Charity registration number: 300716
Cambridgeshire East Guides Annual Report and Financial Statements for the Year Ended 31 December 2021
Cambridgeshire East Guides
Contents
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Reference and Administrative Details 1
Trustees' Report 2 to 4
Trustees' responsibilities 5
Independent examiner's report 6
Statement of financial activities 7
Balance Sheet 8
Notes to the financial statements 9 to 17
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Cambridgeshire East Guides Reference and Administrative Details
Charity name Cambridgeshire East Guides Charity registration number 300716 Principal office 3 Quy Court Colliers Lane Stow-cum-Quy Cambridge CB25 9AU Trustees Miss C Course - County Commissioner Miss A Record - Assistant County Commissioner Miss S Anderson - Chair of Programme (outdoors & adventure) Mrs S Betts - Chair of Jarman Centre Management Committee Mrs H Bielby - Chair of Programme (OAA) Mrs M Bird - Fenland Division Mrs R Braund - Isle of Ely Miss S Carpenter - Isle of Ely Division Miss C George - Granta Division Mrs E Hallworth - Chair of Adult Support
Mrs L King - County Treasurer Mrs L Nea Eldridge - Rhee Division Mrs D Raven - Cam Division Mrs N Santus - Rhee Division Mrs R Slatter - Cam Division Mrs C Stevens - Great Ouse Division Miss E Tack - Chair of Marketing and Communications Dr K Thackray - Chair of Marketing and Communications
(Appointed 6 May 2021) (Retired 6 May 2021) (Retired 28 January 2022) (Appointed 28 January 2022)
(Appointed 6 September 2022) (Appointed 28 January 2022) (Retired 22 July 2022) (Retired 28 January 2022) (Appointed 12 June 2021) (Appointed 29 July 2021)
(Retired 29 July 2021)
Ms T Walker - The Lodes Division
Mrs K Willetts - City Division
Page 1
Cambridgeshire East Guides
Trustees' Report
The trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 December 2020.
REFERENCE AND ADMINISTRATION DETAILS
Registered charity name The Guide Association Cambridgeshire East
Charity registration number 300716
THE TRUSTEES
The trustees who served the charity during the period were as follows:
Miss S Anderson
Mrs S Betts
Mrs H Bielby
Mrs M Bird
Mrs R Braund
Miss C Course
Miss C George
Mrs E Hallworth
Mrs L King
Miss A Record
Mrs N Santus
Mrs R Slatter
Mrs C Stevens
Miss E Tack
Dr K Thackray
Miss T Walker
Mrs K Willetts
STRUCTURE, GOVERNANCE AND MANAGEMENT
There are eight divisions within the Cambridgeshire East County each having a Division Commissioner who is supported by District Commissioners. The County has a County Commissioner, who is appointed by the Region Chief Commissioner in consultation with the County Executive Committee, which is the body responsible for the overseeing of the administration in the County.
There are eight divisions within the Cambridgeshire East county each having a Division Commissioner who is supported by District Commissioners. The county has a County Commissioner, who is appointed by the Region Chief Commissioner in consultation with the County Executive Committee, which is the body responsible for the overseeing of the administration in the County.
Page 2
Cambridgeshire East Guides
Trustees' Report
The constitution was changed on 8 May 2017 and as a result additional trustees were appointed. The trustees of the charity are the voting members of the Executive Committee. All appointments are at the discretion of the County Commissioner with the exception of her own role and are based on consultation. Trustees will have met the Girlguiding recruitment requirements as well as Charity Commission requirements governing trustees. New trustees are advised to refer to Charity Commission resources for trustees.
RESERVES POLICY
It is the policy of the County to maintain sufficient reserves to: (a) Provide support for the development of guiding within the County; (b) Cover the operation and staffing of the County Office and to meet other administration, support and training costs, including the purchase of equipment; (c) Cover the operation of the Jarman Centre; (d) Be able to meet repairs, improvements and other expenditure as necessary in conjunction with any of the County's properties; (e) Support major events within the County and meet any deficits arising from them where necessary; (f) Implement any requirements arising from regional or national activities and keep up to date with changes as necessary; (g) Meet any unforeseen contingencies. The level of reserves the trustees consider necessary to meet the above amount to approximately £142,500 in the form of unrestricted reserves excluding those represented by fixed assets. This represents an estimate of 18 months operating costs including the operation of the Jarman Centre. The level of reserves amounted to £220,000 at the year end and these will be monitored on a regular basis by the trustees at the meetings of the County Executive Committee.
OBJECTIVES AND ACTIVITIES
Girlguiding is the UK's largest organisation for girls and young women, with around 575,000 members nationwide. It is divided into smaller areas for easier communication and administration, and to support local guiding effectively. Girlguiding Cambridgeshire East County is one such area. Girlguiding enables girls and young women to develop their potential and to make a difference to the world. The aim of guiding is to help girls and young women develop emotionally, mentally, physically and spiritually, so that they can make a positive contribution to their community and the wider world.
