C*ority registration nullabcr.. 3(N)716 Cambridgeshire East Guides ADnual Reyort and FioatKial Statements forts Yw Ended 31 De¢ern￿ 2023 Cambridgeshire East Guides Contents Tn￿te¢s, Rep)rt Tr￿stee5. respon8ibib"ti¢s Independent examineV5 re￿rt Statement of fi[w￿l81 auivities 2to3 Balan¢e Sheet No*s to the financial sthtements 8t017 The following pages do ￿)l forni part ofthc statutory ftiJati¢ial s¢atenxnts: Statement of f￿a￿la1 activities per fund 18to22 Cambridgeshire East Guides Reference #nd Administrative Detsi]s ChaFtty name Calnbridgtshirt Fast Guides Cbarity rTgi5trntion nwnber 300716 Principal offife 3 Quy Court Collier5 Cambridgr CB25 9AU Trnstees C Adams - County Commissioner {Appointa l J￿)¢ 2023) Mts K Will¢tts- Couty CoDllnissioner (App)in¢ed l J￿¢ 2023) Miss C Course- CouDty commi￿10￿ (Retired 31 May 2023) . Assi5tsllt c<￿ty Commissioner (Retired 31 May 2023) Mr5 S Bctts - Chasr of Jarnws Centre MaDagement C4xnm¥ttee Mrs M Bird- FeDlaDd DivisioD (Retired 12 April 2023) MÈ&s S Carp¢￿et- Isk of Ely Divisioo Mrs L Eldridge- Rhee Diviston IRetir&l 15 Sepiember 2024) (Retirrd 13 June 2023) Miss C George- Grants Division Mrs E Hallworth - Chair of Adult S￿pOrt MTS L King- Cowiry Treasurer Mrs S Martin . Chair of PrL>graTnme {outthors & adventure) (Retired 30 April 2024) Mr5 D Raifn. Division MT5 C S*v¢ns- Gffat Ouse Divisio Mis5 E Tark - Chair of PAthetin8 and Mrs L TI1br￿k- FcDlaThJ Divisio (Appointsj 12 April 2023) Cambridge City Diiision (Appointed 13 February 2024) Ms T Walktt- The LA)des Division Mrs K Willetts- City DivIs￿n (Retired 26 January 2024) Page I Cambridgeshire East Guides Trnstees. Rewbrt Th¢ tru51¢e5 have pleasure in presenting th¢ir re￿rt and the unatmlited finwjcial ststements of the charity for the year ended 31 December 2023. STRucfuiiE, GOVERNANCE AND MANAGEMEiYr There are eight dtYision5 wthiTJ the Cambridgeshire East County each having a Diviston Cornrnissioner who is supw)rted by District cornmissione￿. The Counry has a Cow)ty Commissioner, WIK) is appointed by the Region Chief Commissioner in con$llltation tk County Exwutive Conuntttee. which is the Wy responsible for the overseeing of the adtninistrdtion ID the County. The constitutton was changed on 8 May 2017 and as a resuh additional frustees were appoiTtted. The trnstees of th¢ charity are the voting member5 of the Executive Committee. All apw)intments are at the disc￿lon of the County Commissioner with the exceptton of her role ond ar¢ based on ￿nSultatiON. Trusttts will have met the Girlguidittg recrnitment requi]Yments as well as Charity cott1￿ls$10ll rtquirernents governit)g bust¢es. New trust¢es are adYi5ed to refer to Charity Commission re￿)Ur￿ for trustces. RESERVES POLICY It is ihe p)li¢y of the County to Tnainlain 5uffici¢nt rE5erve5 to." (a) Provide SUP1￿ for the development of guiding wiihin the County. (b) Cover the op¢rdiion and Mffiog of th¢ Cow Office and to meet other administration. sUp[￿)rt and trainiDg costs. incI￿J]ng the purch￿ of equipmeDt' (cl Cover the ot*ration of the Jannan Centre. (dl Be able to meet repai￿ improvements and other exrKnditure &$ necessary in conjunctio with any of the County's properti&%: (el s￿port major events wÉthin th¢ County and meet any deficits arising from them Whe￿ necessary" lfj ITnplerneNt any ￿￿1r¢T￿Cnts arising ￿gIOnal or national activitits and keep up to date with ¢hanges as ne¢¢ssary; Ig) Meet any unforeseen LX)ntingencies. The l¢vel of Teserves the tr￿￿et5 eonsider necessary to tneet the aiK>ve amount to approximately £142.5¢M> in the form of unrestricted reserves excluding those represented by fixed assets. This represents an estimate of 18 months operating costs includEng the operation of the Sarman Centre. The level of reserves amounied to £220,000 at the year end and these wll be montt0￿d on a regular basis by the trnsrees at the meetings of the County. Exttutive Committee. ORIEcfivES AND AcrIvrriES Girlguiding is the UK'S largest orwdnisation for gTr15 and young womoL with around 575.000 members nationwde. It is divided into sma]l¢r areas for easier conununication and adrnini5tration: and to 5UPPOrt local guiding effectively. Girlguidittg Cambridgeshire East County is one swh are& Girlguiding enables gir15 and young women to develop their potcntiaj and to make a difference to the world. The airn of guiding is to help girls and young women develop ¢motionaily. ￿entally. phy5i¢ally •xl spirits￿Ily, ￿ that thry can make a posirive contribution to their COTnmunÉty and the wider world. Thanks to the dediration and support of our amaztng volunteers. we give girls and young women a spxe whe tbey ¢an be themselves. have fim, build brilliant friendships gain valuable life skills and make a positive differenee to their lives and ¢ommmities. We build girls. confiden¢£ and raise their &wiratioDs. We give thern the Ghattce io discover their full ry>tential and cncourage them w be a powerful force for good. Our objectives are to enable and enwurdge the xhievffl*nt of the atKJv¢ through the adult volunteers who deliyer the weekly prngr2D￿ to the girls and through the hi￿ level of tiaiDiDg #nd supp)rt that we offer. Page 2 Cambridgeshire East Guldes Trustees. Report STATEMENf OF PUBLIC BENEFIT The ttustees of Girlgwd]ng Cambridgesbire East acccpt the need to bave re8￿￿ to the Charity Comtijissiott's guidance on public benefit. They [￿Ognise thai il is the￿ restM)JLsJI)ility tt> ensure tbat benefits offered are realtsed by PTOtMting atl &stKcts of guiding within County, both within the menkner5hip and in the wryder PRINCIPAL FUNDING SOURCE Tht prinripal fundiD8 source5 ¢Otttinllt to be anllual sllbscriptio￿ nxmbers of the Couttty and fees fro th0￿ vi51tlog The Jannan CeDtre. ACHIEVEMEr￿S AND PERFORMAI¥CE 2023 Wds a changeover year- Claire Course's terni as County COTt]fftI￿loner ended at the srort of Jufte, and Claire Ada￿￿ a￿1 Kate Wiiletts wok over as joint Couthty COMMI￿One[s. As is usual with the changeover of County com￿lsSIonerS it VWdS a quiet year for events but it Ivas still a succ￿￿fi￿ yeat for the County. We held a lovely Awards Afternwn at Childetley Hall where we ￿ve ollt awaTds includTng Long Service ai¥ards, Hero Awards and sevtral Lilie As usual most Units. Di5tri¢ts and