REGISTERED CHARITY NUMBER 300496
## BERKSHIRE GUIDE ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023
## 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 2023**
## **TRUSTEES:**
Mrs Jane Yorke County Commissioner Kim Prior Assistant County Commissioner Mary Ouseley Chair of Finance Sarah France Chair of Thirtover Place Committee Liz Slocome Division Commissioner Jan Stowell Division Commissioner Helen Randall 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 2023**
**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 2023**
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 14/10/2024
29/10/2024
3
## BERKSHIRE GUIDE ASSOCIATION
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2023**
## **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**
**£**|**Unrestricted**
**funds**
**£**|**Designated**
**funds**
**£**|**Designated**
**funds**
**£**|**Restricted**
**funds**|**Restricted**
**funds**|**Total**
**Total**
**2023**
**2022**
**£**
**£**|**Total**
**Total**
**2023**
**2022**
**£**
**£**|**Total**
**Total**
**2023**
**2022**
**£**
**£**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|||||||66210||65405|
|||||18750||19587||10308|
|||||||0||0|
|||||||3465||5145|
|||||||2770||1701|
|||||||52473||60147|
|||||||0||2310|
|||||||0||0|
|||||||2449||140|
|||||||0||0|
|||||||6570||3189|
|||||||629||15|
|||||||0||0|
|0||0||18750||154152
148360|||
|||||||106510||83513|
|||||||7440||3335|
|||||||6463||5637|
|||||||1107||2992|
|||||||978||1579|
|||||||0||0|
|||||||15139||14341|
|||||||1821||1713|
|||||||0||0|
|||||||0||0|
|||||||0||0|
|||||||0||0|
|||||||4332||3815|
|||||||1575||0|
|||||||15142||15402|
|||||||0||0|
|0
0||0
0||0
18750||160506
132328
-6355
16032|||
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 2023**
||Notes||2023||2022||
|---|---|---|---|---|---|---|
||||_£_|£|£|£|
|**Fixed Assets:**|||||||
|Tangible assets|2|||375531||390672|
|**Current Assets:**|||||||
|Stock|3||5929||7853||
|Debtors|4||10297||6808||
|Overpayment|4||||||
|Prepayments|4||1913||2131||
|Loans|4||2424||4975||
|Cash at bank & in hand|||309974||297060||
||||330537||318827||
|**Creditors: amounts falling due within one year**|||||||
|Creditors|5||6957||3298||
|Loan|5||294||1728||
|Income in advance|5||6593||5499||
|Security Deposits|5||||||
|Accruals/Expenses|5||39||324||
||||13884||10849||
|**Net Current Assets**||||316653||307978|
|**Net Assets**||||692184||698650|
|**Funds**|||||||
|**Restricted Funds**||6||82597||68452|
|**Designated Funds**||7||377376||392518|
|**Unrestricted Funds**||||232210||237680|
|||8||692184||698650|
Approved by the Board of Trustees at their meeting on 14th Oct 2024 and signed on it behalf by:
____________________________________
Jane Yorke - County Commissioner
____________________________________
Mary Ouseley - Chair of Finance
Date 14/10/2024
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 2023**
## **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 2023 cont….**
|**2 Tangible Assets**
Land and
buildings
£
**Cost**
at 31st December 2022
718683
additions
disposals
**at 31st December 2023**
**718683**
**Depreciation**
at 31st December 2022
331138
change for the year
14360
adjustment re disposals
**at 31st December 2023**
**345498**
**Net book value**
**at 31st December 2023**
**373185**
at 31st December 2022
387545
**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**
2869
173
**3042**
**520**
693
2023
**£**
1192
4737
5929
2023
**£**
10297
1913
2424
0
14634
2023
**£**
6957
294
6593
39
13884|General
Equipment
Total
£
£
25076
747322
**25076**
**747322**
22642
356649
608
15142
**23251**
**371791**
**1826**
**375531**
2434
390672
2022
**£**
1601
6252
7853
2022
**£**
6808
2131
4975
0
13914
2022
**£**
3298
1728
5499
324
10849|
|---|---|---|
7
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2023 cont….**
## **6 Restricted Funds**
|Jenkins Trust
Stratton Bursary
Doris Bridgeman Fund
Janet Shurmer Fund
E Turner Fund
June Braithwaite Fund
Tractor Fund|Balance at
1st January
2023
£
1517
519
16635
19384
25587
4810
0
68452|Incoming
resources
£
6250
12500
18750|Resources
Balance at
expended
31st December
2023
£
£
1517
519
0
2085
20799
19384
25587
2000
2810
12500
4604
82597|
|---|---|---|---|
- 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
2023
£
390672
1846
392518
Fixed Assets
**£**
0
375530
0
375530|Incoming
resources
£
0
Net Current
Assets
**£**
82597
1846
237680
322123|Resources
Balance at
expended/tr
ansfers
31st December
2023
£
£
15142
375530
1846
15142
377376
2023
Total
2022
Total
**£**
**£**
82597
68452
377376
392518
237680
237680
697654
698650|
|---|---|---|---|
## **8 Funds allocation summary**
8
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2023 cont….**
## **9 Trustees' Remuneration and expenses**
Trustees' received expenses totalling £680.64(2022 - 571.62) in respect of travel costs. No trustees received any remuneration in the current or previous year
There were 3 related party transactions in the reporting period for a total value of £7977.18.
