Charity registration number: 300716
Cambridgeshire East Guides Annual Report and Financial Statements for the Year Ended 31 December 2022
Cambridgeshire East Guides
Contents
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Reference and Administrative Details 1
Trustees' Report 2
Trustees' responsibilities 3
Independent examiner's report 4
Statement of financial activities 5
Balance Sheet 6
Notes to the financial statements 7 to 16
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The following pages do not form part of the statutory financial statements:
Statement of financial activities per fund
17 to 21
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 Mrs C Adams - County Commissioner (Appointed 1 June 2023) Mrs K Willetts - County Commissioner (Appointed 1 June 2023) Miss C Course - County Commissioner (Retired 31 May 2023) Miss A Record - Assistant County (Retired 31 May 2023) Commissioner Mrs S Betts - Chair of Jarman Centre Management Committee Mrs M Bird - Fenland Division (Retired 12 April 2023) Mrs R Braund - Isle of Ely (Retired 28 January 2022) Miss S Carpenter - Isle of Ely Division (Appointed 28 January 2022) Miss C George - Granta Division (Retired 13 June 2023) Mrs E Hallworth - Chair of Adult Support Mrs L King - County Treasurer
(Retired 12 April 2023) (Retired 28 January 2022) (Appointed 28 January 2022) (Retired 13 June 2023)
Mrs S Martin - Chair of Programme (outdoors & adventure)
Mrs L 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
Mrs L Tilbrook - Fenland Division Ms T Walker - The Lodes Division Mrs K Willetts - City Division
(Appointed 6 September 2022) (Appointed 28 January 2022) (Retired 22 July 2022) (Retired 28 January 2022)
(Appointed 12 April 2023)
Page 1
Cambridgeshire East Guides
Trustees' Report
2022 was a return to normality in terms of being able to meet weekly with our units. The county team put an emphasis on promoting Guiding again as people adapted back to new routines and this message is being continued by the new region team as part of their 5-year strategy.
An Awards day was held at Childerley Hall with a fantastic turnout and it was nice to see so many people celebrating their achievements in person again.
The Rainbows had a very exciting weekend at ‘Rainbows Go Wild’ at Shepreth Wildlife Park – the girls enjoyed getting close to the animals and making new friends.
Units all over county held different events to celebrate the late Queen’s Platinum Jubilee – it was wonderful to see the county uniting to celebrate such a glorious event. Many units sent cards to the late Queen and held parties to celebrate.
As part of the Jubilee events, members from the county who had achieved their Queen’s Guide all met up for a lunch event at Gonville and Caius College in Cambridge. It was a wonderful event - getting to catch up and meet new members within the Guiding county, with glorious weather too.
In contrast, the county was also deeply saddened by the death of the late Queen and many units sent their condolences to the King and his family. A commemorative badge was produced by Girlguiding in her memory.
A joint county camp with Cambs West was held at Hautbois in August, which was a great success – for many girls this was their first large scale camp and they enjoyed it as much as the leaders did.
In October over 500 Brownies from county were the first people ever to sleep under the planes at IWM Duxford as part of their Sleeping Under Wings event. The Brownies got to explore the museum and watch the planes fly too. It was a once in a lifetime opportunity.
The increase in cost of living towards the end of the year begun to affect units' budgets so future hardship grants might be needed going forwards.
The county has continued to do well this year with a lot of the events postponed through COVID-19 being able to take place which made it a busy but extremely fun year.
Approved by the Trustees on 23 October 2023 and signed on their behalf by:
.........................................
Mrs C Adams - County Commissioner Trustee
.........................................
Mrs K Willetts - County Commissioner Trustee
Page 2
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 3
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 2022, which are set out on pages 5 to 16.