DivisioDS paid subsrriptiorls on till￿. Support w&s gtyen for a coupl¢ of Units wb¢re it was needaL Claire and Kate spent the visiting all Divisiotts a￿1 their District Commtssioners to See IM)w the local areas were doll￿ and what their ¢on¢erns aJMI wi5h¢s we￿. We held a thank you party foi Ctair¢ attd her Assistant ty￿1 it)vited local Commissioner4 AdNrysor5 and special guests. It was a lovely event and nice to thank Claire and het team for all Ihey did for County. espectally during such a strange perithl of time. Plan5 for International trip5 to start a8axL An Int¢mationai Selection Day was held aTMI f4ttendtcs achieved a'H¢llo Intrrnation81' badge for actendi08. Plan5 for a trip to S8llwdm in 2024 were put in place. I would like to thank CI#iTe omd her team again for a]1 they did duriD8 their 5 ycaTS. Kate and I have big shoes to fill but we are looking fonvard to thc challenge. Approved by the Tr￿Mee$ ¢)TJ 21 (ktober 2024 atKI SI￿*d on their belmjf by. Mrs C Adarns. Coullty CommissKTrner Trustee Cambridgeshire East Guides Trnstees. Responsibilities in rdation to the ￿2￿claI Statsments The trustees art re5ponsiI)le for pr¢paTI￿ the TnEOees' Rep)rt and the fioanciat sratemellts in ac¢tsrdaDce with applicable law and Uni*d Kingdom Accounting StaDdants (United KiDgdvTtt GeDerally Accepod Accounling Practice). Tbe law applicable to ¢lwities ID Englalxl and WaIe5 requires the trLLStees to prepare financial statetnents for each financial year which give a In￿ and fail Yicw of the 51ate of alTa1￿ of the Charity and of the incm)Tng resources alld application of resou￿ of the ¢hariry for that peri￿. In preparing th￿C fJnanGial staiem¢nts. the tees are required to: select suitsblc accounting ￿)licI&S and then apply them coThsistentJy. observe the methods and pri￿lpleS in the Charities SORP; D]ake judgeEnents and estimat&q that are reasonable and prudenL slate whether applicable accounting stst￿￿ bave becn followeLt subject 10 any material departures disclosed and explained iu the finatjcial statemenw a￿j prepare the fillÈllcial 5tatem¢nts on the goillg concern basis UDless it T5 iiiapproptiate to preSu￿e that the charity will ¢ontillue businc&s. The tnlstees are responsible for keeping Proper accoulliing records that disc1(￿ with rea50th1e a¢¢utacy at any the fjtMDciaI position of the cbarity aud enable thetsx to cttsure that th¢ fitwicial statements cornply with the Charities Act 2011. the ChaTity (Accounts aTKI Rq>orts} Regulations 2008 atyl the promsions of the tswt decd. They are ge5pon5ible for saftguarding the assets of the ¢han"ty aTKI hence for taknng reasoDable step$ for the preveniioll alld detection fraud and other ittegularities. P¥4 Independellt Examiner's Report to the Trustees of Cambridgeshire East Guides f rtpofL on tbe eccounts of the Tnst ftbr the year elld￿ i l Dccember ?0??, which •e set out pa¥es 6 to 17. RespectiFe re5pon51bilitie5 of trust£($ 2nd v5amilltr .ry- fLbiees are responsible for the prepararion of tlK gCCOUi115. The c4)nsider that an audit is not -uited for this year WNler section 144(2) of the Chariiies Act 201 Ilthe 201 l Act} and that an