9
## **BERKSHIRE GUIDE ASSOCIATION**
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **ANNUAL REPORT For the year ended 31 December 2023**
## **Girlguiding Royal Berkshire Annual Report 2023**
Girlguiding in Royal Berkshire is enjoying being back to normally following the last few years of disruption due to the Covid pandemic with all units being able to give the girls exceptional experiences whether that was trips out, visitors to the unit or residential experiences along with all the activities carried out as part of the programme.
Membership numbers, for both young members and volunteers, remained constant in 2023 following a large increase in 2022 post-Covid. This is reflected across the whole of the UK. We are hoping that the national recruitment campaigns, particularly for volunteers, will boost numbers in 2024 as we have a significant number of young members on our waiting lists that we would love to be able to welcome into units.
We have continued to make progress with 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 County Awards committee reviewed the County awards and introduced 3 new awards; the team award - recognising exception teamwork, the merit award – for young members under the age of 30 who have shown initiative and responsibility and the Guiding Light award – for members who have highlighted Girlguiding in the media or on social media.
The first of these awards were presented at the County Thanks and Recognition event at Thirtover Place in June. All volunteers across the County were invited to this event as we felt it was important to thank everyone for their contribution to Guiding across Berkshire. We were pleased to present 3 Berkshire Stags, 7 County Standards, 5 County Merit Awards and the Liz Bracewell Award, along with the long service awards including one 50-year award, five 40-year awards, seven 30 year awards and fifteen 20 year awards, a number of County Thanks badges and certificates and recognising young members who had gained Duke of Edinburgh awards.
In May, all units celebrated the Coronation of King Charles III, and we were fortunate to be offered a number of tickets to go to the Coronation Concert at Windsor Castle. It was a fantastic experience for the Leaders and young members alike and something we will never forget. Our royal experiences continued in June when several members, along with members of the Trefoil Guild, attended the Garter Day Procession, again at Windsor Castle.
10
## **BERKSHIRE GUIDE ASSOCIATION**
## **Annual Report for the year ended 31st December 2023 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.
Following the cancellation of WINGS due to the pandemic I am pleased that planning has started for the Windsor International Guide and Scout Camp (WINGS), which will take place in 2026
Region international trips resumed this year with a number of girls and adults from Berkshire taking part in trips to Malaysia, Inter-railing around Europe and to Essex International Jamboree. Leaders are also feeling more confident about taking their units on international trips; several are currently being planned.
The County property, Thirtover Place, continues to be very busy, with every weekend last year booked for the House. The tented village was also booked for a significant number of weekends and during the school holidays. The redevelopment plans have been 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. Next steps are currently being discussed.
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 2024 and beyond.