Thanks to the dedication and support of our amazing volunteers, we give girls and young women a space where they can be themselves, have fun, build brilliant friendships, gain valuable life skills and make a positive difference to their lives and communities. We build girls' confidence and raise their aspirations. We give them the chance to discover their full potential and encourage them to be a powerful force for good.
Our objectives are to enable and encourage the achievement of the above through the adult volunteers who deliver the weekly programme to the girls and through the high level of training and support that we offer.
STATEMENT OF PUBLIC BENEFIT
The trustees of Girlguiding Cambridgeshire East accept the need to have regard to the Charity Commission’s guidance on public benefit. They recognise that it is their responsibility to ensure that the benefits offered are realised by promoting all aspects of guiding within the County, both within the membership and in the wider community.
PRINCIPAL FUNDING SOURCE
The principal funding sources continue to be annual subscriptions from members of the County and fees from those visiting The Jarman Centre.
ACHIEVEMENTS AND PERFORMANCE
Again, the beginning of 2021 saw the county in Lockdown once more.
We returned to virtual Guiding, after being able to meet outside. Most units across the County adapted the programme to work on Zoom. And managed to engage with most of their members.
Page 3
Cambridgeshire East Guides
Trustees' Report
As a County we put on a Virtual Thinking Day activity weekend, with campfire singing, and activities that all could do.
We also held a Virtual Sleepover called Wish you were here, again with activities throughout the weekend for the young people to do, and then the challenge was, to sleep anywhere other than your bed for that evening. Of course, badges were produced to say that you had achieved this.
We also held a very successful Awards afternoon, via Zoom. All the awards were posted to the recipients, and they were told not to open them until the day, the Chief Guide also joined us to present a 60yr long service awards. It was an amazing afternoon, and just proves you can do anything if you try.
We again supported units that were struggling financially with Hardship Grants.
Come the Spring, we were able to start meeting in person again, with some safety measures in place.
By the start of the Autumn term in September 21, nearly all units were back meeting normally.
A camp was held at Grafham Water for water activities. Not in the same format as usual, but non the less it happened.
As a County we have weathered the storm fairly well, and are working hard to keep our heads above the water!
PLANS FOR FUTURE PERIODS
We hope to return to a full programme of meetings and events when the Covid 19 restrictions are lifted.
FINANCIAL REVIEW
The accounts set out on the following pages reflect the activities undertaken by the County as a whole. Divisions, districts and units are separate charities responsible for their own finance.
Approved by the Trustees on 3 October 2022 and signed on their behalf by:
.........................................
Miss C Course - County Commissioner Trustee
Page 4
Cambridgeshire East Guides
Trustees' Responsibilities in relation to the Financial Statements
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection fraud and other irregularities.
Page 5
Independent Examiner's Report to the Trustees of
Cambridgeshire East Guides
I report on the accounts of the Trust for the year ended 31 December 2021, which are set out on pages 7 to 17.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
......................................... Griffith J Kinsman
Date:................................
Page 6
Cambridgeshire East Guides
Statement of Financial Activities for the Year Ended 31 December 2021
| Note Incoming resources Incoming resources from generated funds Voluntary income 2 Activities for generating funds 3 Investment income 4 Total incoming resources Resources expended Costs of generating funds Costs of charitable activities 5 Governance costs 7 Total resources expended Net movements in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 153 63,356 18 63,527 69,733 2,681 72,414 (8,887) 1,033,246 1,024,359 |
Restricted Funds £ 29,596 23,243 4 52,843 43,535 768 44,303 8,540 156,003 164,543 |
Total Funds 2021 £ 29,749 86,599 22 116,370 113,268 3,449 116,717 (347) 1,189,249 1,188,902 |
Total Funds 2020 £ 26,030 80,705 335 |
|---|---|---|---|---|
| 107,070 | ||||
| 90,562 2,215 |
||||
| 92,777 | ||||
| 14,293 1,174,956 |
||||
| 1,189,249 |
All incoming resources and resources expended derive from continuing activities.
The charity has no recognised gains or losses for the year other than the results above.
The notes on pages 9 to 17 form an integral part of these financial statements.