sndwdtnt iTr8EEOtt is needeAL 1> m!. responsibility lo= exaTnine the accow5ts Lwder sttlion 145 of the ?01 I AGL folloii, the proCtth￿ laid do￿ thE Generdl Directions gtvell by tr Chariry ComTOiSSiOD u[￿¢T sectiou 14) lil Ib} of ihe ?01 l Acr: state wh¢thcr Particul￿ llutÈers bave £orne To my aiiellttoli B25]5 ofiodependeot cyamÉDer's rwrt ' txaminaiion ivas carrie15 out In a¢cordatKC with the Genctsi Dire¢iions uivcp by ihe c1)tri￿ colnmi￿1ofi. .4n eiamioaiion ?ncludes a rcvteiv of the accouniir*¢r ￿￿oIds kept by Ihe chaTkLV and a tompar¥50D of the accoiints Pre￿nE£d with those rtcords. It also includes fQTLsiderarion of any L¥Ju￿[ item5 or fEisclosures LD the 3ccounts. and seeking &iplaDatiotss from yw 35 trusttts £oDcerning any such ￿aLter5. Tb¢ prottOuTes tmdenakcn do not pro￿lde all the ekidencc th91 W￿ld be rtquired irt an audit and con5equendy no opinion is £iken as to ￿tther the accounts preseni a'true and fa￿ and tht rcport ￿ limited to those rnatt￿5 Sei Qui Ltt the 5ratemellt below. ndependeEt exxwincr's stxÉemellt In connectioD ivith my LxaTninatTOEL no tt*uer has mlr 2tteniion: (l} ivhich me reasonable cause to belitve in any maicrt81 resperf the Eguiremellts: kw a¢￿￿01t￿8 Ee￿rf$ ID accord￿ V¥ith seuiijn 130 of the Act: at]d to prepare accounts accord the accounkng and eomply ivith the arcouJ¢ing rcquirenrDts oltbe ?01 l Acr have nol beeT& tn¢L" or (2} to whicK in my opiul0￿ atte￿10n 51K)uld b¢ ITh order to enable a pmper Under*￿ing of the accoutts ￿ be reatbe(L 30 The Rowans Millo Cambridge CB24 6YU nthth J KitisJDaD GJK Accourttancv LtD]it¢d Pwge S Cambridgeshire East Guides Ststement of Financial Activitses for the Y￿r Ended 31 December 2023 UDr¢strf¢teO Fund5 Tot*1 Fthnds 21llJ 2022 Funds IDtODIiDg resources fiEnds Voluntary income Activitie5 for geHeTattng fiJThJs 262 104.120 5510 109.8*2 4.825 64,708 1,688 71221 5,087 168,828 7.198 10.655 193.739 1.456 205.850 Totsl tncomittg r¢sour¢es Resources expellded Costs of generatiDg fund5 Costs of charitable a¢ttvitkes Governance cosrs Total resources expen￿1 71J24 1.740 73264 68.470 1219 69.689 139.994 2,959 142.953 202.546 1,443 203.989 3A628 1532 38.160 1,861 Tr8nsfeTS (7,Im) 29.628 8.532 38.1&1 1.861 Recollcili*tion of fllDds Total fi]nds bmugbt fonvard Total fimds carried forward 1.024.966 1,054.594 165.797 174,329 I.IW.763 1.228,923 1.188.902 1.190,763 The note5 OD p8g&s 8 to 17 forni all Tntwal part ofthese financial s(alwnwt& Page 6 Cambridgeshire East Guides Balance Sheet At 31 December 2023 2023 2022 Note Jed 8ssets Tangible assets 973.14) 974.279 Current a￿ets Stock5 and VmTk in progr￿* Debtors Investtnents Cash #t bauk and in Imlld 4.860 3.976 850 12 13 277,644 282.505 240.726 245.553 Creditors: Amount$ lalliDg due wlthln one year 14 (26.722) (29.069) TrAet current awts 255.783 216.484 Net •$sets 1.228,923 1,190,763 The funds of ¢ht Charity: Restrkted funds 174.329 165.797 UDrestricted fund5 Revaluation reserve Unresthcted illGOTne funds Total unrestritted fuTrds 159.929 894,665 159.929 865,037 1,054,594 1,024,966 Totsi ¢h*rlty fvnds 1228.923 1,190,763 Approved by the Board on 21 (ktober2024 8nd si8￿d OD tt5 bduif by. Trustee The notes on pages 8 to 17 f¢)rni an integral part of th&8e f￿￿nCial $taternenL% Page 7 Cambridgeshire East Guides Notes to the Winancial stateD￿nts for the Year Ended 31 Decen)ber 2023 A¢¢ollDting pollcles Basis of prep8ratiDn The fillancial stat¢ll￿nts be￿ prep￿rd utKEer the histor￿ cost con?