REGISTERED CHARITY NUMBER 300496
## BERKSHIRE GUIDE ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022
## BERKSHIRE GUIDE ASSOCIATON
ANNUAL REPORT AND ACCOUNTS OF THE TRUSTEES (THE MEMBERS OF THE COUNTY EXECUTIVE COMMITTEE)
|**CONTENTS**||
|---|---|
|GENERAL INFORMATION|1|
|REPORT OF TRUSTEES|2,3|
|STATEMENT OF FINANCAIL ACTIVITIES|4|
|BALANCE SHEET AS 31 DECEMBER 2021|5|
|NOTES TO THE FINANCIAL STATEMENTS|6,7,8,9|
|ANNUAL REPORT|10,11,12|
## BERKSHIRE GUIDE ASSOCIATION
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **GENERAL INFORMATION For the year ended 31 December 2022**
## **TRUSTEES:**
Mrs Jane Yorke Sarah Callaghan Kim Prior Mary Ouseley Sarah France Melanie Thomas Jan Stowell Sue Jones Clive Stevenson
County Commissioner Assistant County Commissioner Assistant County Commissioner Chair of Finance Chair of Thirtover Place Committee 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 2022**
**The trustees present their report with the financial statements of the Berkshire Guide Association for the year ended 31 Dec 2022**
## **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 2022**
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 23rd October 2023
Date 23rd October 2023
3
## BERKSHIRE GUIDE ASSOCIATION
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2022**
|**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**
**£**
65405
4058
0
5145
1701
60147
2310
0
140
0
3189
15
142110
83513
528
5637
2992
1579
14341
1713
0
0
0
0
3815
0
15402
129521
12589|**Designated**
**funds**
**£**
0.00
0
0|**Restricted**
**funds**
6250
6250.00
2807
2807
3443|**Total**
**2022**
**£**
65405
10308
0
5145
1701
60147
2310
0
140
0
3189
15
0
148360
83513
3335
5637
2992
1579
0
14341
1713
0.00
0.00
0.00
0.00
3815
0
15402
0
132328
16032|**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
0
0
0
6145
-673
15820
94702|
||||||184198|
|||||||
||||||-27102|
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 2022**
|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|_£_
£
£
£
390672
406074
7853
5657
6808
5248
2131
1741
4975
2900
297060
278633
318827
294180
3298
5958
1728
0
5499
4238
3200
324
340
10849
13736
307978
280444
698650
686518
68452
65009
1846
407920
628352
213589
698650
686518
2022
2021|_£_
£
£
£
390672
406074
7853
5657
6808
5248
2131
1741
4975
2900
297060
278633
318827
294180
3298
5958
1728
0
5499
4238
3200
324
340
10849
13736
307978
280444
698650
686518
68452
65009
1846
407920
628352
213589
698650
686518
2022
2021|
|---|---|---|
||||
|||686518|
|||65009
407920
213589|
|||686518|
Approved by the Board of Trustees at their meeting on 23rd Oct 2023 and signed on it behalf by:
____________________________________
Chair of Finance
____________________________________
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 2022**
## **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 2022 cont….**
|**2 Tangible Assets**
Land and
buildings
£
**Cost**
at 31st December 2021
718683
additions
disposals
**at 31st December 2022**
**718683**
**Depreciation**
at 31st December 2021
316778
change for the year
14360
adjustment re disposals
**at 31st December 2022**
**331138**
**Net book value**
**at 31st December 2022**
**387545**
at 31st December 2021
401905
**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
£
3562
**3562**
2638
231
**2869**
**693**
924
2022
**£**
1601
6252
7853
2022
**£**
6808
2131
4975
0
13914
2022
**£**
3298
1728
5499
324
10849|General
Equipment
£
25076
**25076**
21831
811
**22642**
**2434**
3246|Total
£
747322|
|---|---|---|---|
||||**747322**|
||||341247|
||||**356649**|
||||**390672**
406075
2021
**£**
1993
3664|
||||5657
2021
**£**
5248
1741
2900
0|
||||9889|
||||2021
**£**
5958
4238
3200
340|
||||13736|
7
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2022 cont….**
## **6 Restricted Funds**
|Jenkins Trust
Stratton Bursary
Doris Bridgeman Fund
Janet Shurmer Fund
E Turner Fund
June Braithwaite Fund|Balance at
1st January
2022
£
1517
519
13191.75
19384
25587
4810
65008.75|Incoming
resources
£
6250
6250|Resources
expended
£
2807
2807|Balance at
31st December
2022
£
1517
519
16635
19384
25587
4810
68451.81|
|---|---|---|---|---|
- 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
**Funds allocation summary**
Restricted Funds
Designated Funds
Unrestricted Funds|Balance at
1st January
2022
£
406074
1846
407920
Fixed Assets
**£**
0
390672
0
390672|Incoming
resources
£
0
Net Current
Assets
**£**
68452
1846
237680
307978|Resources
expended/tr
ansfers
£
15402
15402
2022 Total
**£**
68452
392518
237680
698650|Balance at
31st December
2022
£
390672
1846
392518
2021
Total
**£**
65009
407920
213589
686518|
|---|---|---|---|---|
## **8 Funds allocation summary**
8
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2022 cont….**
## **9 Trustees' Remuneration and expenses**
Trustees' received expenses totalling £571.62(2021 - 188.52) 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
9
## **BERKSHIRE GUIDE ASSOCIATION**
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
**ANNUAL REPORT For the year ended 31 December 2022**
## **Girlguiding Royal Berkshire Annual Report 2022**
With the whole Country back to the “new normal”, Girlguiding Royal Berkshire continued suit. Whilst our members are now experts on virtual meetings, we have all enjoyed being back to face-to-face meetings and being able to take the girls on residentials and camps to have the exceptional experiences we all love to give.