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;
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follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and
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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:
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(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
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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 GJK Accountancy Limited
30 The Rowans Milton Cambridge CB24 6YU
18 October 2023
Page 4
Cambridgeshire East Guides
Statement of Financial Activities for the Year Ended 31 December 2022
| 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 incoming/(outgoing) resources before transfers Transfers Gross transfers between funds Net movements in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 2,829 148,248 1,101 152,178 150,127 1,444 151,571 607 - 607 1,024,360 1,024,967 |
Restricted Funds £ 7,826 45,491 355 53,672 52,418 - 52,418 1,254 - 1,254 164,542 165,796 |
Total Funds 2022 £ 10,655 193,739 1,456 205,850 202,545 1,444 203,989 1,861 - 1,861 1,188,902 1,190,763 |
Total Funds 2021 £ 29,749 86,599 22 |
|---|---|---|---|---|
| 116,370 | ||||
| 113,268 3,449 |
||||
| 116,717 | ||||
| (347) - |
||||
| (347) 1,189,249 |
||||
| 1,188,902 |
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 7 to 16 form an integral part of these financial statements.
Page 5
Cambridgeshire East Guides
Balance Sheet as at 31 December 2022
| 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 |
2022 £ £ 974,279 3,976 850 1 240,726 245,553 (29,069) 216,484 1,190,763 165,796 159,929 865,038 1,024,967 1,190,763 |
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 |
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 |
|---|---|---|---|
| 1,188,902 | |||
| 164,543 1,024,359 |
|||
| 1,188,902 |
Approved by the Board on 23 October 2023 and signed on its behalf by:
......................................... ......................................... Mrs C Adams - County Commissioner Mrs K Willetts - County Commissioner Trustee Trustee
The notes on pages 7 to 16 form an integral part of these financial statements.
Page 6
Notes to the Financial Statements for the Year Ended 31 December 2022
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 7
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2022
......... 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 £ 1,011 1,818 2,829 |
Restricted Funds £ 3,776 4,050 7,826 |
Total Funds 2022 £ 4,787 5,868 10,655 |
Total Funds 2021 £ 11,841 17,908 |
|---|---|---|---|---|
| 29,749 |
Page 8
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2022
......... continued
3 Activities for generating funds
| Subscriptions Subscriptions Fees and activities Jarman Centre - fees and activities Sundry income Outdoor activities Guiding activities 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 £ 39,119 - 65 65 42,645 1,228 70 - - 56,821 56,821 3,658 - 4,642 - 148,248 |
Restricted Funds £ - 39,293 - 39,293 - - - - - - - - - 2,215 3,983 45,491 |
Total Funds 2022 £ 39,119 39,293 65 39,358 42,645 1,228 70 - - 56,821 56,821 3,658 - 6,857 3,983 193,739 |
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 |
Page 9
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2022
......... continued
4 Investment income
| Interest on cash deposits | Unrestricted Funds £ 1,101 |
Restricted Funds £ 355 |
Total Funds 2022 £ 1,456 |
Total Funds 2021 £ 22 |
|---|---|---|---|---|
Page 10
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2022
......... continued
5 Costs of charitable activities
| Fees and activities Grant funding of activities Fundraising costs Guiding activities Employment costs Establishment costs Repairs and maintenance Office expenses Printing, posting and stationery Subscriptions and donations 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 Marketing Guiding activities Districts and divisions grants Grant funding of activities |
Unrestricted Funds £ 150 - 190 13,095 4,933 1,568 3,040 1,663 717 74 - 458 1,029 26,917 13,589 389 1,173 1,562 38,144 51,158 7,897 589 1,121 |
Restricted Funds £ - 1,443 1,021 3,364 - 43,982 - - - 1,404 582 81 237 52,114 - - - - - (581) - - - |
Total Funds 2022 £ 150 1,443 1,211 16,459 4,933 45,550 3,040 1,663 717 1,478 582 539 1,266 79,031 13,589 389 1,173 1,562 38,144 50,577 7,897 589 1,121 |
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 1,893 |
||||
| 649 |
Page 11
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2022
......... continued
| Volunteer shop Other fundraising costs Cost of goods sold |
9,150 - 9,150 150,127 |
468 417 885 52,418 |
9,618 417 10,035 202,545 |
5,280 811 |
|---|---|---|---|---|
| 6,091 | ||||
| 113,268 |
6 Grantmaking
| Fees and activities International activities Districts and divisions grants The support costs associated with grant making are £0. |
Grants to institutions £ 150 389 1,121 |
|---|---|
| 1,660 | |
7 Governance costs
| Establishment costs Cost of trustee meetings Accountancy fees Legal and professional costs |
Unrestricted Funds £ 386 658 400 - 1,444 |
Restricted Funds £ - - - - - |
Total Funds 2022 £ 386 658 400 - 1,444 |
Total Funds 2021 £ 381 2,178 400 490 |
|---|---|---|---|---|
| 3,449 |
8 Trustees' remuneration and expenses
Expenses totalling £658 (2021 - £2,178) were reimbursed during the year.
