Charity Registration No. 303348
GIRLGUIDING CAMBRIDGESHIRE WEST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
GIRLGUIDING CAMBRIDGESHIRE WEST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Helen Pope County Commissioner and Chairman (resigned 10 April 2020) Julie Barker Assistant County Commissioner (resigned 10 April 2020) remained as a Trustee as the C.A.R.T Carol Dalton County Commissioner (appointed 10 April 2020) Cathie Catterall County Commissioner (appointed 10 April 2020) Catherine Warman Marketing and Communications Chair (resigned 10 April 2020) Annette Gedney Division Commissioner, Ermine South Division (resigned 15 September 2020) Lynn Barnett Division Commissioner, Peterborough North Division (resigned 15 September 2020) Charlotte Cook Division Commissioner, Peterborough North East Division (appointed 12 November 2019) Susan Bennett Division Commissioner, St Ives Division (resigned 15 September 2020) Lynne Taylor Division Commissioner, St Neots Division Tina Tilley Division Commissioner, Hinchingbrooke Division (resigned 19 August 2020) Elizabeth Zientek Programme and Adventure Chair (resigned 15 September 2020) Vikki Lewis Membership Support Chair (resigned 10 April 2020) Rudy Boddington Media and Communications Chair (resigned 15 September 2020) Carol Warren Outdoor Activities Chair (appointed 10 April 2020) Elizabeth Elmore Membership Support Chair (appointed 10 April 2020)
| Charity number | 303348 |
|---|---|
| Principal address | Unit 1, Green Farm |
| Abbots Ripton | |
| Huntingdon | |
| Cambridgeshire | |
| PE28 2PF | |
| Independent examiner | M A Jackson FCA DChA |
| Azets | |
| Ruthlyn House | |
| 90 Lincoln Road | |
| Peterborough | |
| Cambridgeshire | |
| United Kingdom | |
| PE1 2SP | |
| Bankers | Barclays Bank Plc |
| Old Fletton | |
| Peterborough | |
| United Kingdom | |
| PE2 8DP | |
| Barclays Bank plc | |
| The Pavement | |
| Huntingdon | |
| St. Ives | |
| Cambridgeshire | |
| United Kingdom | |
| PE27 5AQ |
GIRLGUIDING CAMBRIDGESHIRE WEST
LEGAL AND ADMINISTRATIVE INFORMATION
United Trust Bank Limited One Ropemaker Street London EC2Y 9AW
Cambridge & Counties Bank Limited Charnwood Court 5B New Walk Leicester LE1 6TE
GIRLGUIDING CAMBRIDGESHIRE WEST
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 13 |
GIRLGUIDING CAMBRIDGESHIRE WEST
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
The trustees present their report and financial statements for the year ended 31 December 2020.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, 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 (FRS 102) (effective 1 January 2015)”
Objectives and activities
The charity’s objectives are that girls and young women can find their voice and build skills and confidence. They are inspired to discover the best in themselves and empowered to make a positive difference in their community. The policies adopted in furtherance of these objects are noted below and there has been no change in these during the year.
Girlguiding Cambridgeshire West, as part of Girlguiding UK, aims to help girls and young women to develop emotionally, mentally, and physically so that they can achieve their goals. We provide a place where they can just be themselves. They can make friends, learn skills and grow in confidence. We are a supportive community with solid foundations and a rich heritage that we can all lean on.
Activities – This is achieved through activities which are relevant to the age group and which encourage learning by doing, through working in groups, making their own decisions, having a balanced and varied programme, caring for each individual and sharing a commitment to a common standard.
The programmes are delivered by trained adult volunteers at regular meetings and other events. The leaders provide opportunities for the girls and young women to decide what they will do within a framework and support them to carry out their chosen activities. They ensure that each individual has the opportunity to develop through trying new things or doing them differently, and ensure that the programme is challenging and fun. Many enable the girls and young women to have residential experiences.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Public benefit
The trustees of Girlguiding Cambridgeshire West accept the need to have regard to the Charity Commission's guidance on public benefit. They recognise that it is their responsibility to ensure that the benefits offered are realised in Cambridgeshire West by promoting all aspects of Guiding within the county, both within the membership of just over 2,000 and in the wider community.
