Charity registration number: 300716 Cambridgeshire East Guides Annual Report and Financial Statements for the Year Ended 31 December 2022 ## **Cambridgeshire East Guides** ## **Contents** **----- Start of picture text -----**
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
**----- End of picture text -----**
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: - 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 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: - 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: - 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 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