REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
FOR
THE DEVON COUNTY GUIDE ASSOCIATION
OPERATING AS
GIRLGUIDING DEVON
Registered Charity Number 301072
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
INDEX TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
| Page | |
|---|---|
| General Information | 1 |
| Report of the Trustees | 2 - 3 |
| Report of the Independent Examiner | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 14 |
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
GENERAL INFORMATION for the year ended 31 December 2020
TRUSTEES:
Mrs J Corbyn (County Commissioner) Mrs L Dixon (Assistant County Commissioner) Mrs J Langridge (Assistant County Commissioner) Mrs J Blackwell (Assistant County Commissioner) Mrs D Westaway (Division Commissioner Okehampton and Holsworthy) Mrs N Ridge (Division Commissioner Plymouth East ) Mrs R Bishop (Division Commissioner Taw and Torridge) Mrs S Maczugowska (Division Commissioner Tavy) Mrs J Saxton (Division Commissioner Teignbridge) Mrs L Parker (Division Commissioner Plympton) Mrs K Short (Division Commissioner Axminster) Miss J Shute (Division Commissioner Exeter) Mrs F Janes (Division Commissioner Plym) Mrs R Hartley (Division Commissioner Tiverton) Mrs K Martin (Division Commissioner Torbay) Mrs H Kingdom (Division Commissioner Honiton) Mrs M Smith (Division Commissioner Plymouth West ) Mrs E Tant (Division Commissioner Exmouth) Mrs P Spencer (Division Commissioner Erme Valley to 1 august 2020) Mrs S Reynolds(Division Commissioner Erme Valley from 17 Septemebr 2020) Mrs P Stubbington (Division Commissioner North Devon from 1 March 2020)
CUSTODIAN TRUSTEE
The Guide Association Trust Corporation
COUNTY ADMINISTRATOR: Mrs L McLean CHARITY REGISTRATION NUMBER: 301072 INDEPENDENT EXAMINER: G White FCMA BANKERS: CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ INVESTMENT MANAGERS: Tilney 6 New Street Square New Fetter Lane London EC4A 3BF
Page 1
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
REPORT OF THE TRUSTEES for the year ended 31 December 2020
The trustees present their report with the financial statements of the Devon County Guide Association for the year ended 31 December 2020. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.
STRUCTURE GOVERNANCE AND MANAGEMENT
The Devon County Guide Association is a separately constituted branch of The Guide Association, which was incorporated by Royal Charter. It is registered as a charity (number 301072). The Devon County Guide Association is responsible for the administration of the Association's affairs within the county and for the general development of the principles, aims, organisation and rules of the Association in accordance with the Royal Charter, Bye-laws and the Guiding Manual. It is headed by the County Commissioner, who is Chair of the Executive Committee.
Members of the Executive Committee are nominated or appointed in accordance with the procedures established by the Devon County Guide Association. The charity trustees of the Devon County Guide Association are the voting members of the Executive Committee. The trustees who served during the year are shown on page one. The trustees determine the general policy of the Devon County Guide Association. The day to day management is delegated to the County Administrator and other volunteers.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Trust’ s aims and objectives, in planning future activities, and setting the grant making policy for the year.
The Devon County Guide Association shares the aims and objectives of The Guide Association; giving girls and young women a space where they can be themselves, have fun, build brilliant friendships, gain valuable life skills and make a positive difference to their lives and their 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. To this end, units have been encouraged to include service projects in their programmes. Girls and adults are also encouraged to travel and even work in other parts of the world.
These opportunities are delivered and administered by the Adult leaders, all of whom are volunteers and willingly give their time.
ACHIEVEMENTS AND PERFORMANCE
During 2020 we have needed to change the way we work with the girls in Girlguiding. Despite the difficulties of having only a handful of face to face meetings, we have managed to ensure that the girls have gained an excellent experience and achieved many of the objectives within our policy. Most units have managed to hold virtual meetings and leaders have still delivered the Guiding programme within these limitations. We have awarded 47 Rainbow Gold Awards, 41 Brownie Gold Awards, 23 Guide Gold Awards and 2 Ranger Gold Awards. For these awards they have had to cover all skills within the programme and improved through their time with us.
2 members have managed to complete the Queen’s Guide Award showing great perseverance and thirst for knowledge despite the difficulties of lockdowns and lack of travel possibilities. In fact, all our national and International events were cancelled or postponed and that may well happen this year as well.
Virtual camps have been used to ensure that some of our outdoor skills have continued to improve and trainings for adult volunteers have all been on-line to keep us up to date.
We had the following service awards presented to our volunteers during the year: 45 x 10 years; 14 x 20 years; 7 x 30 years; 1 x 40 years and 4 x 50 years.