Girlguiding UK, as part of a worldwide movement, enables girls and young women to develop their full potential and to make a difference to the world. It achieves this through being an organisation where there is a girl-only safe environment. As a result the public has a great sense of trust in what we do, therefore is willing to help us achieve our aim.
The aim of Guiding is to help girls and young women develop emotionally, mentally, physically and spiritually so that they can make a positive contribution which will be of benefit to their community and the wider world, in helping them to become responsible citizens. Membership for both girls and leaders is voluntary, and the organisation believes in being fair, open and inclusive, making Guiding available to every girl and woman who wants to take part.
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GIRLGUIDING CAMBRIDGESHIRE WEST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Achievements and performance
2020 was a very different year to that predicted due to the Covid 19 pandemic. From March 2020 all face to face activity with the girls was suspended in line with government restrictions. Gradually virtual meetings were introduced to ensure contact was maintained with the girls and young women wherever possible. Where volunteers were not comfortable with on line meetings they were encouraged to keep in contact through email, postcards etc and also delivering activities to the girls to do in their own homes. Unfortunately, as with all regions in Girlguiding, membership numbers dropped through the year from just under 3,000 at the start to nearer 2,000 by December. This will have an adverse effect on the charity’s income in 2021.
During the year we have offered various challenges and on-line events to keep the girls and adults engaged and taking part in guiding activities.
We launched the 100-mile Walking Challenge Badge which encouraged all members including families to take part in. Anyone taking part earned badges ranging from 5 miles to 100 miles.
We produced a virtual guiding badge for members to mark what an extraordinary year it had been.
We held a virtual adult quiz evening, a virtual campfire evening for all the girls and adults and a virtual Christmas special.
We produced a Pantomime Challenge where the girls had to complete a number of challenges to receive their badge which replaced the trip to the pantomime which had to be cancelled.
Due to government restrictions we were unable to offer face to face training sessions for adults therefore the Trainers moved the training on to Zoom and training in a variety of topics has been provided through the year.
The County news letter has been produced on a monthly basis and sent out to all adult members.
Financial review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level that will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.
Girlguiding Cambridgeshire West undertakes regular reviews of its risks and the steps to minimise these. All adult volunteer members undergo induction checks as per Girlguiding UK policy. Unit leaders complete a Leadership Qualification. Further training is available on an on-going basis. All leaders are required to keep themselves up to date with Girlguiding policies and procedures through reading, training and attendance at meetings etc.
Structure, governance and management
The trustees are listed on the information page of these accounts. Trustees are responsible for the recruitment and appointment of new trustees. It is ensured that all new trustees understand the workings and activities of the organisation.
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GIRLGUIDING CAMBRIDGESHIRE WEST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Girlguiding Cambridgeshire West is part of Anglia Region of Girlguiding UK. During 2020 the County structure was reviewed and reorganised on the appointment of the new County Commissioners. The original executive committee was split into Trustees Board and Operations Board and the Constitution was revised and approved by Anglia Region. The two Boards include representatives of the 6 Divisions, County appointments and Trefoil Guild. Both Boards are chaired by the County Commissioner. Girlguiding Cambridgeshire West operates in accordance with all policies adopted by Girlguiding UK.
The trustees' r eport was approved by the Board of Trustees.
