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2020-12-31-accounts

MIDDLESEX EAST GUIDES

also known as GIRLGUIDING MIDDLESEX EAST

REGISTERED CHARITY NUMBER 303888

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF MIDDLESEX EAST GUIDES

I report on the accounts of Middlesex East Guides for the year ended 31st December 2020 as set out on the following pages 1 to 21.

Respective responsibilities of the trustees and examiner

As the trustees for Middlesex East Guides you are responsible for the preparation of the accounts; you consider that the audit requirement of the Charities Act 2011 does not apply. It is my responsibility to examine the accounts and to state, on the basis of procedures specified in the General Directions given by the Charity Commission 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 Commissioners. An examination includes a review of the accounting records kept by the Middlesex East Guides 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Signed Alan W Hooper

Appointment Independent Reviewer

Date 20th October 2021

MIDDLESEX EAST GUIDES

TRUSTEES REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2020

The trustees have pleasure in presenting their report together with the accounts for the year ended 31st December 2020 and confirm that the accounts comply with current statutory requirements and with the requirements of the governing document.

1 LEGAL STATUS

The Middlesex East County is an independent charity in its own right but part of the London and South East England Region of the Guide Association for the purposes of two-way communication, support and opportunities for members to make decisions and take responsibility. The County is then sub-divided into Divisions, Districts and Units within the London Boroughs of Barnet, Brent, Enfield and Haringey which are all separate responsible charities and are therefore not included in these accounts.

The Guide Association is incorporated by Royal Charter. The County is an unincorporated Association governed by this same Royal Charter and its byelaws under which the constitution of the Executive Committee has been established. The Charity Commission Registration number is 303888.

The correspondence address registered with the Charity Commission is 23 Grove Crescent, London, NW9 0LS. The County Commissioner's address is 101 Church Hill Road, East Barnet, EN4 8PG. The County also has beneficial ownership of the Northern Heights Centre in Edgwarebury Lane, Barnet Lane, Elstree, Herts., WD6 3RG.

2 ORGANISATIONAL STRUCTURE

The County Executive Committee is the decision making group for policy and management decisions comprising, among others, representatives of each of the Divisions within the above London Boroughs. Other committees reporting to this Executive Committee are detailed on page 7. The Friends supporter group for Northern Heights supports the site by fundraising and providing practical help.

3 TRUSTEES' RESPONSIBILITIES

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the County and enable them to ensure that the financial statements comply with applicable law and UK generally accepted accounting practice. They are also responsible for safeguarding the assets of the County and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. They are also responsible for ensuring that the Trustees report and other included information are prepared in accordance with Charity Law in the United Kingdom.

4 TRUSTEES/COMMITTEE MEMBERS AND ADVISERS

The trustees who held office during the year and to the date of signing of this report and details of committees and advisers are set out on the pages which follow this report.

-1-

MIDDLESEX EAST GUIDES

TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

5 STATEMENT OF PURPOSE

The County offers girls and young women quality girl-led guiding opportunities, presenting challenge and adventure, which develop their potential and enable them to make a positive contribution to their community and beyond.

Our Mission

Through fun, friendship, challenge and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community.

Girlguiding is the largest charity for girls and young women. Girlguiding gives girls a space to discover and grow, enabling them to find their voice and make a positive difference in the world. Through the dedicated work of amazing volunteers we offer girls fun, friendship, challenge and adventure, supporting them to achieve their potential and change their community for the better.

REWARDING VOLUNTEER EXPERIENCE - Better digital support with less administration and more flexible opportunities.

INCLUSIVE AND IMPACTFUL - create a bigger impact and influence on communities and across the UK.

This will result in more adventures, welcoming new friends, having more fun, whilst better supporting our current and future volunteers.

6 POLICIES

To achieve the above the County follows the policies and rules set out on the Girlguiding website www.girlguiding.org.uk. Membership of the Association is open to all girls and women from the age of 5 years who are prepared to make the promise. Membership is also open to women and men aged 18 and over.

On appointment, a trustee has a one to one session with the County Commissioner at which documentation provided by the Charity Commission on trusteeship is given and explained. Application of these documents to the Guide County is clarified. In addition all Division Commissioners receive guidance mentoring as laid down by the Guide Association. All trustees undertake a Disclosure and Barring Service check.

7 VOLUNTARY SERVICES

All adult members within Middlesex East County are unpaid volunteers. In 2020, 488 Leaders, Commissioners and other members/helpers enabled Rainbow, Brownie, Guide and Ranger Units to offer Guiding to 1,962 young people. In addition there are many people who give freely of their time to Units on a weekly basis. The County was supported by two part time employees at the Northern Heights centre. In summary, without volunteers, there would be no Guiding.

-2-

MIDDLESEX EAST GUIDES

TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

8 [REVIEW OF ACTIVITIES ]

Lockdown hit us as a County hard as well as all of our Units. Many took up Girlguiding's offer of free Zoom accounts and continued to meet virtually. Unfortunately lots of our County's planned events were cancelled including our 75th birthday camp at Gilwell Park. Instead an amazing small team came together and planned and ran a virtual camp which allowed members from across the County to take part. We even had Guides from Australia participate.

We were allowed to return to meetings for a short period of time towards the latter part of the year. Our County had the highest number of Units resume meetings within the Region.