These were presented virtually and followed the next day by them being delivered to each individual.
Our County website provides up to date information on the opportunities available.
continued on page 3
Page 2
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
REPORT OF THE TRUSTEES for the year ended 31 December 2020
continued from page 2
FINANCIAL REVIEW
The results for the year and the financial position of the Devon County Guide Association are as shown in the annexed financial statements.
Our investment advisors (Tilney) are instructed to invest to generate growth of income and capital in line with UK RPI measured over 5 year periods whilst adopting a total return approach and placing more emphasis on capital preservation than capital appreciation. The investment portfolio has been managed using a moderate level of risk having a regard to the suitability to the charity of the particular investments. The investment brief is broadly defined but direct investment in tobacco companies and their products/manufacture or distributors of armaments is forbidden.
The total return of all investments for 2020 was 5.6% (2019 - 13.3%) against a target return of 1.2% UK RPI (2019 - 2.2 %).
RESERVES
The trustees have reviewed the reserves of the Devon County Guide Association. The review covered the sources of income and whether that income is sustainable in the future, the fixed and variable expenditure of the Devon County Guide Association and the need to keep expenditure within income. The review concluded that to allow the Devon County Guide Association to continue to operate efficiently and to provide sufficient reserves for that continuance, then the following reserves were required:
-
A designated fund equal to our present investments be maintained to provide the income flow needed to cover the Devon County Guide Association's expenditure.
-
General liquid reserves should be maintained, sufficient to cover one year's operating expenditure. This policy will be kept under review.
TRUSTEES’ RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS
The charity trustees are responsible for preparing a trustees’ annual report and 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 charity trustees to prepare financial statements for each 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 the financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the applicable 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;
-
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 to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
DECLARATION
The trustees declare that they have approved the trustees' report above. Signed on behalf of the charity's trustees
Full name Mrs Jean Corbyn Position County Commissioner Date 28/05/2021
Mrs Jean Langridge Assistant County Commissioner
Page 3
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES on the financial statements for the year ended 31 December 2020 as set out on pages 5 to 14
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation of the trustees' annual report and financial statements.
The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
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 the 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;
-
which gives me reasonable cause to believe that in any material respect the requirements
-
a. to keep accounting records in accordance with section 130 of the Charities Act and
-
b. to keep proper accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name G White FCMA Address Bulworthy Cottage Stony Cross Bideford Devon EX39 4PY
Date
Page 4
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2020
| Incoming Resources Notes Income and endowments from: 3 Donations and legacies Charitable activities Other trading activities Investments Total Resources Expended Expenditure on: 4 Raising funds Charitable activities Other Total Net income before investment gains Gains/(losses) on investment assets Net income Extraordinary items Transfers between funds Other recognised gains/(losses): Gains/(losses) on revaluation of fixed assets Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 57,528 - 57,528 60,212 22,703 - 22,703 30,676 9,665 - 9,665 3,708 5,106 - 5,106 6,495 |
|---|---|
| 95,002 - 95,002 101,091 |
|
| 8,746 - 8,746 2,989 48,938 - 48,938 77,960 |
|
| 57,684 - 57,684 80,949 |
|
| 37,318 - 37,318 20,142 16,439 - 16,439 40,930 |
|
| 53,757 - 53,757 61,072 - - - - - - |
|
| 53,757 - 53,757 61,072 1,092,629 - 1,092,629 1,031,557 |
|
| 1,146,386 - 1,146,386 1,092,629 |
The notes form part of these financial statements
Page 5
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
BALANCE SHEET as at 31 December 2020
| Notes Fixed assets: Tangible assets 8 Investments 9 Total fixed assets Current assets: Stocks 10 Debtors 11 Cash at bank and in hand Total current assets Creditors: Amounts falling due within one year 12 Net current assets Total assets less current liabilities Funds of the Charity: Restricted income funds Unrestricted funds Revaluation reserve Total funds |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 466,567 - 466,567 466,279 416,449 - 416,449 400,010 883,016 - 883,016 866,289 9,372 - 9,372 6,526 14,078 - 14,078 16,594 246,243 - 246,243 210,303 269,692 - 269,692 233,423 6,322 - 6,322 7,083 263,370 - 263,370 226,340 1,146,386 - 1,146,386 1,092,629 - - - 756,074 - 756,074 702,317 390,312 390,312 390,312 1,146,386 - 1,146,386 1,092,629 0 |
|---|---|
These financial statements were approved by the members of the Executive Committee on 26 May 2021 and are signed on their behalf.