Carol Anne Dalton Trustee Dated: 13 October 2021
Catherine Catterall Trustee Dated:13 October 2021
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GIRLGUIDING CAMBRIDGESHIRE WEST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GIRLGUIDING CAMBRIDGESHIRE WEST
I report to the trustees on my examination of the financial statements of Girlguiding Cambridgeshire West (the charity) for the year ended 31 December 2020.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
M A Jackson FCA DChA Azets Ruthlyn House 90 Lincoln Road Peterborough Cambridgeshire PE1 2SP United Kingdom
Dated: 14 October 2021
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GIRLGUIDING CAMBRIDGESHIRE WEST
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020
| Unrestricted Designated Restricted funds funds funds 2020 2020 2020 Notes £ £ £ Income from: Donations and legacies 3 42,510 265,039 - Charitable activities 4 12,419 - 12,830 Investments 5 1,684 - - Total income 56,613 265,039 12,830 Expenditure on: Charitable activities 6 44,781 - 6,836 Net incoming resources before transfers 11,832 265,039 5,994 Gross transfers between funds (59,873) 57,000 2,873 Net (expenditure)/income for the year/ Net movement in funds (48,041) 322,039 8,867 Fund balances at 1 January 2020 75,496 20,000 62,991 Fund balances at 31 December 2020 27,455 342,039 71,858 |
Total 2020 £ 307,549 25,249 1,684 334,482 51,617 282,865 - 282,865 158,487 441,352 |
Total 2019 £ 40,697 36,221 1,533 |
|---|---|---|
| 78,451 | ||
| 78,060 | ||
| 391 - |
||
| 391 158,094 |
||
| 158,485 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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GIRLGUIDING CAMBRIDGESHIRE WEST
BALANCE SHEET
AS AT 31 DECEMBER 2020
| 2020 Notes £ Current assets Debtors 10 266,921 Cash at bank and in hand 175,108 442,029 Creditors: amounts falling due within one year 11 (677) Net current assets Net assets Income funds Restricted funds 12 General unrestricted funds The accounts were approved by the Trustees on 13 October 2021. Carol Anne Dalton Catherine Catterall Trustee Trustee |
£ 441,352 441,352 71,858 369,494 441,352 |
2019 £ 731 158,984 159,715 (1,230) |
£ 158,485 158,485 62,990 95,495 158,485 |
|---|---|---|---|
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GIRLGUIDING CAMBRIDGESHIRE WEST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
Charity information
Girlguiding Cambridgeshire West is an unincorporated charity, registered with the Charity Commission for England and Wales. The address of the registered office is given in the legal and administrative information of these financial statements. The nature of the charity's operations and principal activities are given in the Trustees' Report.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, 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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. In arriving at this conclusion, the trustees have considered the impact of the Coronavirus epidemic on the charity. Whilst the full impact of the epidemic is unknown, the trustees are confident that the impact on income can be managed by taking action to mitigate costs and using reserves.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
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GIRLGUIDING CAMBRIDGESHIRE WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or as soon as the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Resources expended
Expenditure is recognised in the period in which it is incurred and include attributable VAT which cannot be recovered.
Award payments are decided by an awards committee and are accounted for on the date that they are paid.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.7 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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GIRLGUIDING CAMBRIDGESHIRE WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
1.8 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and legacies
| Unrestricted Endowment funds funds d esignated £ £ Sundry donations (including Arts) - 39 Legacies receivable - 265,000 CHQ membership subscriptions 42,510 - 42,510 265,039 For the year ended 31 December 2019 40,697 - |
Total Total 2020 2019 £ £ 39 288 265,000 - 42,510 40,409 307,549 40,697 40,697 |
|---|---|
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GIRLGUIDING CAMBRIDGESHIRE WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
4 Charitable activities
| Main Committee One-off events and badges Outdoor activities Training fees Sub Committee Building Fund Totals Analysis by fund Unrestricted funds Restricted funds 5 Investments Bank interest Main committee |
2020 £ 11,907 11,048 512 23,467 1,782 1,782 25,249 12,419 12,830 25,249 2020 £ 1,684 1,684 |
2019 £ 23,443 9,138 3,536 36,117 104 104 36,221 7,470 28,751 36,221 2019 £ 1,533 1,533 |
|---|---|---|
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GIRLGUIDING CAMBRIDGESHIRE WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
6 Charitable activities
| Direct costs - Main Committee CHQ membership subscriptions Guider training (inc leadership packs) International grants Outdoor activities and Ripton Lodge Share of support costs (see note 7) Share of governance costs (see note 7) Analysis by fund Unrestricted funds Restricted funds Support costs Support costs Governance costs £ £ Staff costs 23,612 - Travel, postage and telephone 783 - Stationery, copying and printing expenses 1,141 - PGL event - - One-off events 1,960 - Sundries (inc Arts) 11,871 - New office - rent and storage 5,949 - Independent examiner's fees - 630 45,316 630 Analysed between Charitable activities 45,316 630 |
2020 £ 368 270 4,989 44 5,671 45,316 630 51,617 44,781 6,836 51,617 2020 £ 23,612 783 1,141 - 1,960 11,871 5,949 630 45,946 45,946 |
2019 £ 1,222 4,906 14,907 798 21,833 55,597 630 78,060 44,967 33,093 78,060 2019 £ 22,865 1,436 2,851 17,296 2,167 2,646 6,336 630 56,227 56,227 |
|---|---|---|
7 Support costs
8 Trustees
During the year, expenses of £1,347 were paid to four trustees (2019 - £2,474).