￿tIo￿ &s nw)dtfi¢d by the revaluation of certain fixed a￿ts, ard in accord8nce with the Staknjent of Recommended Practice 'AccoullÈing ￿ Reporting by Cbarities ISORP 20051.. issud in March 2005, applicable accounting stsndards alwj the Charities Act 2011. Fund *cc•vDtlng po fivtherance of the objectives of the cbarity. iiestricted fiEThds are those donated for ID a pthicular atea or for stttific pury#)ses the of which is resiricted to that ar￿ or purpose. Further detsils of ¢a¢h fimd are dischsed in note 16. IncominE rewurtes with sufficient reliability- Deferred incolne iepre5eDts atnounts rtceived for fuwre perised conditions whicb must be ￿fOre the charity has uncondttiojjai entitlement. Income derived fiom ¢vents is T￿08niSed as tarned (that is. as the relat¢d good8 or services are provided). Investtnent income is recognised on a rettiv3bleb&8iS. Income frorn c]wi"tsble a¢tivities I￿l￿deS illcome r¢¢ogDised &8 earned &8 the related or setvi¢es a provided. Resources expended Liabilities are recognised as soon as theTe is a legal or Constr￿Ve obli￿]0￿ ¢o])m)itting the charity to the expenditure. Ail expettditwe is accovllt￿ foT 00 an acuuals b&8is alld Iw been classified under headiDgs that aggregate all costs related to the category. Costs of gene￿Ill8 funds are the costs oftsading for fimdraising pwse& Grants payable aTE payments made to thiTd parti4$ in the fUrtt￿￿ of the dwttsble Ob)￿tiVeS. Iifhere the chariry gives a graDt Wtth ¢ottditions for its pay¥t*nt being a stttific level of service or output to be provide¢ such grants tecognised tbe State￿￿￿1 of Financial Activities once the recipient of the ant has providcd the specific s¢rvi¢¢ oroulput Grants payable without ￿￿Orn￿￿ce conditions a￿ only recognised the aecounts when a comtniim¢tii h&s been made and there are no couditions w be ￿ Telatillg to the grant which remain ID the ¢onbDI of the ¢]wiry. Provisions for grants are made Whe￿ the intention ￿ make a h&8 been cornn￿￿t￿ to the recipient but there is uncertainty about either the timing of the grant or the amowlt of grn)t payable. Cambridgesbire East Guides Yotes to the Financial Statements for the Year Ended 31 December 2023 . Continued Governa•ce costs Governall¢e Costs yn¢t￿le ¢osts of the prepardtiOD ￿￿j aamTnation of the sratutory accouTLts. the costs of tr￿￿te¢ rneeting5 aThJ the cost of legal advice lotr￿Stee5 OD goveman¢e or ¢owtillEtiOJ￿ D￿tters. Fiied asset5 D¢pTeciation Depreciation is provid￿ on tall￿bIe r￿ed awts 50 a5 to write off the CO￿ or Valuatio￿ le55 any estimated residual val￿, ovet their expected Useffi￿ econonjic life as follo 2￿/0 Strnight li#e basis 20% stra￿bI ]iDe basis Equipment Fixtures and fiitsngs Stock Stock ts valued at the lower of ¢ost and realisable value. after tegard for obsolete and slow rnoving