown within borrrywings in current Ilabllttles. THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAST COUPITY NOTES TO THE FINANCIAL 5fATEMEPITS (COPITINUEO) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting polldes IConUrn*dl 1.11 Flnandal lrtslrume• The Charity has ele¢ted to apply the provlslons of Sectlon 11 'Bas•t Financial Instruments, and Sectlon 12 '0ther Finandal Inrtrurnents Issues. of FRS 102 to all of its financial instrurnents. Flnancial instruments are recognised when the County becomes party to the contrartual provlslon5 of the InstrumenL Flnancial assets are offset. wlth the net amounts presented In the accounts when there & a legally enfortrable right to set off the recognised amounts and there ts an intentlon to settle on a net basls or to realise the asset and settle the1Sablllty wmultaneously. Bask flnanclal assets Baslc finar￿al a55ets. vthith indude debtors and cash and bank balances, are inftlalty measured at tr4nsaction price Including trdnsartion costs and are Subseq￿ntlY carrled at amortised cost usin8 the effective Interest method unless the arTrngement constttutes a financina transactlon, where the transattlon Is measured at the present Wdlue of the firture recelpts dkscounted at a market rate of Intsrest. Flnancial assets dassffied a5 fecelvable within one ￿ar are not amortised. Ba51c financial Ilabllltles Basic financlal liabilitles. Includln8 credttor5 and bank loafts are Initlalty recognised at transartlon prlce unless the arrangement constftutes a financ1￿ tran5actlon, where the debt Instrurnent15 measured at the present value of the future payments dlscounted at a market T*e of Interest. Flnanclal Ilabllltles dasslfied as pardble wlthln one year are not amortised. Debt instruments are subsequenlty carried at amortlsed c05¢ using the effective Interest rdte method. Trade creditors are obli8ations to pay for or servlce5 that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classffied as cur￿nt liabilities if payment is due within one year or less. If not. they are pre￿nted a5 non-CuT￿nt Itablllties. Trade creditors are reccenlsed Initially at tran5actlon prlce and subsequentty measured at arnortised cost Uslng the effective Interest meth(￿. Derecognltlon of financial Ilabilities Flnancial liabilities are derecognlsed when the charrtys contrartual obligations expire or a￿ discharged or cancelled. THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAsr coupny NOTES TO THE FINANCIAL 5fATEMENT5 (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 In the application of the Count￿5 accourting wAKie& the trt￿ee$' are requlred to make Judgements, estimates and assumptions about the Carryi￿ amount of assets and liabilities that are not readily apparent from other sources. The estimate5 and associated as5umptN?ns are based (bn historical experience and other factor5 that are considered to be tdevant. Attual results may differ from these estimate5. The e5timate5 and underlying assumptions are re￿QWed on an ongoing basis. Revisions to accounting estimates are recognised in the period in whith the estimate is revised where the revlslon afferts only that period. or in the perlod of the revlslon and firture perlods where the revision affects both current and future perlods. -14- THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAsr coupiiy N¢yfES TO THE FINANCIAL 5fATEMENT5 IcoKllNUED) FOR THE YEAR ENDED 31 DECEMBER 2024 IKome from donakn and lezacSes Unrestrirted Unrestrkted funds funds Donations and glfts Grants Sub5CriPtion5 2.260 27,146 30.376 33.180 29,500 Income from other tradlw athilles Unrestrlcled Unrestrlcled fund5 funds 2023 Fundralstn8 e¥ents 526 In¢ome from Inwrtmeiits Unrestricted Unresirfrted funds funds 2024 2023 Income from listed investments Interest receivable 5.061 459 4,965 2￿} 5520 5,255 THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from th•rltable activities