Work has begun on the new Archery shelter and will progress into 2021 and work has also commenced on the Nightline.

9 FUTURE DEVELOPMENTS

In 2021 we hope things will return to some normality. We look forward to welcoming back residentials at Northern Heights. We have plans for a Thanks and Recognition afternoon in September. In December we are looking to run a large scale event for Rainbows and Brownies at Northern Heights.

Work will continue on the Archery shelter and the Nightline ready for when we reopen Northern Heights.

10 FINANCIAL REVIEW

Income for 2020 was £151,078 and therefore these 2020 accounts are subject to independent review.

Membership subscriptions provide the management income of the County. Grant activity was mainly from the Jack Petchey Foundation and government COVID support funds. Fundraising and donations were £9,823.

The campsite closed from 17 March 2020 except for some day activity and outdoor school use in the autumn and therefore fee income reduced to £18,524. Expenditure all continued at £82,736 including a number of major maintenance issues which were contracted for before the closedown. This was initially financed by our own working capital and then by support grants.

County activities for 2020 were all cancelled and the fee income shown of £43,769 is also included in the expenditure as deposit refunds for cancelled activities.

The property and equipment value is now £1,182,153. This is in addition to other specific reserves and general funds of £49,080 to ensure that a varied Guiding programme can continue to be financed in the future.

-3-

MIDDLESEX EAST GUIDES

TRUSTEES REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

10 FINANCIAL REVIEW (continued)

The specific reserves include a Northern Heights management contingency reserve of £62,434 to provide funds for the running costs of the site for some twelve months while seeking alternative sources of income if there is a decline in fee income for any reason. These funds will be used to finance shortfalls in 2021/22 when COVID support ceases and site fee income returns gradually.

There are designated funds for activities and future events to ensure that funding is available for a full Guiding programme to continue in the County.

We are grateful for all donations and fundraising support in 2020 and in particular to The Jack Petchey Foundation and the Friends of Northern Heights.

11 RISK

The Trustees regularly consider risk assessment for activities and for use of equipment and take appropriate action to minimise risk. Financial risk is minimised by expenditure authorisation and by regular reporting and review.

12 ACCOUNTING POLICIES

There have been no material changes in accounting policies during the year.

13 PUBLIC BENEFIT

The Trustees have had regard to the guidelines issued by the Charity Commission relating to public benefit and are satisfied that the charity confers a public benefit. The County follows the charitable objectives of the Guide Association in providing a programme of activities which has identifiable public benefit. We work to be positively open to all girls between age 5 and 26. We aim to encourage girl-led guiding and we always encourage others to join us so more can enjoy the fun and adventure that is found in Girlguiding.

14 RESERVES

The reserves policy stated in note 1(f) is reviewed annually and we are confident that we have adequate reserves to take Guiding forward. This and other designated funds are referred to in note 2 of the accounts.

-4-

MIDDLESEX EAST GUIDES

TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

15 APPROVAL

The Trustees Report and the Annual Accounts for the year ended 31st December 2020 were approved by the Executive Committee on 11th October 2021 and the County Commissioner was authorised to sign them on its behalf.

Signed Karen Binns

Appointment

County Commissioner

-5-

MIDDLESEX EAST GUIDES

TRUSTEES / COMMITTEES / ADVISERS

FOR THE YEAR ENDED 31ST DECEMBER 2020

The trustees are the voting members of the Executive Committee. With the exception of the County Commissioner, who is appointed by the Region Chief Commissioner in consultation with the members of the Executive Committee, all members of the Executive Committee are appointed by the County Commissioner in consultation, where appropriate, with members of the Division Executive Committees.

Executive Committee

(* denotes non-voting member)

County Commissioner

Asst. County Commissioner Asst. County Commissioner

Karen Binns

Iris Prince Sarah Anderson

Pamela Daniels

Alison Nugent Iris Prince

Division Commissioners

Barnet Sarah Eaton (to 28.10.20) Edmonton Christine Swallow Lynne Bishop Enfield Vacant Finchley and Friern Barnet Nicola Fuller Haringey Nicola Candlish Mags Kelly (from 26.10.20) Aimee Jess (from 26.10.20)

Hendon

Gill Ellen (to 02.02.20) Becky Haywood (to 03.03.20) Michelle Baker (to 22.05.20) Sally Tomlinson (from 10.03.20)

Southgate Daphne Gunn Wembley Chris Alloway Willesden Rosa Foulsham

Professional Advisers

Bankers

CAF Bank /Reliance Bank

Accounts Reviewer

Alan W Hooper 21 Hartshill Close, Hillingdon, Uxbridge, UB10 9LH

The Guide Association Trust Corporation (Custodian Trustees of NH)

17-19 Buckingham Palace Road London, SW1W 0PT.

