REGISTERED CHARITY NUMBER 300496
## BERKSHIRE GUIDE ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2021
## BERKSHIRE GUIDE ASSOCIATON
ANNUAL REPORT AND ACCOUNTS OF THE TRUSTEES (THE MEMBERS OF THE COUNTY EXECUTIVE COMMITTEE)
|**CONTENTS**||
|---|---|
|GENERAL INFORMATION|1|
|TRUSTEES ANNUAL REPORT|2,3|
|STATEMENT OF FINANCAIL ACTIVITIES|4|
|BALANCE SHEET AS 31 DECEMBER 2021|5|
|NOTES TO THE FINANCIAL STATEMENTS|6,7,8,9|
## BERKSHIRE GUIDE ASSOCIATION
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **GENERAL INFORMATION For the year ended 31 December 2021**
## **TRUSTEES:**
Mrs Jane Yorke Sarah Callaghan Kim Prior Mary Ouseley Sarah France Clive Stevenson Sue Jones Melanie Thomas Jan Stowell
County Commissioner Assistant County Commissioner Assistant County Commissioner Chair of Finance Chair of Thirtover Place Committee WINGS Governance Group WINGS Governance Group Division Commissioner Division Commissioner
## **CHARITY RESISTRATION NUMBER**
300496
1
## **BERKSHIRE GUIDE ASSOCIATION**
## **OPERATING AS**
## **GIRLGUIDING ROYAL BERKSHIRE**
**REPORT OF THE TRUSTEES For the year ended 31 December 2021**
**The trustees present their report with the financial statements of the Berkshire Guide Association for the year ended 31 Dec 2021**
## **STRUCTURE AND GOVERNANCE MANAGEMENT**
Berkshire Guide Association is a separately constituted branch of the Guide Association, which is incorporated by Royal Charter. It is registered as a charity (number 300496). The Royal Berkshire Guide Association is responsible for the administration of the Association's affairs within the County and for the general development of the principles, aims, organisation and rules of the Association in accordance with the Royal Charter, Bye-laws and the Guiding Manual. It is headed by one of the joint County Commissioners, who is Chair of the Executive Committee.
Members of the Executive Committee are nominated or appointed in accordance with the procedures established by the Berkshire Guide Association. The charity trustees of the Berkshire Guide Association are the voting members of the Executive Committee. The Trustees who served during the year are shown on page 1. The trustees determine the general policies of the Berkshire Guide Association. The day to day running is delegated to the County Administrator/Finance team and other volunteers.
## **OBJECTIVES AND ACTIVITIES**
Berkshire Guide Association shares the aims and objectives of the Guide Association: giving girls and young women a space where they can be themselves, have fun, build friendships, gain valuable life skills and make a positive difference to their lives and communities. We give them opportunities to be challenged and experience adventures that otherwise they would not have done.
It is due to the commitment and excellent leadership of our adult volunteers, all of who give their time willingly and freely, that these opportunities are delivered and enjoyed by our members.
## **ACHEIVEMENTS AND PERFORMANCE**
The County Commissioner produced an annual report which was presented at a meeting of the Board of Trustees
This report details what members of the County have achieved to meet the aims and objectives of the Guide Association.
To read the annual report, please refer to the appendix at the end of this report.
## **FINANCIAL REVIEW**
The results for the year and the financial position of the Berkshire Guide Association are as shown in the Statement of Financial Account and Balance Sheet.
2
## **BERKSHIRE GUIDE ASSOCIATION**
## **OPERATING AS**
## **GIRLGUIDING ROYAL BERKSHIRE**
## **REPORT OF THE TRUSTEES For the year ended 31 December 2021**
Continued…......
## **RESERVES**
It is the policy of Berkshire Guiding Association to hold in reserve a maximum of £100,000, this is required to cover up to 3 month's salary payment and if needed redundancy money. This will also cover 3 months running costs for Thirtover Place, redundancy costs for the site manager, any repair work that many need to be undertaken on the building and grounds and loss of income due to circumstance beyond our control. This fund will also be held for the purpose of repair work to any other Guiding property owned by Berkshire Guiding Association and to cover any unforeseen losses resulting from the cancellation of large scales events (e.g. Windsor International Guide and Scout Camp (WINGS)) due to circumstances beyond out control. This policy is reviewed yearly.