stocks. Net realisable v￿ve is based on selling price less anticipated costs to completion and selling costs. Itetns donated for resale or disthbution arE not I￿]Uded in the financial statell￿nts uDlil they #Te sold or di5tr]1)uted. UDrestrict¢d Restiicted Totsl Funds Tot*1 Funds Fu#ds Fnnds 2023 2022 Donatio￿& attd kg*des Donations a￿1 legaci& 262 4,825 5,087 4,787 Gr￿ts Covid supt 5.868 262 4,825 5,087 10.655 Page 9 Cambridgeshire East Guides Notes to the Financial stateD￿nts for the Year Ended 31 December 2023 Artivities for ge￿e￿I]ng fun•h uDr¢Str￿ RatrI￿ F￿lld$ Totsl Funds Funds Fuwds 2023 2022 Subseriptit)nS Sub%riptio 49.196 49,196 39.119 Ftts and a¢tl jarn￿n Centre- fees and activiiies Sundry itKoll 58.066 58.066 39.293 65 39,358 154 154 58,066 58,220 Outdoor activitie Guiding activities 5,435 5.435 42.645 Intern8tloTr*l activttits Guiding activities 40.858 40,858 1,228 Progrxmn Glliding activities 351 351 70 Other events Glliding actiTrities 56,821 Adult Support Guiding artivkties 3,001 3.001 3.658 Volunteer shop Volunteer shop Guiding a¢tivities 5.049 76 5,125 3.378 8.427 76 8,503 6,857 3.378 6.857 Activities for gen¢r*ting futtds- jarn￿Th CeDtre Jarnwi Centrc. fiuthising 3264 3,264 3,983 104,120 64.708 168.828 193,739 Page io Cambridgeshfire East Guides Notes to the Financial Statements for the Year Ended 31 D¢¢¢mber 2023 ¢oAfyntsed Investm￿1 IwoÈDe Unre5trKtrd R¢stricted Totsl Funds Total Fund6 Fuwts 2023 2022 5.510 1,688 7,198 1,456 Pageii Cambridgeshire Erdst Gllides Notu to the Thanclal St￿ten￿llts for the Year Ended 31 December 2023 contsnt%d Costs of cbarit*ble *clAvities u￿¢*rkt￿ Restrlrt¢d Tot*1 Fullds Totsl FuDds Futtds 2023 2022 Fees #nd #¢ti¥iti¢s Grant fund]ng of ¥tI￿tieS Fultdraising costs Guiding a¢tiwties Employment c(Ists Establishmeni costs 150 150 150 1,443 (2,017) 13.738 6.195 4.806 3245 1.598 1,372 3.728 (645) 17,466 6.195 64.356 3245 1.598 16,458 4,934 45,550 3,040 1,663 717 1.478 582 539 1266 79.031 59.550 Office expens Printing, w>5ting alld S￿l0￿ery Subscriptions and donatioTr Sundry and other costs Advertising and pro￿￿tiO Bank ch3rges Dewe¢iation of tsngible fixed &￿ts 894 536 951 29202 596 ,139 96,594 188 67.392 Outdoor activits Guiding activities 4.108 4.108 13,589 IThternatlonal Aftivities Grani funding of activities Guiding activities 39) 1,173 1,563 16.098 16,098 16.098 16.098 Progra]DD Guidillg a¢tiYities 288 288 38,144 Other tvej Guiding activities 7.488 7.488 50,576 Adylt Support Guiding activitics 7.695 7.695 7,898 Marketing Guiding activities Establi5bm¢nt Costs 1246 1246 590 590 1246 1246 Page 12 Cambridgeshire East Guide5 Notes to the Financial Statements for the Year Ended 31 December 2023 .. continued Dlstrlcts and divimons grants Grant fijnding of a¢tivities 1.643 1.643 1,120 Volunteer shop Other fi￿thI￿ng ¢(¥MS Cost of gotyts sold 3.756 1.963 (885) 1,078 5.719 18851 4,834 9.618 417 10,035 3,756 71.524 68.470 139.994 202,546 GrxDtm•king Gr*nts to I￿stit￿tiO￿5 Fees attd activities International activitLe5 DÉstri¢ts and divisions 150 1.643 1,793 The sw costs aswriaied with grant Tnaking ave £0. GovernaD£e costs