9 Net incoming/(outgoing) resources
Net incoming/(outgoing) resources is stated after charging:
Depreciation of owned assets
| 2022 | 2021 |
|---|---|
| £ | £ |
| 1,266 | 1,109 |
Page 12
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2022
......... continued
10 Employees' remuneration
The aggregate payroll costs of these persons were as follows:
| Wages and salaries | 2022 £ 16,459 |
2021 £ 16,978 |
|---|---|---|
No employee received emoluments of more than £60,000 during the year (2021 - No. 0).
Page 13
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2022
......... continued
11 Tangible fixed assets
Freehold
| interest in land and buildings (including heritage assets) £ Cost or Valuation As at 1 January 2022 971,312 Additions - As at 31 December 2022 971,312 Depreciation As at 1 January 2022 - Charge for the year - As at 31 December 2022 - Net book value As at 31 December 2022 971,312 As at 31 December 2021 971,312 |
Plant and machinery including motor vehicles £ 29,628 - 29,628 29,203 237 29,440 188 425 |
Fixtures, fittings and equipment £ 25,195 1,412 26,607 22,799 1,029 23,828 2,779 2,396 |
Total £ 1,026,135 1,412 |
|---|---|---|---|
| 1,027,547 | |||
| 52,002 1,266 |
|||
| 53,268 | |||
| 974,279 | |||
| 974,133 |
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 |
2022 £ - 850 850 |
2021 £ 373 190 |
|---|---|---|
| 563 |
Page 14
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2022
......... continued
13 Current asset investments
| Unlisted investments | 2022 £ 1 |
2021 £ 1 |
|---|---|---|
All current asset investments were held in the UK.
14 Creditors: Amounts falling due within one year
| Other creditors Accruals and deferred income |
2022 £ 15,951 13,118 29,069 |
2021 £ 9,397 16,899 |
|---|---|---|
| 26,296 |
Creditors amounts falling due within one year includes deferred income:
| Grants received Grants received in year Grants spent Grants received |
2022 £ 16,899 5,875 (9,656) 13,118 |
2021 £ 21,388 - (4,489) |
|---|---|---|
| 16,899 |
Page 15
Cambridgeshire East Guides
Notes to the Financial Statements for the Year Ended 31 December 2022
......... 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 2022 £ 999,633 13,245 10,000 1,482 1,024,360 164,542 1,188,902 |
Incoming resources £ 152,178 - - - 152,178 53,672 205,850 |
Resources expended £ (151,571) - - - (151,571) (52,418) (203,989) |
Transfers £ (1,755) 1,755 - - - - - |
At 31 December 2022 £ 998,485 15,000 10,000 1,482 |
|---|---|---|---|---|---|
| 1,024,967 165,796 |
|||||
| 1,190,763 |
17 Net assets by fund
| Tangible assets Current assets Creditors: Amounts falling due within one year Net assets |
Unrestricted Funds £ 861,846 192,123 (29,069) 1,024,900 |
Restricted Funds £ 112,433 60,347 (6,917) 165,863 |
Total Funds 2022 £ 974,279 245,553 (29,069) 1,190,763 |
Total Funds 2021 £ 974,133 241,065 (26,296) |
|---|---|---|---|---|
| 1,188,902 |
Page 16