Unrestrirtedunrestrirted fvnds fvnds general des18nated 2024 2024 Totsl UnrestrlrtedUn￿5tr1rted funds funds genernl deslgnated 2023 2023 Total 1024 2023 Charltable actlvltles Sales within charitable activlties Leaders trainin8. a¢tlvStles and outdoor5 Ralnbow & Brownie Event - Knockhatch Adventure fund Breakaway to Belgium Thlnking Day Olave camp 3,224 3,224 6,943 6,943 7.595 7.595 7,280 7,280 10.425 10,425 8.407 180 95 8,407 180 IS.499 15,499 62 3DJ 95 62 31JO Other Income Olave camp 12,953 12,953 11,982 11,982 34,292 9.587 43,879 26,267 15,799 42,066 -16- THE GUIDE ASSOCIATION SUSSEX EASr KNOWN AS GIRLGUIDING SUSSEX EAsf COUNTY NOTES TO THE FINANCIAL sfATEMENTS IcoKnNUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 abwhable Charltable 2024 2023 ()epreciation and irnpalrment Gukllng actlvltles Thlnklng day Rainbow and 8rownie Event London Adventure Plcketts W(Nxl major works Olave 2024 expenses Breakaway to 8el8lum 1,053 40,987 95 14.258 3,013 1.960 34,836 62 3,273 5,561 14,292 322 61,688 58,970 Grant fvndln8 of actnrttles (see note 8) Share of support costs (see note 101 6,195 8.675 10,124 8,357 76,558 77,451 AMtysl$ byfvnd Unre5trirted funds- general Unrestricted funds- deslgnated Restrirted funds 71.982 4.464 112 53,733 23,673 45 76,558 77,451 Grants pwable 2023 Grants {including grnnts of equlpment and coaches) 6.195 10,124 6,195 10,124 -17- THE GUIDE ASSOCIATION SUSSEX EAST KNOWN AS GIRLGUIDING SUSSEX EAsf COUPITY NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 None of the trustees (or any persons connected with them) retelved any remuneration, benefits or incurred any expenses durlng the ￿r. 10 Support Costs Z023 Bash of *lo¢atkni Rent and storage Prlntin8, postsge Publiclty Insurnn Accountsncy fees 4,124 4.124 3,762 Support costs 235 Support Costs 1.965 Support costs 715 Support costs 1.680 Support costs 1.669 1,669 8.675 8,675 8.357 Analysed between Charitsble actlvttles 8.675 8,675 8,357 Support costs includes payments to the independent e¥3mlners of £1.680 12023: £1,680) for independent examlnatlon fees. 11 Eryknes There were no employees durln8 the ￿ar. 12 Plet 8•In￿(lo￿*s? on In￿$￿￿Trts Unrestrl¢tqd Unrestricted fuThts funds genernl general 2024 2023 Revaluation of ￿n￿stments 12.985 5.793 THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAST COUNTY NOTES TO THE FINANCIAL STATEMENT5 (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13 TanOble Ilxed assets Cost At l January 2024 Additions 124,926 29,619 1,117 154,545 1,117 At 31 December 2024 124.926 30.736 155.662 D•prndatlon and Impalrmert At l January 2024 Depreciation charged in the year 73,056 2&861 1,053 99.917 1,053 At 31 December 2024 73,056 27,914 100.970 At 31 December 2024 51,870 2,822 54.692 At 31 December 2023 51.8ni 2,758 54,628 14 Flxed asset Investments Unllsted In¥estments C¢)rt or valuailon At l January 2024 Addillons Valuation changes 171,774 151 12,985 At 31 Decembef 2024 L84,910 Carrylng amount At 31 De￿rnber 2024 184.910 At 31 December 2023 171,774 THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAsf COUNTY NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 15 Debto 2023 Amounts faifry due within year. Trade debtors p￿PayMents arKI aCCn￿ income 474 1.411 681 16 Stocks 2024 2023 Bad8rf and cO￿ty stock 3,991 4.1 17 Crndltors: amounts falllry due wlthln one year 2023 Trdde credito 76 56 There We￿ no disclosable related party transactions during the ￿aT(2023- none). THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAST coupiry NOTE5 TO THE FINANCIAL sfATEMENTS (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2024 19 Unrnstri¢ted funds. deslpwted These are unrestricted funds wthich are m*erial to the Countys ￿ttse$. At l January Incoml Transfevs At31 i)ecernber 2024 Alice Goodman- Ca￿[ Allce GocMJman- Income Pat Splcer Memorial Fund Breakaway to 8el8lum Adventure Fund Olave Camp Olave Camp contingency fvnd 1.129 2,411 (1.129) 2.411 1,447 5,394 7,582 15.CKKI 13221 (3,0131 8.407 6,582 15XK#) 28,211 9.587 (4,464) 33.334 Prwlous ￿¥r. At l jaTh￿ry In¢¢xnlry Resources Transfer5 At31 December 2023 All￿ Go¢xlman- Capltal Alltr Goodman- Income Pat Splcer Memorial Fund Breakaway to Belglum Olave Camp Olove Camp contlngency fund Eurojam 2021 4,949 2.411 13,820) 1,129 2.411 1.589 6.582 1S.