## **STATEMENT OF TRUSTEES' RESPONSIBILITES**
Law applicable to charities in England and Wales requires the trustees to prepare financial statement for each financial year which gives a true and fair view of the state of arrears of the County Association and of its financial activities for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statement;
- prepare the financial statement on the going concern basis unless it is inappropriate to presume that the County Association will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the County Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ON BEHALF OF THE TRUSTEES:
County Commissioner
Chair of Finance
> Date 19/10/2022
Date 21st October 2022
3
## BERKSHIRE GUIDE ASSOCIATION
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2021**
|**Incoming resources**
Membership subscriptions
Donations
Bequest
Training courses
Activities receipts
Income from facilities at county centres
Social activities
Sundry income
Sales of badges and sundry items
Grants received
Insurance Claims
Interest
Joint arrangement
**Total incoming resources**
**Resources expended**
Running costs of county centres
Grants
Training costs/expenses
Activities expenses
Communications/PR
Social activities expenses
Administration expenses
County Personnel Expenses
County Co-ordinators expenses
Special Events
Purchases of badges and sundry items
Equipment Replacement/Maintenance
Storage
Special Projects
Depreciation
Joint arrangement
**Total resources expended**
**Net incoming resources**|**Unrestricted**
**funds**
**£**
41298
1340
5530
1983
22459
1382
32
20275
1
62798
157096
38388
839
7863
1360
1611
17440
1597
6145
-673
84702
159271
-2175|**Designated**
**funds**
**£**
0.00
285
15820
10000
26105
-26105|**Restricted**
**funds**
0.00
-1178
-1178
1178|**Total**
**2021**
**£**
41298
1340
0
5530
1983
22459
1382
0
32
20275
0
1
62798
157096
38388
-54
7863
1360
1611
0
17440
1597
0.00
0.00
0.00
0.00
6145
-673
15820
94702
184198
-27102|**Total**
**2020**
**£**
71951
6693
0
2109
1873
12715
2135
0
857
11524
1190
13
0|
|---|---|---|---|---|---|
||||||111060|
||||||47616
8343
5888
749
734
0
16260
1329
0
0
0
0
2778
8252
10397
0|
||||||102346|
|||||||
||||||8714|
The notes on pages 6 to 9 form part of these accounts
4
## **BERKSHIRE GUIDE ASSOCIATION**
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **BALANCE SHEET For the year ended 31 December 2021**
|Notes
**Fixed Assets:**
Tangible assets
2
**Current Assets:**
Stock
3
Debtors
4
Overpayment
4
Prepayments
4
Loans
4
Cash at bank & in hand
**Creditors: amounts falling due within one year**
Creditors
5
Loan
5
Income in advance
5
Security Deposits
5
Accruals/Expenses
5
**Net Current Assets**
**Net Assets**
**Funds**
**Restricted Funds**
6
**Designated Funds**
7
**Unrestricted Funds**
8|_£_
£
£
£
406074
420374
5657
6944
5248
2768
290
1741
2382
2900
3392
278633
287575
294180
303351
5958
4882
0
1482
4238
4537
3200
1450
340
124
13736
12475
280444
290876
686518
711250
65009
65342
407920
420374
213589
225534
686518
711250
2021
2020|_£_
£
£
£
406074
420374
5657
6944
5248
2768
290
1741
2382
2900
3392
278633
287575
294180
303351
5958
4882
0
1482
4238
4537
3200
1450
340
124
13736
12475
280444
290876
686518
711250
65009
65342
407920
420374
213589
225534
686518
711250
2021
2020|
|---|---|---|
||||
|||711250|
|||65342
420374
225534|
|||711250|
Approved by the Board of Trustees at their meeting on 18th July 2022 and signed on it behalf by:
____________________________________
____________________________________
The notes on pages 6 to 9 form part of these accounts
5
## **BERKSHIRE GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1 ACCOUNTING POLICIES**
The financial statements have been prepared under the historical cost convertion and in accordance with the Statement of Recommended Practice on Accounting by Charities 2019 (SORP 2019), the Charities Act 1996 and applicable accounting standards.
## **GOING CONCERN**
The Trustees consider that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and for this reason they continue to adopt the going concern basis in preparing the annual financial statements.
## **FUNDS**
General funds represent the funds of the Executive Committee that are not subject to any restrictions regarding their use and are available for application on the general purpose of the Executive Committee. Funds designated for a particular purpose by the Executive Committee are also unrestricted.
Restricted funds are funds given to the charity for a sole purpose which is either designated by the donor or agreed by the Executive Committee.
The accounts include all transaction, assets and liabilities for which the Executive Committee is responsible in law.