We have developed our County Strategy, on the 4 themes from the Girlguiding Strategy, Today, Tomorrow, Together:
- Exceptional experiences for girls
- Rewarding volunteer experience
- Inclusive and impactful
- Getting the basics right
The plan includes events for each section, a review of the County Awards, developing a County inclusion plan, increasing the number of volunteers, redeveloping the County website, improving external facing social media presence and refreshing the redevelopment plans for Thirtover Place.
Subscriptions in February 2022 showed an 11% growth of members on 2021 so although not back to the pre-Covid levels membership was on the increase. Recent data has shown that the number new young members is still increasing, however, there continues to be a decrease in volunteers. This is reflected across the whole of the UK and several national recruitment campaigns have proved successful for some areas of the County.
Girlguiding SWE hosted their second WTD@Home in 2022 following the huge success in 2021. Many units took part on the day and others used the resource in their unit, District or Division events. Further events for 2023-2025 are being planned.
10
## **BERKSHIRE GUIDE ASSOCIATION**
## **Annual Report for the year ended 31st December 2022 cont…**
The bi-annual Stag Holders event that was cancelled in 2021 was held in June 2022. Thirtyfive Stag Holders attended the afternoon tea at Thirtover Place. We were blessed with good weather and were able to sit outside and enjoy the surroundings of our wonderful site, whilst catch up with each other
We held our thanks and recognition event on 27[th] November at the Holiday Inn in Reading. Thirty-one awards were presented to our volunteers, 20 long service, eight for 30 years of service and 12 for 20 years of service, and 5 new County badges celebrating the achievement of young members gaining their Bronze & Silver Duke of Edinburgh award. This new badge will be presented to DofE and Queen’s Guide awardees as it was felt that this significant achievement was not celebrated at County level, as awards were presented at National events, but should be recognised.
A further 7 people received the Region Compass Award at a Region event in November
As part of the strategy under the Rewarding Volunteer Experience a review was undertaken into the County Awards as it was felt the available awards was not fully inclusive of younger members and excellence in the unit environment was not recognised, therefore, some additional awards have been added and requirements tweaked. The new awards are, a Team Award – for all ages, the Berkshire Merit Award for members under 30, the Guiding Light Award – for all members.
To showcase all County and long service awards a new County Thanks Garden Party will be held in June 2023. All adult members & young leaders will be invited to the event along with young members who have obtained their section Gold Award.
Girlguiding Leadership Platform was introduced in March 2022, giving easier access to training courses and records for all Leaders. Leaders’ training continued as a blend of e- learning, webinars and face to face sessions. The revamped Leadership Qualification became Leadership Development Plan and was launched in September. Leaders doing the LQ have until 31[st] August 2023 to complete otherwise they will need to restart on the LDP. We currently have 79 people undertaking the LQ and 14 on the LDP. One person has completed the LDP.
11
## **BERKSHIRE GUIDE ASSOCIATION**
## **Annual Report for the year ended 31st December 2022 cont…**
Meetings of the County Operations and Trustee Boards, 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 future of Windsor International Guide and Scout Camp (WINGS), a joint event with Berkshire Scouts, is currently being discussed by our trustees after I was approached by the Scout County Commissioner.
No international trips have taken place since March 2020, but Region trips have been planned for 2023. INTOPS selection days were held in April, with 20 girls attending and 8 being selected to go to the Region INTOPS. Berkshire will have girls and adults taking part in the international trips. Further trips are being planned for 2024 including an international experience in the UK to be more inclusive.
The County property, Thirtover Place, was very busy last year, with every weekend booked for the House. The tented village was also booked for a significant number of weekends and during the school holidays. The redevelopment plans are currently being reviewed with quotations being obtained to reassess the impact of Covid and the current economic climate on the costs and the ability to raise the required funds.
Girlguiding in Royal Berkshire is still thriving despite the difficulties of the last few years, and we are looking forward to providing exceptional guiding opportunities for young members and volunteers alike in 2023 and beyond.
Jane Yorke, County Commissioner.
12