(JKI ISA99 114,293) (5,560) 383 IlJ42 15,(XX) 383 (3831 36.085 (23.673) 28,211 -21- THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EASr couKrY NOTES TO THE FINANCIAL sfATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 19 Unrestrlcted funds. des18n￿ (Contlnued) PLIRPOSES OF DESIGNATED FUNDS Allce Godman The disposal Incon￿ frDm this fvnd is available for grants to Guldes and Rangers goin8 abroad. Pat SpI￿r Memorial Fund This fund is to be used for two 8rown* Leaders each year to attend a trainlng course. Ola* Camp The surplus from Olave camp held in 2019 will be used as follows". Grants to assist units/small groups to attend natlonal or Intematlonal camps with a provtso of sharln8 krKwiled8e. Money to provide a marketing budget for our next ￿mp Money ardllable to cover expenses for the venue re5earrh and plannlrq tearns OlabE Camp contingenry furMI This fund 15 money from prevlous OIM camps to be used towards to the next Olave camp. Breakawayto Belglum The inc(Mne was generated from fee5. grnnt and fundrasin8. The remainlng balance wlll cover any addltbonal eyn5e5 and any surplus will go try*ar(ts future Internatlonal e¥ent& Adventure Fund A grant for £8,OLX) was awarded frorn the PIQ Adventure to enable untts to provide adventure wlthln Countles. followlng the dosure of the Training and Activity Centres pre4iously ovmed by Gidguiding but sold off as too muth investment was required to maintaln them. The grant was 5ubjert to an applicati(￿ process whith we used to put on two weekend t¥ents in London for Guldes and Rangefs. The remalning Income was monies received from participants towards their London Adventure. There Is a surplus due to one of the events not laking place and we are awaitln8 instructions from Headquarters about ￿urnIng unspent 8rant money. ZO Restrkted funds The restrttted funds of the dprlty comprfse the unexpended balances of donation5 and grnnts held on trust Subject to specffic conditions by donor5 a5 to how they mty be used. At l January Resource5 ZOZ4 At31 December Masons Terrts (112 THE GUIDE AssoaATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSFA EAST COUNTY NOTES TO THE FINANCIAL sfATEMENTS {COPfflNUED) FOR THE YEAR ENDED 31 DECEMBER 2024 20 Restrfcted funds Icontinued) pre¥10￿ year. At l January At31 expended December County Assoclates Ma50n5 Tents {81 {371 149 112 157 (451 112 PURPOSES OF REsfRICTED FUNDS County Assoclates A donatlon of £5LM) was recelved In 2010 towards the cost of a projector. Thls was added to equlpment and Is depreciated annually. The projector was fulty depreciated in 2023. Masons Tents A yant of £6,274 was received from the Mason> This has been added to equlpment and ts deprec5ated annuallv. 21 Uni•strlrted lunds The Income funds of the tharlty Indude the followln8 designated funds whlth habt been set aside out of unrestrtcted funds by the t￿Stee5 for specffic purposes: Pre¥lous year: At l Jarnwy Inc•mlry Resour￿5 Galns and At31 December Generdl fund5 271.729 61.548 (53.733) 5.793 285,337 THE GUIDE ASSOCIATION SUSSEX EAsr KNOWN AS GIRLGUIDING SUSSEX EAsf COUNTY NOTES TO THE FINANCIAL sfATEMENlS (coKllNUED) FOR THE YEAR ENDED 31 DECEMBER 2024 22 Analysis of net assets between funds funds 2024 At 31 Dttember 20X. Tanglble assets Investments Current assetsl(IlabllStles) 54.692 184,910 59,730 54,692 184,910 93.064 33,334 299.332 33.334 332.666 funds fvnds funds Z023 2023 At 31 December 2023: Tan8lble assets Investments Current assetsllllabllitles) 54,516 171,774 59.047 112 54,628 171.774 87,258 28,211 285.337 28.211 112 313.660 -24-