UTrrestri¢ted Re5trirted Total Funds Total Funds Fund5 Fund5 2023 2022 Establishment Costs Cost of trustee ￿¢¢11￿&5 Accountancy f￿8 386 954 386 2.173 385 658 400 1219 1.740 1.219 2.959 1.443 TThstees' remwierxtiOD c￿1 ExpeAses totsliing £658 (2021- £2.178) during the ￿. Page 13 Cambridgeshire East Guides Notrs to the Finan¢lal Stsiements for the Year Ended 31 December 2023 Net incoming res0￿r¢e$ Net incomtng r￿UrC￿ is Statd after charwDg: 2023 21122 Depreciation of oTr*Ded assets 1,139 1.266 10 Employees, reThuneration The 2ggregate payroll c05ts of thc5c penons vrtre as folloNs: 2(123 2022 Wages and saiaTies No fflnployee te¢¢ived emolwnents of than £60.(KKI dwing the year (2022. No. O). 17.466 16.458 Page 14 Cambridgeshire Egst Guides Note5 to the Financial Statell￿nts for the Year Ended 31 December 2023 11 TADgible fixed assets Freebold interest in lamd Pl*nt *nd buiJdiDgS macbintry (including including heritagt *ssets) nwtor vetiicles Flxtures fittlDgs equiprneDt Tot#1 C051 or ValuatiDII As at l January 2023 and 31 December 2023 971 J12 29,628 26.607 1,027.547 Depreciation As at l January 2023 Charge for the year As at 31 De¢enthr 2023 29.440 188 29,628 23,828 951 24,779 53268 1.139 54.407 Net book val*e As at 31 December 2023 971.312 971J12 1,828 2.779 973.140 974.279 As at 31 DeceTnbeT 2022 188 RevaiuatioD of rued auets For the year ethliT)g 31 D¢¢ember 20112 valu*ion utmlertgken at The Jarnthll Centre. Newttwr by Smiths Gore. Properry Valuers. The land and buÉldings were revalued from £340.071. &s previoLsly statrf to £5(Kl.(MJ) diTrided as £325.000 for the building and £175.000 for the I8￿j (18.4 acres). 12 Debton 2023 2022 850 13 Cllrrent asset thYeslmeDts 2023 2022 Unlisted investments All Current asset investsnfflts welc held ID the UK. Page 15 Cxmbridg¢shire East Gnides Notes to the Flllan¢lal Ststen*nts for the Year Ended 31 December 2023 .. continued 14 Creditors: Aoxbunts f*lliMg dut within one yur 2023 2022 Other creditors A¢¢n￿lS and deferred income 11,935 14,787 26,722 15,951 13,118 29,069 2023 2022 Grants received Grants received in year Grants spent Grants received 13.117 (2.170) 16,899 5.875 (9.656) 13.118 14,787 Page 16 Cambridgeshire East Guides Notes to the Fin2nci21 Stat¢n￿llts for the Year Ended 31 December 2023 .. conrinued 15 Related p*rties Ct)ntroUiDg entlty The charity is controlled by the tnLStees. Related party trwu*etlo 16 ADaly5is of funds Atl JanuAry 21123 At31 December 2023 resourtes e4)ended T1*￿$[tr$ General FuJM15 Unrestricted generdl fillMI Contingency fut)d CO￿1¢ Road Scout Hyt Chick Duke Fund 998.484 15.0(Kl IO.IMJO 1.482 1.024.966 109.892 (73,264) 17,(th) 1.028,112 15.000 10,000 1,482 1,054,594 109.892 (73264) (7,0(Ml) Restii¢ted Fllndg Jarn)an Centre 165.797 71221 (69,689) 174,329 1,190,763 181.113 {142,953) 1.228.923 K7 Net amets by hBd unrestri￿ Restricted Total Funds Totsl Funds Funds Funds 21)23 2022 TangJbl¢ ass¢ts Current assets Creditors". A￿QuI￿ fdJiDg due withill One year Net assets S￿.895 220.354 112245 63.218 973,140 282.505 974279 245.553 (26.722} 1.054.527 (1.0671 174,396 {26.722) 1228,923 (29.069} 1.190.763 Page 17