-6-

MIDDLESEX EAST GUIDES

TRUSTEES / COMMITTEES / ADVISERS FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

Other Committees/Groups

Northern Heights Site Awards Brownie Residential Guide Residential County Advisers County Associates Friends of Northern Heights

Chairperson

Sue Gillett/Alison Nugent Alison Nugent

Advisers/Coordinators

Adult Support: Leadership Coordinator Training Adviser Enquiry Coordinator GO Coordinator GO Coordinator Arts Brownie County Forum Editor Duke of Edinburgh Award Duke of Edinburgh Award Guide International International Marketing and Communications Members with Disabilities Membership Growth Coordinator Outdoor Activities: Outdoor Activities Adviser Guide and Senior Section Brownie and Rainbow Walking Peer Educator Queens Guide Queens Guide Rainbow Rangers Trefoil Guild

Jacqueline Martyr Sandra Hall Marion Shute Iris Prince Jacqueline Martyr Zena Latcham (to 31.03.20) Julie Stainton Colin Driver Louis Wohlgemuth Clare Jenkins Carole Bowley Emily Keene Tess Ayling

Margaret Kelly Lynne Bishop - Jacqui Edelman - Kirsty Smith Nicola Fuller Mary Boland Nicola Candlish Angela Weston

-7-

MIDDLESEX EAST GUIDES

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2020

Income
Donations and legacies
Subscriptions
Donations
Charitable activities
Grants inc. furlough & hospitality
Training activities
Campsite fees
Badges/books
Activity fees
Other trading activities
Trading income
County Club fees
Fundraising
Investments
Interest received
Total income
Expenditure
Costs of raising funds
Fundraising
County Club payments
Trading costs
Charitable activities (see page 9)
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Balances brought forward
Balances carried forward		 Notes
--
--
--
--
--
--
=		 General
Designated
Funds
Funds
£
£
28,475
510
0
1,505
28,475
2,015
0
0
0
460
0
18,524
1,292
0
43,769
0
45,061
18,984
0
3,531
0
0
0
56
0
3,587
564
740
---------------- ------------------
74,100
25,326
---------------- ------------------
0
10
0
0
0
2,377
0
2,387
48,586
82,294
---------------- ------------------
48,586
84,681
---------------- ------------------
25,514
(59,355)
(5,953)
50,947
---------------- ------------------
19,561
(8,408)
29,519
148,802
---------------- ------------------
49,080
140,394
========= ==========
Unrestricted Funds		 General
Designated
Funds
Funds
£
£
28,475
510
0
1,505
28,475
2,015
0
0
0
460
0
18,524
1,292
0
43,769
0
45,061
18,984
0
3,531
0
0
0
56
0
3,587
564
740
---------------- ------------------
74,100
25,326
---------------- ------------------
0
10
0
0
0
2,377
0
2,387
48,586
82,294
---------------- ------------------
48,586
84,681
---------------- ------------------
25,514
(59,355)
(5,953)
50,947
---------------- ------------------
19,561
(8,408)
29,519
148,802
---------------- ------------------
49,080
140,394
========= ==========
Unrestricted Funds		 2020
2019
Restricted
Total
Total
Funds
Funds
Funds
£
£
£
400
29,385
30,363
8,262
9,767
5,898
8,662
39,152
36,261
41,561
41,561
20,008
0
460
1,990
0
18,524
70,109
0
1,292
516
0
43,769
18,782
41,561
105,606
111,405
0
3,531
10,631
1,196
1,196
1,344
0
56
1,501
1,196
4,783
13,476
233
1,537
1,839
------------------ ------------------ ------------------
51,652
151,078
162,981
------------------ ------------------ ------------------
0
10
598
650
650
550
0
2,377
8,228
650
3,037
9,376
54,616
185,496
174,314
------------------ ------------------ ------------------
55,266
188,533
183,690
------------------ ------------------ ------------------
(3,614)
(37,455)
(20,709)
(44,994)
0
0
------------------ ------------------ ------------------
(48,608)
(37,455)
(20,709)
1,242,388
1,420,709
1,441,418
------------------ ------------------ ------------------
1,193,780
1,383,254
1,420,709
========== ==========
==========
General
Funds
£
28,475
0
28,475
0
0
0
1,292
43,769
45,061
0
0
0
0
564
----------------
74,100
----------------
0
0
0
0
48,586
----------------
48,586
----------------
25,514
(5,953)
----------------
19,561
29,519
----------------
49,080
=========
-
-
-
-
-
-
 ---
---
---
---
---
---
==

Transfers represent internal designations by the Executive Committee within the restrictions of the funds concerned. There were no recognised gains and losses other than those shown above.

The notes on pages 13 - 21 form part of these Accounts.