Full name Mrs Jean Corbyn Position County Commissioner Date 28/05/2021
Mrs Jean Langridge Assistant County Commissioner
The notes form part of these financial statements
Page 6
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
1. BASIS OF PREPARATION
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unl ess otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 issued on 16 July 2014. and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
Going concern
There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to c ontinue as a going concern.
Change of accounting policies
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period.
Material prior year errors
No material prior year errors have been identified in the reporting period.
2. ACCOUNTING POLICIES
Income and Endowments
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift aid and is treated as an addition as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Contractual income and performance related grants
This is only included in the SoFA once the related goods or services have been delivered.
Donated services and facilities
Donated services and facilities are included in SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
Support costs
The charity has incurred expenditure on support costs. Volunteer help The value of any volunteer help received is not included in the accounts but is described in the trustees' annual report.
continued on page 8
Page 7
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
2. ACCOUNTING POLICIES
continued from page 7
Investment income
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
Expenditure
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance costs
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg staff costs by the time spent and other costs by their usage.
Grants with performance conditions
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 SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy costs
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts. Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
Assets
Tangible fixed assets for use by the charity These are capitalised if they can be used for more than one year, and cost at least £500. The properties are stated at valuation and the equipment is valued at cost less depreciation, which is applied at 25% on a reducing balance basis. Investments
Fixed asset investments in quoted shares are valued initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Stocks
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Page 8
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
3. Analysis of income
| Donations and legacies Subscriptions Other donations Legacies Charitable activities Events - Outside activities - BP weekends - International - D of E - Miscellaneous - Cricket Income from properties - Bowermans - Taw Bottom Fundraising for other charities Other trading activities Souvenir sales - Bowermans Souvenir sales - Taw Bottom Sale of badges etc Investments* Income from investments Interest |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 55,896 - 55,896 58,951 1,632 - 1,632 1,261 - - - |
|---|---|
| 57,528 - 57,528 60,212 |
|
| 290 - 290 398 - - - 6,139 375 - 375 455 129 - 129 307 - - - 2,740 - - - - 11,476 - 11,476 9,104 10,433 - 10,433 11,533 - - - - |
|
| 22,703 - 22,703 30,676 |
|
| 64 - 64 557 - - - 685 9,601 - 9,601 2,466 |
|
| 9,665 - 9,665 3,708 |
|
| 4,996 - 4,996 5,978 110 - 110 517 |
|
| 5,106 - 5,106 6,495 |
- The properties are not investment properties, they are held to further the charitable activities.
Page 9
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
| 4. Analysis of expenditure Raising funds Bowermans souvenirs Taw Bottom souvenirs Badges and guide wear Charitable activities Grants Events - - BP Weekends - Cricket - International - D of E - Outdoor activities - Archive costs / Miscellaneous County training weekend Property maintenance - Bowermans - Taw Bottom Fundraising for other charities Donations to other charities Support costs Administration expenses Salary Website costs County Commissioners costs Insurance Finance costs Rent Information - Devon Star Celebration Event Learning, Support and Development team Foxlease support Loss on disposal of assets Depreciation Governance costs County Executive and Task and Finish meeting costs Nil cost 2020 all meeting completed on zoom |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 27 - 27 435 - - - 232 8,719 - 8,719 2,322 |
|---|---|
| 8,746 - 8,746 2,989 |
|
| 1,725 - 1,725 1,968 - - - - - 5,926 263 - 263 - 312 - 312 597 179 - 179 394 266 - 266 1,021 654 - 654 3,510 - - - - 15,679 - 15,679 9,455 9,246 - 9,246 17,777 - - - - - - - - |
|
| 28,324 - 28,324 40,648 |
|
| 1,617 - 1,617 3,528 4,680 - 4,680 4,656 351 - 351 787 128 - 128 2,404 1,022 - 1,022 899 111 - 111 314 3,419 - 3,419 3,110 6,864 - 6,864 10,177 - - - 1,743 1,650 - 1,650 7,767 250 - 250 250 - - - 10 522 - 522 427 |
|
| 20,614 - 20,614 36,072 |
|
| - - - 1,240 |
|
| - - - 1,240 |
All Support and Governance costs have been allocated to the charitable activities as there are minimal costs associated with raising funds. Nil cost 2020 all meeting Virtual
Page 10
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
5. Transactions with trustees and related parties
No trustee received any remuneration or other benefits from an employment with the charity or a related entity.
| 5.1 Trustee expenses Travelling and other expenses reimbursed Number of trustees who were paid expenses 5.2 Transactions with related parties There have been no related party transactions in the reporting period. 6. Fees for examination of the accounts Independent examiner's fees for reporting on the accounts Other fees paid to the independent examiner 7. Paid employees 7.1 Staff costs Gross wages, salaries and benefits in kind Employer's national insurance costs Pension costs |
2020 £ 1,265 4 2020 £ - - 2020 £ 4,680 - - 4,680 |
2019 £ 4,051 |
|---|---|---|
| 17 | ||
| 2019 £ - - 2019 £ 4,656 - - |
||
| 4,656 |
The Charity employs one part time administrator.