Jane Yorke, County Commissioner
11
REGISTERED CHARITY NUMBER 300496
## BERKSHIRE GUIDE ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023
## 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 2023**
## **TRUSTEES:**
Mrs Jane Yorke County Commissioner Kim Prior Assistant County Commissioner Mary Ouseley Chair of Finance Sarah France Chair of Thirtover Place Committee Liz Slocome Division Commissioner Jan Stowell Division Commissioner Helen Randall 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 2023**
**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 2023**
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 14/10/2024
29/10/2024
3
## BERKSHIRE GUIDE ASSOCIATION
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2023**
## **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**
**£**|**Unrestricted**
**funds**
**£**|**Designated**
**funds**
**£**|**Designated**
**funds**
**£**|**Restricted**
**funds**|**Restricted**
**funds**|**Total**
**Total**
**2023**
**2022**
**£**
**£**|**Total**
**Total**
**2023**
**2022**
**£**
**£**|**Total**
**Total**
**2023**
**2022**
**£**
**£**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|||||||66210||65405|
|||||18750||19587||10308|
|||||||0||0|
|||||||3465||5145|
|||||||2770||1701|
|||||||52473||60147|
|||||||0||2310|
|||||||0||0|
|||||||2449||140|
|||||||0||0|
|||||||6570||3189|
|||||||629||15|
|||||||0||0|
|0||0||18750||154152
148360|||
|||||||106510||83513|
|||||||7440||3335|
|||||||6463||5637|
|||||||1107||2992|
|||||||978||1579|
|||||||0||0|
|||||||15139||14341|
|||||||1821||1713|
|||||||0||0|
|||||||0||0|
|||||||0||0|
|||||||0||0|
|||||||4332||3815|
|||||||1575||0|
|||||||15142||15402|
|||||||0||0|
|0
0||0
0||0
18750||160506
132328
-6355
16032|||
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 2023**
||Notes||2023||2022||
|---|---|---|---|---|---|---|
||||_£_|£|£|£|
|**Fixed Assets:**|||||||
|Tangible assets|2|||375531||390672|
|**Current Assets:**|||||||
|Stock|3||5929||7853||
|Debtors|4||10297||6808||
|Overpayment|4||||||
|Prepayments|4||1913||2131||
|Loans|4||2424||4975||
|Cash at bank & in hand|||309974||297060||
||||330537||318827||
|**Creditors: amounts falling due within one year**|||||||
|Creditors|5||6957||3298||
|Loan|5||294||1728||
|Income in advance|5||6593||5499||
|Security Deposits|5||||||
|Accruals/Expenses|5||39||324||
||||13884||10849||
|**Net Current Assets**||||316653||307978|
|**Net Assets**||||692184||698650|
|**Funds**|||||||
|**Restricted Funds**||6||82597||68452|
|**Designated Funds**||7||377376||392518|
|**Unrestricted Funds**||||232210||237680|
|||8||692184||698650|
Approved by the Board of Trustees at their meeting on 14th Oct 2024 and signed on it behalf by:
____________________________________
Jane Yorke - County Commissioner
____________________________________
Mary Ouseley - Chair of Finance
Date 14/10/2024
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 2023**
## **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 2023 cont….**
|**2 Tangible Assets**
Land and
buildings
£
**Cost**
at 31st December 2022
718683
additions
disposals
**at 31st December 2023**
**718683**
**Depreciation**
at 31st December 2022
331138
change for the year
14360
adjustment re disposals
**at 31st December 2023**
**345498**
**Net book value**
**at 31st December 2023**
**373185**
at 31st December 2022
387545
**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**
2869
173
**3042**
**520**
693
2023
**£**
1192
4737
5929
2023
**£**
10297
1913
2424
0
14634
2023
**£**
6957
294
6593
39
13884|General
Equipment
Total
£
£
25076
747322
**25076**
**747322**
22642
356649
608
15142
**23251**
**371791**
**1826**
**375531**
2434
390672
2022
**£**
1601
6252
7853
2022
**£**
6808
2131
4975
0
13914
2022
**£**
3298
1728
5499
324
10849|
|---|---|---|
7
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2023 cont….**
## **6 Restricted Funds**
|Jenkins Trust
Stratton Bursary
Doris Bridgeman Fund
Janet Shurmer Fund
E Turner Fund
June Braithwaite Fund
Tractor Fund|Balance at
1st January
2023
£
1517
519
16635
19384
25587
4810
0
68452|Incoming
resources
£
6250
12500
18750|Resources
Balance at
expended
31st December
2023
£
£
1517
519
0
2085
20799
19384
25587
2000
2810
12500
4604
82597|
|---|---|---|---|
- 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
2023
£
390672
1846
392518
Fixed Assets
**£**
0
375530
0
375530|Incoming
resources
£
0
Net Current
Assets
**£**
82597
1846
237680
322123|Resources
Balance at
expended/tr
ansfers
31st December
2023
£
£
15142
375530
1846
15142
377376
2023
Total
2022
Total
**£**
**£**
82597
68452
377376
392518
237680
237680
697654
698650|
|---|---|---|---|
## **8 Funds allocation summary**
8
## **BERKSHIRE GUIDE ASSOCIATION**
## **Notes to the Accounts for the year ended 31st December 2023 cont….**
## **9 Trustees' Remuneration and expenses**
Trustees' received expenses totalling £680.64(2022 - 571.62) in respect of travel costs. No trustees received any remuneration in the current or previous year
There were 3 related party transactions in the reporting period for a total value of £7977.18.