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GIRLGUIDING CAMBRIDGESHIRE WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
9 Employees
The charity does not have any employees of its own. The staff costs noted below represent a recharge of salaries and wages from the region in respect of two people involved in providing either support to the governance of the charity, or support services to charitable activities.
| Employment costs Wages and salaries 10 Debtors Amounts falling due within one year: Prepayments and accrued income 11 Creditors: amounts falling due within one year Accruals and deferred income |
2020 £ 23,612 2020 £ 266,921 2020 £ 677 |
2019 £ 22,865 2019 £ 731 2019 £ 1,230 |
|---|---|---|
12 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
| Movement in funds | Movement in funds | ||||
|---|---|---|---|---|---|
| Balance at 1 | Incoming | Resources | Transfers | Balance at 31 | |
| January | resources | expended | December | ||
| 2020 | 2020 | ||||
| £ | £ | £ | £ | £ |
|
| County Headquarters | 44,244 | 1,782 | - | - | 46,026 |
| Events | 17,581 | - | - | - | 17,581 |
| Growing Guiding | 1,166 | 145 | (19) | - | 1,292 |
| International | - | 664 | (3,536) | 2,872 | - |
| Other | - | 1,846 | (1,846) | - | - |
| Training | - | 2,759 | (1,434) | - | 1,325 |
| Region Sustainability Grant | - | 5,634 | - | - | 5,634 |
| 62,991 | 12,830 | (6,835) | 2,872 | 71,858 |
The County Headquarters fund represents money raised for new headquarters. The other restricted funds represent money held for the purposes of specific activities or groups.
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GIRLGUIDING CAMBRIDGESHIRE WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
13 Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
| Movement | Movement in funds | Movement in funds | ||||
|---|---|---|---|---|---|---|
| in funds | ||||||
| Balance at | Incoming | Balance at |
Incoming | Transfers | Balance at | |
| 1 January 2019 | resources | 1 January 2020 |
resources | 31 December | ||
| 2020 | ||||||
| £ | £ |
£ |
£ | £ | £ | |
| Contingency fund | 20,000 | - |
20,000 |
- | 2,000 | 22,000 |
| County Headquarters | - | - |
- |
265,000 | 55,000 | 320,000 |
| County Archive | - | - |
- |
39 | - | 39 |
| 20,000 | - |
20,000 |
265,039 | 57,000 | 342,039 |
There is a designated fund for the creation of a new County Headquarters. This has been primarily funded by a legacy in the year.
There is also a designated fund which is a contingency fund.
14 Analysis of net assets between funds
| Unrestricted funds Designated funds Restricted funds 2020 2020 2020 £ £ £ Fund balances at 31 December 2020 are represented by: Current assets/(liabilities) 27,455 342,039 71,858 27,455 342,039 71,858 |
Total 2020 £ 441,352 441,352 |
Total 2019 £ 158,485 158,485 |
|---|---|---|
15 Related party transactions
Owing to the nature of the charity's operations and the composition of the trustees being drawn from local organisations, it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions involving any such organisation are conducted at arms length and in accordance with the charity's financial regulations and normal procurement procedures.
In particular some of the trustees are involved with the running of individual guide units which are members of this charity, and some family members of those trustees will be guides in those units.
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