Page 7
Cambridgeshire East Guides
Balance Sheet as at 31 December 2021
| Note Fixed assets Tangible assets 11 Current assets Stocks and work in progress Debtors 12 Investments 13 Cash at bank and in hand Creditors: Amounts falling due within one year 14 Net current assets Net assets The funds of the charity: Restricted funds Unrestricted funds Revaluation reserve Unrestricted income funds Total unrestricted funds Total charity funds |
2021 £ £ 974,133 4,393 563 1 236,108 241,065 (26,296) 214,769 1,188,902 164,543 159,929 864,430 1,024,359 1,188,902 |
2020 £ £ 973,335 5,203 3,946 1 230,241 239,391 (23,477) 215,914 1,189,249 156,003 159,929 873,317 1,033,246 1,189,249 |
2020 £ £ 973,335 5,203 3,946 1 230,241 239,391 (23,477) 215,914 1,189,249 156,003 159,929 873,317 1,033,246 1,189,249 |
|---|---|---|---|
| 1,189,249 | |||
| 156,003 1,033,246 |
|||
| 1,189,249 |
Approved by the Trustees on 3 October 2022 and signed on their behalf by:
.........................................
Miss C Course - County Commissioner Trustee
The notes on pages 9 to 17 form an integral part of these financial statements.
Page 8
Notes to the Financial Statements for the Year Ended 31 December 2021
Cambridgeshire East Guides
1 Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain fixed assets, and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)', issued in March 2005, applicable accounting standards and the Charities Act 2011.
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Further details of each fund are disclosed in note 16.
Incoming resources
Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when:
- The donor specifies that the donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Income derived from events is recognised as earned (that is, as the related goods or services are provided).
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned as the related goods or services are provided.
Resources expended
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Costs of generating funds are the costs of trading for fundraising purposes.
Grants payable are payments made to third parties in the furtherance of the charitable objectives. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the Statement of Financial Activities once the recipient of the grant has provided the specific service or output.
Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Page 9
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2021
......... continued
Governance costs
Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
Fixed assets
Individual fixed assets costing £100 or more are initially recorded at cost.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Equipment 20% straight line basis Fixtures and fittings 20% straight line basis
Stock
Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Items donated for resale or distribution are not included in the financial statements until they are sold or distributed.
2 Voluntary income
| Donations and legacies Donations and legacies Grants Covid support |
Unrestricted Funds £ 153 - 153 |
Restricted Funds £ 11,688 17,908 29,596 |
Total Funds 2021 £ 11,841 17,908 29,749 |
Total Funds 2020 £ 13,907 12,123 |
|---|---|---|---|---|
| 26,030 |
Page 10
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2021
......... continued
3 Activities for generating funds
| Subscriptions Subscriptions Fees and activities Jarman Centre - fees and activities Sundry income International activities Guiding activities Programme Guiding activities Other events Donations and legacies Sundry income Guiding activities Adult Support Guiding activities Marketing Guiding activities Volunteer shop Volunteer shop Activities for generating funds - Jarman Centre Jarman Centre - fundraising |
Unrestricted Funds £ 36,363 - - - 17,380 10 100 372 170 642 1,220 3 7,738 - 63,356 |
Restricted Funds £ - 18,848 - 18,848 - - - - - - - - 840 3,555 23,243 |
Total Funds 2021 £ 36,363 18,848 - 18,848 17,380 10 100 372 170 642 1,220 3 8,578 3,555 86,599 |
Total Funds 2020 £ 45,519 |
|---|---|---|---|---|
| 9,859 110 |
||||
| 9,969 | ||||
| 12,760 | ||||
| 86 | ||||
| - 50 3,900 |
||||
| 3,950 | ||||
| 497 2,331 2,601 2,992 |
||||
| 80,705 |
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Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2021
......... continued
4 Investment income
| Interest on cash deposits | Unrestricted Funds £ 18 |
Restricted Funds £ 4 |
Total Funds 2021 £ 22 |
Total Funds 2020 £ 335 |
|---|---|---|---|---|
5 Costs of charitable activities
| Fees and activities Fundraising costs Guiding activities Employment costs Establishment costs Repairs and maintenance Office expenses Printing, posting and stationery Sundry and other costs Advertising and promotion Bank charges Depreciation of tangible fixed assets Outdoor activities Guiding activities International activities Grant funding of activities Guiding activities Programme Guiding activities Other events Guiding activities Adult Support Guiding activities |
Unrestricted Funds £ - - 13,218 6,717 14,347 4,013 1,739 106 1,290 422 872 42,724 1,482 - 12,651 12,651 (482) 1,196 4,012 Page 12 |
Restricted Funds £ 1,397 2,483 3,760 - 34,671 - - 407 - 97 237 43,052 - - - - - - - |
Total Funds 2021 £ 1,397 2,483 16,978 6,717 49,018 4,013 1,739 513 1,290 519 1,109 85,776 1,482 - 12,651 12,651 (482) 1,196 4,012 |
Total Funds 2020 £ 1,054 556 14,133 5,394 26,969 2,651 1,955 538 858 344 1,961 |
|---|---|---|---|---|
| 56,413 | ||||
| 400 | ||||
| 2,597 9,892 |
||||
| 12,489 | ||||
| 173 13,934 807 |
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2021
| ......... continued Marketing Guiding activities Districts and divisions grants Grant funding of activities Volunteer shop Other fundraising costs Cost of goods sold |
1,893 649 5,087 521 5,608 69,733 |
- - 193 290 483 43,535 |
1,893 649 5,280 811 6,091 113,268 |
1,315 |
|---|---|---|---|---|
| 750 | ||||
| 5,412 (1,131) |
||||
| 4,281 | ||||
| 90,562 |
6 Grantmaking
| International activities Districts and divisions grants |
Grants to institutions £ - 649 |
|---|---|
| 649 |
The support costs associated with grant making are £0.