-8-

MIDDLESEX EAST GUIDES

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

Notes
Charitable activities
Subscriptions paid
International grants to members
Jack Petchey grants to Units
County grant to Units
Region grant repaid
Training activities
Campsites
Gifts and donations
Publications (Forum)
Publicity expenses
Badges/books
County residential activities
(costs/cancellation refunds)
Region activities
Remembrance parade
Leader activities
Ranger activities
Guide activities
Brownie activities
(costs/cancellation refunds)
Rainbow activities - cancellation refunds
County Associates activities
Members expenses
Meeting rent and expenses
Insurance
Bank charges
Accountancy fees
Amortisation of property
Depreciation/loss of equipment
---
=		 General
Designated
Funds
Funds
£
£
419
0
0
0
0
0
0
453
0
0
0
172
0
80,255
295
1,080
844
0
0
0
1,859
28
35,657
0
55
0
0
0
0
0
290
0
0
0
7,230
0
605
0
0
0
523
91
69
0
70
0
70
0
600
0
0
0
0
215
--------------- -------------------
48,586
82,294
========= ==========
Unrestricted Funds		 General
Designated
Funds
Funds
£
£
419
0
0
0
0
0
0
453
0
0
0
172
0
80,255
295
1,080
844
0
0
0
1,859
28
35,657
0
55
0
0
0
0
0
290
0
0
0
7,230
0
605
0
0
0
523
91
69
0
70
0
70
0
600
0
0
0
0
215
--------------- -------------------
48,586
82,294
========= ==========
Unrestricted Funds		 General
Designated
Funds
Funds
£
£
419
0
0
0
0
0
0
453
0
0
0
172
0
80,255
295
1,080
844
0
0
0
1,859
28
35,657
0
55
0
0
0
0
0
290
0
0
0
7,230
0
605
0
0
0
523
91
69
0
70
0
70
0
600
0
0
0
0
215
--------------- -------------------
48,586
82,294
========= ==========
Unrestricted Funds		 Restricted
Funds
£
400
0
13,808
500
0
0
2,481
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
29,917
7,510
----------------- ----
54,616
========== ==		 2020
Total
Funds
£
819
0
13,808
953
0
172
82,736
1,375
844
0
1,887
35,657
55
0
0
290
0
7,230
605
0
614
69
70
70
600
29,917
7,725
------------------
185,496

======== ==		 2019
Total
Funds
£
610
2,750
17,795
2,767
250
2,633
84,175
1,250
3,028
166
1,311
14,398
0
264
30
1,957
313
481
0
181
1,460
296
70
65
600
29,917
7,547
--------------
174,314
========
General
Funds
£
419
0
0
0
0
0
0
295
844
0
1,859
35,657
55
0
0
290
0
7,230
605
0
523
69
70
70
600
0
0
---------------
48,586
=========
-
=		 ---
==		 Funds
£
0
0
0
453
0
172
80,255
1,080
0
0
28
0
0
0
0
0
0
0
0
0
91
0
0
0
0
0
215
----------------
82,294
========		 ---
==

The notes on pages 13 - 21 form part of these Accounts.

.

-9-

MIDDLESEX EAST GUIDES

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2020

Year ended 31st December 2019 - Fund allocation

Income
Donations and legacies
Subscriptions
Donations
Charitable activities
Grants
Training activities
Campsite fees
Badges/books
Activity fees
Other trading activities
Trading income
County Club fees
Fundraising
Investments
Interest received
Total income
Expenditure
Costs of raising funds
Fundraising
County Club payments
Trading costs
Charitable activities (see page 9)
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Balances brought forward
Balances carried forward		 Notes
--
--
--
--
--
--
=		 General
Designated
Funds
Funds
£
£
29,403
720
0
566
29,403
1,286
0
0
0
1,990
0
70,109
516
0
18,257
525
18,773
72,624
0
10,631
0
0
0
1,501
0
12,132
590
992
---------------- ------------------
48,766
87,034
---------------- ------------------
0
526
0
0
0
8,228
0
8,754
28,399
81,794
---------------- ------------------
28,399
90,548
---------------- ------------------
20,367
(3,514)
(19,176)
18,934
---------------- ------------------
1,191
15,420
28,328
133,382
---------------- ------------------
29,519
148,802
========= ==========
Unrestricted Funds		 General
Designated
Funds
Funds
£
£
29,403
720
0
566
29,403
1,286
0
0
0
1,990
0
70,109
516
0
18,257
525
18,773
72,624
0
10,631
0
0
0
1,501
0
12,132
590
992
---------------- ------------------
48,766
87,034
---------------- ------------------
0
526
0
0
0
8,228
0
8,754
28,399
81,794
---------------- ------------------
28,399
90,548
---------------- ------------------
20,367
(3,514)
(19,176)
18,934
---------------- ------------------
1,191
15,420
28,328
133,382
---------------- ------------------
29,519
148,802
========= ==========
Unrestricted Funds		 2019
Restricted
Total
Funds
Funds
£
£
240
30,363
5,332
5,898
5,572
36,261
20,008
20,008
0
1,990
0
70,109
0
516
0
18,782
20,008
111,405
0
10,631
1,344
1,344
0
1,501
1,344
13,476
257
1,839
------------------ ------------------
27,181
162,981
------------------ ------------------
72
598
550
550
0
8,228
622
9,376
64,121
174,314
------------------ ------------------
64,743
183,690
------------------ ------------------
(37,562)
(20,709)
242
0
------------------ ------------------
(37,320)
(20,709)
1,279,708
1,441,418
------------------ ------------------
1,242,388
1,420,709
========== ==========
General
Funds
£
29,403
0
29,403
0
0
0
516
18,257
18,773
0
0
0
0
590
----------------
48,766
----------------
0
0
0
0
28,399
----------------
28,399
----------------
20,367
(19,176)
----------------
1,191
28,328
----------------
29,519
=========
-
-
-
-
-
-
 ---
---
---
---
---
---
==

The notes on pages 13 - 21 form part of these Accounts.