## **INCOMING RESOURCES**
## **Voluntary income and capital sources**
Membership Subscription income is recognised when due.
Monies relating to events held are recognised when received and in conjunction with the date of the event.
## **Income from investments**
Interest is accounted for when receivable.
## **RESOURCES USED**
## **Activities directly relating to the work of the Executive Committee**
Expenditure is recognised when incurred or legally enforceable liability arises.
## **FIXED ASSETS**
## **Property**
The Guides Centre at Thirtover Place is recorded at historic cost and depreciation is charged on a straight line basis over 50 years.
## **Other Equipment**
Equipment used by the Charity is depreciated at 25% of written down value.
6
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2021 cont….**
|**2 Tangible Assets**
Land and
buildings
£
**Cost**
at 31st December 2020
718683
additions
disposals
**at 31st December 2021**
**718683**
**Depreciation**
at 31st December 2020
302418
change for the year
14360
adjustment re disposals
**at 31st December 2021**
**316778**
**Net book value**
**at 31st December 2021**
**401905**
at 31st December 2020
416265
**3 Stocks**
Badges
Other stock for resale
**4 Debtors**
Due within one year
Debtors
Prepayments
Loan
Overpayments
**5 Creditors**
Amounts falling due within one year
Creditors
Loan
Income in advance
Security Deposits
Accrued expenses|Training
Equipment
£
2512
1050
**3562**
2303
335
**2638**
**924**
209
2021
**£**
1993
3664
5657
2021
**£**
5248
1741
2900
0
9889
2021
**£**
5958
4238
3200
340
13736|General
Equipment
£
24967
499
390
**25076**
21067
1125
362
**21831**
**3246**
3900|Total
£
746163|
|---|---|---|---|
||||**746163**|
||||325788
15820|
||||**341247**|
||||**406075**
420374
2020
**£**
2240
4704|
||||6944
2020
**£**
2768
2382
3392
290|
||||8832|
||||2020
**£**
4882
1482
4537
1450
124|
||||12475|
7
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2021 cont….**
## **6 Restricted Funds**
|Jenkins Trust
Stratton Bursary
Doris Bridgeman Fund
Janet Shurmer Fund
E Turner Fund
June Braithwaite Fund|Balance at
1st January
2021
£
1517
519
14845.25
19384
25587
3490
65342.25|Incoming
resources
£
0|Resources
expended
£
1654
-1320
334|Balance at
31st December
2021
£
1517
519
13192
19384
25587
4810
65008.75|
|---|---|---|---|---|
- Jenkins Trust - Thirtover Place is for the costs relating to the provision and maintenance of climbing equipment.
- Stratton Bursary - the interest from the fund of £500 is to be used towards a grant to send a girl on an international visit.
- Doris Bridgeman Fund - this fund was rename in 2019, it was previously The Douglas Martin Trust Fund. It is a hardship fund to provide grant assistance for young girls aged under 18 in the relief of poverty or health or educational purposes.
- Janet Shurer Fund - this fund is for the provision of an Archive Headquarters.
- June Braithwaite Fund - this fund is for WINGS 2021 grants
## **7 Designated Funds**
|Fixed Assets Fund
Leadership & Training
WINGS
**Funds allocation summary**
Restricted Funds
Designated Funds
Unrestricted Funds|Balance at
1st January
2021
£
420374
2131
10000
432505
Fixed Assets
**£**
0
406074
0
406074|Incoming
resources
£
1520
1520
Net Current
Assets
**£**
65009
1846
213589
280444|Resources
expended/tr
ansfers
£
15820
285
10000
26105
2021 Total
**£**
65009
407920
213589
686518|Balance at
31st December
2021
£
406074
1846
0
407920
2020
Total
**£**
65342
420374
225534
711250|
|---|---|---|---|---|
## **8 Funds allocation summary**
8
**BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2021 cont….**
## **9 Trustees' Remuneration and expenses**
Trustees' received expenses totalling £188.52(2020 - £809) in respect of travel costs. No trustees received any remuneration in the current or previous year
There have been no related party transactions in the reporting period
## 10 **JOINT ARRANGEMENT**
WINGS 2020 International Jamboree Experience for Guides and Scouts aged 10 - 18 from across the world. Due to the COVID-19 Pandemic this planned even was first moved to 2021 and then cancelled. This resulted in a substantial loss for the event due to a number of factors including upfront payments to suppliers not being refundable and running costs incurred during the planning period of the event.