7 Governance costs
| Establishment costs Cost of trustee meetings Accountancy fees Legal and professional costs |
Unrestricted Funds £ 381 1,410 400 490 2,681 |
Restricted Funds £ - 768 - - 768 |
Total Funds 2021 £ 381 2,178 400 490 3,449 |
Total Funds 2020 £ 583 1,232 400 - |
|---|---|---|---|---|
| 2,215 |
8 Trustees' remuneration and expenses
Expenses totalling £2,178 (2020 - £1,232) were reimbursed during the year.
Page 13
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2021
......... continued
9 Net (outgoing)/incoming resources
Net (outgoing)/incoming resources is stated after charging:
| Depreciation of owned assets 10 Employees' remuneration The aggregate payroll costs of these persons were as follows: Wages and salaries |
2021 £ 1,109 2021 £ 16,978 |
2020 £ 1,961 |
|---|---|---|
| 2020 £ 14,133 |
No employee received emoluments of more than £60,000 during the year (2020 - No. 0).
Page 14
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2021
......... continued
11 Tangible fixed assets
Freehold
| interest in land and buildings (including heritage assets) £ Cost or Valuation As at 1 January 2021 971,312 Additions - As at 31 December 2021 971,312 Depreciation As at 1 January 2021 - Charge for the year - As at 31 December 2021 - Net book value As at 31 December 2021 971,312 As at 31 December 2020 971,312 |
Plant and machinery including motor vehicles £ 29,628 - 29,628 28,966 237 29,203 425 662 |
Fixtures, fittings and equipment £ 23,288 1,907 25,195 21,927 872 22,799 2,396 1,361 |
Total £ 1,024,228 1,907 |
|---|---|---|---|
| 1,026,135 | |||
| 50,893 1,109 |
|||
| 52,002 | |||
| 974,133 | |||
| 973,335 |
Revaluation of fixed assets
For the year ending 31 December 2011 a full valuation was undertaken at The Jarman Centre, Newmarket, by Smiths Gore, Property Valuers.
The land and buildings were revalued from £340,071, as previously stated, to £500,000 divided as £325,000 for the building and £175,000 for the land (18.4 acres).
12 Debtors
| Other debtors Prepayments and accrued income |
2021 £ 373 190 563 |
2020 £ 3,756 190 |
|---|---|---|
| 3,946 |
Page 15
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2021
......... continued
13 Current asset investments
| Unlisted investments | 2021 £ 1 |
2020 £ 1 |
|---|---|---|
All current asset investments were held in the UK.
14 Creditors: Amounts falling due within one year
| Other creditors Accruals and deferred income |
2021 £ 9,397 16,899 26,296 |
2020 £ 2,113 21,364 |
|---|---|---|
| 23,477 |
Creditors amounts falling due within one year includes deferred income:
| Grants received not spent Grants spent Grants received not spent |
2021 £ 21,388 (4,489) 16,899 |
2020 £ 14,606 (70) |
|---|---|---|
| 14,536 |
Page 16
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2021
......... continued
15 Related parties
Controlling entity
The charity is controlled by the trustees.
Related party transactions
There were no related party transactions in the year.
16 Analysis of funds
| General Funds Unrestricted general fund Contingency fund Corrie Road Scout Hut Chick Duke Fund Restricted Funds Jarman Centre |
At 1 January 2021 £ 1,008,519 13,245 10,000 1,482 1,033,246 156,003 1,189,249 |
Incoming resources £ 63,527 - - - 63,527 52,843 116,370 |
Resources expended £ (72,414) - - - (72,414) (44,303) (116,717) |
At 31 December 2021 £ 999,632 13,245 10,000 1,482 |
|---|---|---|---|---|
| 1,024,359 164,543 |
||||
| 1,188,902 |
17 Net assets by fund
| Tangible assets Current assets Creditors: Amounts falling due within one year Net assets |
Unrestricted Funds £ 861,463 189,315 (26,296) 1,024,482 |
Restricted Funds £ 112,670 54,422 (2,672) 164,420 |
Total Funds 2021 £ 974,133 241,065 (26,296) 1,188,902 |
Total Funds 2020 £ 973,335 239,391 (23,477) |
|---|---|---|---|---|
| 1,189,249 |
Page 17