-10-

MIDDLESEX EAST GUIDES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020

Year ended 31st December 2019 - Fund allocation

(continued)

Charitable activities
Subscriptions paid
International grants to members
Jack Petchey grants to Units
County grant to Units
Region grant repaid
Training activities
Campsites
Gifts and donations
Publications (Forum)
Publicity expenses
Badges/books
County residential activities
Region activities
Remembrance Parade
Leader activities
Ranger activities
Guide activities
Brownie activities
Rainbow activities
County Associates activities
Members expenses
Meeting rent and expenses
Insurance
Bank charges
Accountancy fees
Amortisation of property
Depreciation/loss of equipment		 Notes
---
=		 General
Designated
Funds
Funds
£
£
370
0
2,750
0
0
0
0
2,749
0
0
0
2,633
0
75,607
791
459
3,028
0
166
0
1,282
29
14,398
0
0
0
264
0
30
0
2,154
(197)
313
0
481
0
0
0
0
181
1,341
119
296
0
70
0
65
0
600
0
0
0
0
214
--------------- -------------------
28,399
81,794
========= ==========
Unrestricted Funds		 General
Designated
Funds
Funds
£
£
370
0
2,750
0
0
0
0
2,749
0
0
0
2,633
0
75,607
791
459
3,028
0
166
0
1,282
29
14,398
0
0
0
264
0
30
0
2,154
(197)
313
0
481
0
0
0
0
181
1,341
119
296
0
70
0
65
0
600
0
0
0
0
214
--------------- -------------------
28,399
81,794
========= ==========
Unrestricted Funds		 General
Designated
Funds
Funds
£
£
370
0
2,750
0
0
0
0
2,749
0
0
0
2,633
0
75,607
791
459
3,028
0
166
0
1,282
29
14,398
0
0
0
264
0
30
0
2,154
(197)
313
0
481
0
0
0
0
181
1,341
119
296
0
70
0
65
0
600
0
0
0
0
214
--------------- -------------------
28,399
81,794
========= ==========
Unrestricted Funds		 Restricted
Funds
£
240
0
17,795
18
250
0
8,568
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
29,917
7,333
----------------- ----
64,121
========== ==		 2019
Total
Funds
£
610
2,750
17,795
2,767
250
2,633
84,175
1,250
3,028
166
1,311
14,398
0
264
30
1,957
313
481
0
181
1,460
296
70
65
600
29,917
7,547
--------------
174,314
========
General
Funds
£
370
2,750
0
0
0
0
0
791
3,028
166
1,282
14,398
0
264
30
2,154
313
481
0
0
1,341
296
70
65
600
0
0
---------------
28,399
=========
-
=		 ---
==		 Funds
£
0
0
0
2,749
0
2,633
75,607
459
0
0
29
0
0
0
0
(197)
0
0
0
181
119
0
0
0
0
0
214
----------------
81,794
========		 ---
==

The notes on pages 13 - 21 form part of these Accounts.

.

-11-

MIDDLESEX EAST GUIDES

BALANCE SHEET

AS AT 31ST DECEMBER 2020

Notes 2020 2019
£ £ £ £ £
Fixed assets Cost Dep'n
Freehold property 3/6 1,502,160 (365,548) 1,136,612 1,166,529
Equipment 132,022 (86,481) 45,541 51,562
------------------------------------------------------ ------------------
Tangible fixed assets 1,634,182 (452,029) 1,182,153 1,218,091
Current assets
Debtors 7 37,114 21,798
Cash in hand 397 1,315
Bank current accounts 28,840 40,494
Bank deposit accounts 26,003 26,002
COIF Charities deposit accounts 60,310 91,611
Shawbrook fixed term bond 50,000 50,000
National savings investment account 62,447 61,951
National savings income bond 3,000 3,000
------------------ ------------------
268,111 296,171
Creditors: amounts falling due within
one year 8 (42,010) (68,553)
------------------ ------------------
Net current assets 226,101 227,618
Loan repayable after one year 9 (25,000) (25,000)
------------------ ------------------
Net assets 10 1,383,254 1,420,709
========== ==========
Funds:
Unrestricted funds
General funds 2 49,080 29,519
Designated funds 2 140,394 148,802
Restricted funds 2 1,193,780 1,242,388
------------------ ------------------
1,383,254 1,420,709
========== ==========

The notes on pages 13 to 21 form part of these accounts.

The accounts were approved by the Executive Committee on 11th October 2021 and signed on its behalf by:

Karen Binns

County Commissioner

-12-

MIDDLESEX EAST GUIDES

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

1 ACCOUNTING POLICIES

(a) Basis of accounting and scope of the accounts

The accounts comprise the activities of the Middlesex East Guide County to include all committees. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value and in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) issued on 16th July 2014 and with FRS 102 and with the requirements of the Charities Act 2011.

The Middlesex East Guide County constitutes a public benefit entity as defined by FRS 102. Its legal status and contact details are set out in the trustees report.

(b) Fund accounting

The County's unrestricted funds consist of funds which may be used for any of its purposes at the discretion of the Executive Committee. These funds have been shown separately as general funds and designated funds.

General funds are those available on a day to day basis to the Executive Committee for any purpose. Designated funds are those set aside by the Executive Committee for specific purposes, together with funds held by specific committees.

Restricted funds are where the donor has placed some restriction on the use of the assets donated. Interest is credited to material funds.

(c) Income

The main income comes from subscriptions, grants and donations, campsite fees and activity fees. The value of volunteer help received is not included in the accounts but is described in the trustees report. Income is accounted for when due, except for donations which are accounted for when received. All trading activities are carried out with members in pursuance of the County's charitable objectives.

(d) Expenditure

Expenditure is all for charitable activities as shown on pages 8 and 9 of these accounts.