The WINGS event is a joint venture agreement between Berkshire County Scout Council and the Girlguiding Royal Berkshire and as such 50% of the income generated and expenditure incurred is allocated to each entity as per the Charity SORP.
9
## **BERKSHIRE GUIDE ASSOCIATION**
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
**ANNUAL REPORT For the year ended 31 December 2021**
## **Girlguiding Royal Berkshire Annual Report 2021**
2021 started off for Girlguiding Berkshire, as the rest of the Country, in lockdown following a Christmas hiatus. Our members have now become experts on virtual meetings and our annual Commissioners’ Conference in January was held on Zoom. It focussed the new Girlguiding Strategy, Today, Tomorrow, Together, identifying ways we can develop as a County, Divisions and Districts under 4 key themes:
- Exceptional experiences for girls
- Rewarding volunteer experience
- Inclusive and impactful
- Getting the basics right
The was the final meeting for Joint County Commissioners, Sarah France and Kate Snell, who handed over to Jane Yorke. Jane presided over the thanks to Sarah & Kate, who were surprised by a socially distanced visit from the County President and Assistant County Commissioner, with gifts arranged in cahoots with their respective partners, Dave and Chris, who were also presented with Thanks Badges for their support.
As restrictions lifted a significant number of units started to return to face-to-face meetings although in some cases those with vulnerable members continued run meetings virtually.
Subscriptions in February 2021 showed that there had been a significant drop in membership compared with the same time in 2020. This drop was two-fold; the introduction of mandatory Safe Space training for all volunteers lead to inactive members being removed and a drop in new members joining due to fewer units meeting face-to face. Recent data has shown that the number new young members is on the increase, however, this increase is not as evident with volunteers. This is reflected across the whole of the UK and several national recruitment campaigns have proved successful for some areas of the County.
10
## **BERKSHIRE GUIDE ASSOCIATION**
## **Annual Report for the year ended 31st December 2021 cont…**
Girlguiding SWE hosted their first WTD@Home in 2021 which many units and families across the County took part in. Overall, over 6000 people joined in with activities both online and at home or in units.
Due to Covid restrictions, after over a year, we held our thanks and recognition event on 4[th] September at the Holiday Inn in Reading. Thirty-one awards were presented to our volunteers at the event, 14 long service, including three for 50 years of service and four for 40 years of service. and 17 county awards. A further 10 people received the Region Compass Award at a Region event in September 2021. The bi-annual Stag Holders event was cancelled as a large number of the attendees were vulnerable and shielding. This has now been rescheduled for June this 2022.
In spite of Covid, Guiding did not stop but adapted. Outdoor meetings took place over the summer and into autumn, and where leaders felt comfortable, and meeting places allowed, some face-to-face meetings resumed, albeit with renewed and detailed risk assessments to include Covid risks and mitigations. Leaders and girls alike were really pleased to have some sort of normality resume. And my, how much some of the girls had grown!
As confidence grows more and more events have been taking place and leaders have been taking their girls further afield, offering girls the exceptional experiences we all love to give.
Leaders’ training continued online, with the trainers working very hard to offer new training but also to change their ways of delivering existing training. First Response training was revamped with the majority of the course being delivered on-line, with a 10-minute skills check on CPR & recovery position. This was to cover those whose training expired during Covid but as of 1[st] April 2021 the course will convert to a new blend of face-to-face and online. The first County training day since lockdown was held on 11[th] October with the Region and local shop in attendance, along with advisers and some training sessions. Cake was also provided!
11
## **BERKSHIRE GUIDE ASSOCIATION**
## **Annual Report for the year ended 31st December 2021 cont…**
Meetings of County, Divisions and Districts continue being held on zoom, although they have been interspersed with in-person meetings as networking/team building is much easier this way. The benefit in the reduction of travel time and costs has been recognised by everyone.
The Windsor International Guide and Scout Camp (WINGS), a joint event with Berkshire Scouts, was cancelled in November 2020. The future of WINGS will be discussed soon but it is likely to be a few years away whilst both parties recoup some of their losses.
No international trips have taken place since March 2020 but Girlguiding have given the go ahead for plans to get underway for trips in 2023.
The County property, Thirtover Place, reopened in September and has done a roaring trade with only a few weekends free right through 2022 and bookings already in place for 2023. The Government grants for businesses affected by COVID means the site has remained financially viable. The redevelopment plans are remaining on hold at present.
So far, recovery from the pandemic is progressing well, and we are looking forward to providing exceptional guiding opportunities for young members and volunteers alike in to 2022 and beyond.
Jane Yorke, County Commissioner.
12