No remuneration was paid to any of the trustees.
Page 11
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2020
| 8. Tangible fixed assets Cost or Valuation Balance at 1 January 2020 Additions Disposals Revaluation Balance at 31 December 2020 Accumulated depreciation Basis Rate Balance at 1 January 2020 Charge for year Disposals Balance at 31 December 2020 Net book value As at 31 December 2020 As at 31 December 2019 |
Freehold land Equipment Total & buildings £ £ £ 465,000 10,929 475,929 810 810 - - - - - |
|---|---|
| 465,000 11,739 476,739 |
|
| RB 25% - 9,650 9,650 - 522 522 - - - |
|
| - 10,172 10,172 |
|
| 465,000 1,567 466,567 |
|
| 465,000 1,279 466,279 |
| The historical cost is as follows: Bowermans Taw Bottom Total |
£ 31,093 43,595 |
|---|---|
| 74,688 |
Page 12
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
9. Investments assets
| 9.1 Fixed asset investments Market value at 1 January 2020 Add - additions to investments at cost Less - disposals at cost Add - realised gain on sale of investments Add - unrealised gain on revaluation Market value at 31 December 2020 9.2 Analysis of investments Investments listed on a recognised stock exchange Cash held as part of the investment portfolio |
Market Value 31.12.20 £ 379,154 37,295 |
£ 400,010 - - - 16,439 |
|---|---|---|
| 416,449 | ||
| Income from Investments for the year £ 4,829 - |
||
| 416,449 | 4,829 |
| Material investment holdings Investment held City of London Inc Ord GBP 0.25 Evenlode inv mgmt tb evenlode income d dis Findlay Park Fds American GBP Hedged Fundsmith LLP Equity I Inc Nav Guardcap ucits fun global equity Ishares physical m ishs phys gold etc usd Lindsell Train Ltd Link Fund Sol ltd trojan income s inc Link Fund Sol ltd trojan is inc MDO Management co amp captital gbl Smithson inv Trust ord T Bailey Fund serv evenlode 10. Stock Charitable activities Badges D of E resources Trading activities: Badges Guide wear Taw Bottom Souvenirs Bowermans Souvenirs Total |
Market value 31 December 2020 £ £21,489 £28,001 £39,745 £40,167 £52,054 £13,131 £22,579 £28,271 £21,682 £51,765 £28,643 £32,689 380,216 For distribution For resale For distribution For resale 2020 2020 2019 2019 £ £ £ £ 2,273 - 2,044 - - 366 - 519 2,273 366 2,044 519 - 3,487 - 1,395 - 719 - 225 - 1,340 - 1,129 - 1,187 - 1,214 - 6,733 - 3,963 9,372 6,526 |
Market value 31 December 2020 £ £21,489 £28,001 £39,745 £40,167 £52,054 £13,131 £22,579 £28,271 £21,682 £51,765 £28,643 £32,689 380,216 For distribution For resale For distribution For resale 2020 2020 2019 2019 £ £ £ £ 2,273 - 2,044 - - 366 - 519 2,273 366 2,044 519 - 3,487 - 1,395 - 719 - 225 - 1,340 - 1,129 - 1,187 - 1,214 - 6,733 - 3,963 9,372 6,526 |
|---|---|---|
| 2,273 | 366 2,044 |
|
| - - - - |
3,487 - 719 - 1,340 - 1,187 - |
|
| - | 6,733 - |
|
| 9,372 |
Page 13
THE DEVON COUNTY GUIDE ASSOCIATION OPERATING AS GIRLGUIDING DEVON
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
| d prepayments Trade debtors Other debtors Prepayments and accrued income and accruals Trade creditors Accruals and deferred income Other creditors |
2020 2019 2020 2019 £ £ £ £ - - - - 2,204 4,450 - - 11,874 12,144 - - Amounts falling due Amounts falling due within one year after one year |
|---|---|
| 14,078 16,594 - - |
|
| 2020 2019 2020 2019 £ £ £ £ - - - - 5,671 3,860 - - 651 3,223 - - within one year after one year Amounts falling due Amounts falling due |
|
| 6,322 7,083 - - |
11. Debtors and prepayments
12. Creditors and accruals
Page 14