Expenditure is charged on an accruals basis and is classified into the functional classifications as recommended for charities.

Fixed assets are capitalised in the year of purchase. Depreciation is provided straight line to write off the value of assets over their estimated useful lives as follows:

Property over 50 years Equipment over 10 years Computer equipment over 3 years

(f) Reserves

The General Funds available to finance future expenditure are £49,080 (2019 - £29,519) and these are considered to be free reserves. This provides for 12 months of normal operating expenditure in the region of £18,300 and funds to provide advance deposits for self-financing County activities and large scale activity costs. In addition there is a further £20,000 arising from the reduced activity in 2020 as a result of COVID restrictions which will be utilised in 2021 to provide financial support to Units by reducing the County element of membership subscriptions.

-13-

MIDDLESEX EAST GUIDES

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

2
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
(l)
(8/9)
(l)
(m)
(n)
(o)
(p)
(p)
(p)
(p)
(p)
(p)
(q)
(r)
(s)
(t)
(u)
(v)		 FUNDS
Balance
Incoming
Resources
Balance
b/fwd
resources
expended
Transfers
c/fwd
£
£
£
£
£
RESTRICTED FUNDS
Marshall Legacy (uniforms)
19
0
0
0
19
County Club fees
653
1,196
(650)
(698)
501
CHQ subscriptions
0
400
(400)
0
0
Jack Petchey Youth Award Scheme
0
11,000
(11,000)
0
0
Jack Petchey Leader Award Scheme
3,558
925
(2,808)
0
1,675
Region/Unit grant
0
500
(500)
0
0
COVID support grants for NH
0
29,136
0
(29,136)
0
NH Activities field fund
16,984
244
(1,361)
0
15,867
Blackthorn extension
17,392
114
(1,120)
0
16,386
Legacy for Northern Heights
16,906
0
0
(13,727)
3,179
For management of Northern Heights
0
8,137
0
(8,137)
0
Fixed assets:
Northern Heights buildings
1,166,529
0
(29,917)
0
1,136,612
Northern Heights loans
(30,000)
0
0
5,000
(25,000)
Northern Heights site equipment
50,347
0
(7,510)
1,704
44,541
----------------- ----------------- -----------------
----------------- -----------------
1,242,388
51,652
(55,266)
(44,994) 1,193,780
----------------- ----------------- -----------------
----------------- -----------------
DESIGNATED FUNDS
Adult Travel Bursary
9,132
64
0
537
9,733
Northern Heights:
Trading income
1,731
3,531
(2,377)
(700)
2,185
Management contingency reserve
62,000
434
0
0
62,434
Friends support
13,821
784
(47)
0
14,558
Site management
25,962
18,567
(79,339)
51,294
16,484
Training reserve
2,896
460
(172)
0
3,184
County Associates
557
45
(79)
0
523
Duke of Edinburgh Award group
260
0
0
0
260
Outdoor reserve
1,410
0
(944)
0
466
Memorial collection
0
1,275
0
0
1,275
County events fund
9,332
65
0
(184)
9,213
International trips contingency
5,212
36
0
0
5,248
County equipment
1,215
0
(215)
0
1,000
County birthday fund
10,513
65
(1,055)
0
9,523
Programme fund
4,761
0
(453)
0
4,308
----------------- ----------------- -----------------
----------------- -----------------
148,802
25,326
(84,681)
50,947
140,394
----------------- ----------------- -----------------
----------------- -----------------
GENERAL FUNDS
29,519
74,100
(48,586)
(5,953)
49,080
========== ========== ==========
========== ==========

-14-

MIDDLESEX EAST GUIDES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
k)
(l)
(8/9)
(l)
(m)
(n)
(o)
(p)
(p)
(p)
(p)
(p)
(p)
(q)
(r)
(s)
(t)
(u)
(v)		 FUNDS
Balance
Incoming
Resources
Balance
YEAR ENDED 31ST DECEMBER 2019
£
£
£
£
£
RESTRICTED FUNDS
Marshall Legacy (uniforms)
37
0
(18)
0
19
County Club fees
648
1,344
(550)
(789)
653
CHQ subscriptions
0
240
(240)
0
0
Jack Petchey Youth Award Scheme
0
15,750
(15,750)
0
0
Jack Petchey Leader Award Scheme
1,595
4,008
(2,045)
0
3,558
Region/Unit grant
0
250
(250)
0
0
COVID support grants for NH
0
0
0
0
0
NH Activities field fund
38,963
5,304
(8,640)
(18,643)
16,984
Blackthorn extension
0
138
0
17,254
17,392
Legacy for Northern Heights
26,906
0
0
(10,000)
16,906
For management of Northern Heights
0
147
0
(147)
0
Fixed assets:
Northern Heights buildings
1,196,446
0
(29,917)
0
1,166,529
Northern Heights loans
(35,000)
0
0
5,000
(30,000)
Northern Heights site equipment
50,113
0
(7,333)
7,567
50,347
------------------ ------------------ ------------------ ------------------ ------------------
1,279,708
27,181
(64,743)
242
1,242,388
------------------ ------------------ ------------------ ------------------ ------------------
DESIGNATED FUNDS
Adult Travel Bursary
9,060
72
0
0
9,132
Northern Heights:
Trading income
1,260
10,631
(8,228)
(1,932)
1,731
Management contingency reserve
56,822
400
0
4,778
62,000
Friends support
3,640
2,813
(803)
8,171
13,821
Site management
21,346
70,253
(74,666)
9,029
25,962
Training reserve
5,071
1,870
(2,628)
(1,417)
2,896
County Associates
1,239
675
(482)
(875)
557
Duke of Edinburgh Award group
63
0
197
0
260
Outdoor reserve
1,685
120
(975)
580
1,410
Memorial collection
0
0
0
0
0
County events fund
9,605
76
0
(349)
9,332
International trips contingency
5,171
41
0
0
5,212
County equipment
480
0
(214)
949
1,215
County birthday fund
10,430
83
0
0
10,513
Programme fund
7,510
0
(2,749)
0
4,761
------------------ ------------------ ------------------ ------------------ ------------------
133,382
87,034
(90,548)
18,934
148,802
------------------ ------------------ ------------------ ------------------ ------------------
GENERAL FUNDS
28,328
48,766
(28,399)
(19,176)
29,519
========== ========== ==========
========== ==========