9
## **BERKSHIRE GUIDE ASSOCIATION**
## **OPERATING AS GIRLGUIDING ROYAL BERKSHIRE**
## **ANNUAL REPORT For the year ended 31 December 2023**
## **Girlguiding Royal Berkshire Annual Report 2023**
Girlguiding in Royal Berkshire is enjoying being back to normally following the last few years of disruption due to the Covid pandemic with all units being able to give the girls exceptional experiences whether that was trips out, visitors to the unit or residential experiences along with all the activities carried out as part of the programme.
Membership numbers, for both young members and volunteers, remained constant in 2023 following a large increase in 2022 post-Covid. This is reflected across the whole of the UK. We are hoping that the national recruitment campaigns, particularly for volunteers, will boost numbers in 2024 as we have a significant number of young members on our waiting lists that we would love to be able to welcome into units.
We have continued to make progress with 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 County Awards committee reviewed the County awards and introduced 3 new awards; the team award - recognising exception teamwork, the merit award – for young members under the age of 30 who have shown initiative and responsibility and the Guiding Light award – for members who have highlighted Girlguiding in the media or on social media.
The first of these awards were presented at the County Thanks and Recognition event at Thirtover Place in June. All volunteers across the County were invited to this event as we felt it was important to thank everyone for their contribution to Guiding across Berkshire. We were pleased to present 3 Berkshire Stags, 7 County Standards, 5 County Merit Awards and the Liz Bracewell Award, along with the long service awards including one 50-year award, five 40-year awards, seven 30 year awards and fifteen 20 year awards, a number of County Thanks badges and certificates and recognising young members who had gained Duke of Edinburgh awards.
In May, all units celebrated the Coronation of King Charles III, and we were fortunate to be offered a number of tickets to go to the Coronation Concert at Windsor Castle. It was a fantastic experience for the Leaders and young members alike and something we will never forget. Our royal experiences continued in June when several members, along with members of the Trefoil Guild, attended the Garter Day Procession, again at Windsor Castle.
10
## **BERKSHIRE GUIDE ASSOCIATION**
## **Annual Report for the year ended 31st December 2023 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.
Following the cancellation of WINGS due to the pandemic I am pleased that planning has started for the Windsor International Guide and Scout Camp (WINGS), which will take place in 2026
Region international trips resumed this year with a number of girls and adults from Berkshire taking part in trips to Malaysia, Inter-railing around Europe and to Essex International Jamboree. Leaders are also feeling more confident about taking their units on international trips; several are currently being planned.
The County property, Thirtover Place, continues to be very busy, with every weekend last year booked for the House. The tented village was also booked for a significant number of weekends and during the school holidays. The redevelopment plans have been 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. Next steps are currently being discussed.
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 2024 and beyond.
Jane Yorke, County Commissioner
11
Independent Examlners Report to the trustees of
Berkshlre Gulde Asso(iatlon
I report to the trustees on my examination of the accounts of the Berkshire Guide
Associatlon (the Trust) for the year ended 31" December 2023.
Responsibilities and basis of report
As the charitytrustees of the Trust you are responsible for the preparation of the accounts
in accordance with the requirements of the Charities Act 20111.the Act'l.
I report in respect of my examination of the Trust's accounts carried out under sectlon 145
of the 2011 Act and in carryin8 Out my examination I have followed all the applicable
Directions 8lven by the Charity Commission under section 14515llbl of the Act.
Independent Examlners Statement
I have completed my examination. I confirm that no material matters have come to my
attentlon in connection with the examination 8ivin8 me cause to believe that in any material
respect:
l. Accounting records were not kept In respect of the Trust as requlred by sectlon 130
of the Act; or
2. The accounts do not accord with those records: or
3. The accounts do not comply wlth the appllcable requlrements concernSng the form
and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and falr view, which
is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the
examlnatlon to which attention should be drawn in thls report tn order to enable a proper
understanding of the accounts to be reached.
Signed:
Name: Sandie Thomason
Address: ST Business Services
43, Chaucer Crescent. Newbury, Berks. RG14 ITP
Date:
23 . If)