-15-

MIDDLESEX EAST GUIDES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

(a) Marshall legacy fund

Funds from the above legacy have been distributed by the London & South East Guide Region to provide assistance with the purchase of uniform on receipt of request from Guiding Divisions.

The 200 member private lottery Monday group was launched in April 1999. Monthly draws are held for which a prize of £25 is issued and the balance is transferred to the Northern Heights Management Fund. Payment is received annually and therefore the ongoing reserve represents payments in hand for future draws. Similarly a Tuesday Club was launched in October 2001 which pays a monthly prize of £25.

(c) CHQ subscriptions

Subscriptions received from Units on behalf of Region.

The County joined this Scheme with effect from 1st January 2006 and is delighted to have awarded 44 Achievement Awards of £250 in the year to members aged 11 - 25 to assist with Unit funding of equipment and activities, the funds having been received from the Jack Petchey Foundation.

Leaders nominated by members to receive Jack Petchey Achievement Awards in recognition of exceptional motivation of our young members may apply for small project grants for projects within the Unit or the wider community for the benefit of young people. The County holds these funds on behalf of the Leaders until the conclusion of the various projects.

(f) Region/Unit grant

Grant received for onward payment to a specific Unit. In 2019 a Region grant was received for a membership growth project which was not proceeded with and the grant was refunded.

(g) COVID support grants for NH

Government grants received for NH for hospitality sector support and furlough wages.

(h) Northern Heights Activities Field Fund

This fund consists of fundraising for the development of the lower field at Northern Heights for activities to ensure the ongoing future use of the site by our membership and the community.

(i) Blackthorn extension

Funds re-designated from the Jean Howliston legacy to explore the possibility of extending the Blackthorn day room to accommodate larger groups.

Legacy received by the Friends of Northern Heights Supporters group for the benefit of Northern Heights.

Donations and fundraising support are received from members towards the general running costs of Northern Heights.

-16-

MIDDLESEX EAST GUIDES

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

(l) Northern Heights Buildings/equipment

This represents funds used to purchase the buildings and equipment for the site. The expenditure is wear and tear depreciation as detailed in the accounting policies.

(m) Adult Travel bursary fund

This is a designated fund created from donations received to be used to provide annual travel bursaries from interest generated on capital to assist any member aged 16 plus to experience international travel. The County added £5,000 to this fund to give a capital balance of £8,905.87 and the remainder is accumulated interest and specific donations received.

(n) Trading income (Northern Heights)

The surplus arising from the County trading depot has been allocated to site running costs. There is no surplus from the site shop in 2020 to be added to site running costs.

(o) Northern Heights management contingency reserve

Funds from the membership subscriptions in 2005 and 2006 were designated to provide this reserve to cover site running costs for one year in advance to ensure financial continuity of the site. Interest is added to this fund. In 2014 £20,000 of this fund was redesignated for the Fieldside reserve and in 2015 contingency expenditure was required. New contingency funds were added in 2015, 2016 and 2019 to re-instate this fund to the required level.

(p) Designated reserves

Some committees have amounts of designated funds for use in their activities.

(q) Memorial collection

Collection in memory of a former member.

(r) County Events fund

This fund was created from surplus centenary funds to be used to finance material deposits for County events and to underwrite deficits or collect surpluses from large scale events as they arise. Surpluses/deficits from subsequent events are added to this fund.

(s) International trips contingency

This fund was created from surplus centenary funds to provide emergency fund cover for future County international events.

(t) County equipment

This represents funds used to purchase equipment for the County. The expenditure is wear and tear depreciation as detailed in the accounting policies.

(u) County birthday fund

Surplus from the County residential weekend has been designated to provide funds to support celebrations and events for the County's 75th birthday in 2020. Celebrations were then cancelled due to COVID.

(v) Programme fund

Funds designated to provide grants to Units for the purchase of new programme materials to assist with the transitional change to a new Girlguiding programme by September 2019

-17-

MIDDLESEX EAST GUIDES

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

3 NORTHERN HEIGHTS CENTRE

Northern Heights is an activity centre located at Elstree, Hertfordshire. It is wholly owned by Middlesex East Guides. At one time the site was owned jointly with Greater London North Scouts and that Scout County retained a 50% interest in any profit (excluding improvements since 1994) arising on disposal before February 2014. Major redevelopment was carried out between 2000 and 2005 based on an initiative launched in the autumn of 1997 and planning permission granted by Hertsmere Council in December 1998. Further redevelopment was carried out in 2014 and 2015.

4 CHIGWELL ROW CAMPSITE

The County paid rent and insurance for its allocation of a London and South East England Region campsite in Chigwell Row, Essex where County camp equipment is stored.

5 REMUNERATION

Salaries were paid as follows: 2020 2019
£ £
Gross salaries 17,876 18,848
Social security costs 0 0
Pension costs 281 270
------------------ ------------------
18,157 19,118
========== ==========

The average number of employees during the year was 2 (2019 - 2). No employees had remuneration in excess of £60,000 (2019 - none).

Trustees may only claim reimbursement of administration expenses and of expenditure incurred on behalf of the County in accordance with guidelines given. Expense reimbursements amounted to £504 (2019 - £620). Remuneration is not paid to trustees.

Independent examiner fees of £600 (2019 - £600) are charged in these accounts.

-18-

MIDDLESEX EAST GUIDES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

6 FIXED ASSETS
Freehold Equipment
Total
Property
Cost
£
£
£
Balance brought forward
1,502,160
130,318
1,632,478
Additions
0
1,704
1,704
------------------ ------------------ ------------------
Balance carried forward
1,502,160
132,022
1,634,182
------------------ ------------------ ------------------
Depreciation
£
£
£
Balance brought forward
335,631
78,756
414,387
Charge
29,917
7,725
37,642
------------------ ------------------ ------------------
Balance carried forward
365,548
86,481
452,029
------------------ ------------------ ------------------
Net book value at 31st December 2020
1,136,612
45,541
1,182,153
==========
========== ==========
Net book value at 31st December 2019
1,166,529
51,562
1,218,091
==========
========== ==========

The fixed assets are shown at cost. Market value is restricted due to the youth group style of the accommodation and the land development restrictions of the Green Belt area. The trustees estimate that replacement cost of the buildings as at 31st December 2020 would have been £1,875,000 (2019 - £1,875,000).

All the charity's assets are used for charitable purposes.

7 DEBTORS

DEBTORS
2020 2019
£ £
Income due 2,466 2,078
Debtors 0 1,000
Prepayments 34,648 18,720
------------------ ------------------
37,114 21,798
========== ==========

8 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2020 2019
£ £
Deferred income 38,257 60,374
Creditors 392 561
Accruals 3,361 2,618
Loans repayable within one year 0 5,000
------------------ ------------------
42,010 68,553
========== ==========

-19-

MIDDLESEX EAST GUIDES

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

9 LOANS REPAYABLE AFTER ONE YEAR

Interest free loan finance was requested from members to assist with the cashflow requirements of the building development programme in 2004. This included £50,000 repayable in 10 annual instalments of £5,000 commencing in April 2006. A further interest free loan of £50,000 was received in January 2014 to assist with building costs in 2014/15. This is being repaid in annual instalments of £5,000 from April 2016 with a repayment holiday in 2021 and 2022. Repayments will be met from annual income.

Therefore the allocation of the loan balance is as follows:

2020 2019
£ £
Repayable in 1 - 2 years 0 5,000
Repayable in 2 - 5 years 15,000 15,000
Repayable after 5 years 10,000 5,000
------------------ ------------------
25,000 25,000
========== ==========
10 ANALYSIS OF NET ASSETS
Fixed
Cash and
Debtors/
Total
Year ended 31st December 2020
Assets
Bank
Creditors
£
£
£
£
General funds
0
45,726
3,354
49,080
Designated funds
1,000
149,262
(9,868)
140,394
Restricted funds
1,181,153
36,009
(23,382) 1,193,780
------------------ ------------------ ------------------ ------------------
1,182,153
230,997
(29,896) 1,383,254
========== ==========
========== ==========
Year ended 31st December 2019
Fixed
Cash and
Debtors/
Total
Assets
Bank
Creditors
£
£
£
£
General funds
0
60,714
(31,195)
29,519
Designated funds
1,215
159,098
(11,511)
148,802
Restricted funds
1,216,876
54,561
(29,049) 1,242,388
------------------ ------------------ ------------------ ------------------
1,218,091
274,373
(71,755) 1,420,709
========== ==========
========== ==========

-20-

MIDDLESEX EAST GUIDES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2020

(continued)

11 CONTROLLING PARTY

There was no overall controlling party in either this or the previous year.

12 CONNECTED CHARITIES

The Guide Association is an umbrella organisation to all Girlguiding.

London and South East England Region and Divisions, Districts and Units.

The Middlesex East County is an independent charity in its own right but part of the London and South East England Region of Girlguiding UK for the purposes of two-way communication, support and opportunities for members. The County is then sub-divided into Divisions, Districts and Units which are all separate responsible charities.

Trefoil Guild

The Trefoil Guild is a connected charity established under the powers of the Guide Association Royal Charter. There is a County Trefoil Guild and the Chairman is appointed by the County Commissioner in consultation with the Trefoil Guild members. The Trefoil Guild is a separate charity and manages its own affairs and prepares its own annual report.

Grants are occasionally received from the Guide Association or the London and South East England Region. Grants may be paid to Divisions, Districts, Units or individual members but these are not material.

-21-