MIDDLESEX EAST GUIDES
also known as GIRLGUIDING MIDDLESEX EAST
REGISTERED CHARITY NUMBER 303888
ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
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 2021 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:
-
1) which gives me reasonable cause to believe that in any material respect the requirements
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1.1) to keep accounting records in accordance with the Act; and
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1.2) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed Alan W Hooper
Appointment Independent Reviewer Date 21st October 2022
MIDDLESEX EAST GUIDES
FOR THE YEAR ENDED 31ST DECEMBER 2021
TRUSTEES REPORT
The trustees have pleasure in presenting their report together with the accounts for the year ended 31st December 2021 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.
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MIDDLESEX EAST GUIDES
TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021
(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.
Girlguiding's Strategy is a plan for today, tomorrow, together and has 3 themes.
EXCEPTIONAL EXPERIENCES FOR GIRLS - create even more inspiring fun, accessible and empowering activities for more girls to join.
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 4 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 2021, 439 Leaders, Commissioners and other members/helpers enabled Rainbow, Brownie, Guide and Ranger Units to offer Guiding to 1,771 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.
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MIDDLESEX EAST GUIDES
TRUSTEES REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2021
(continued)
8 [REVIEW OF ACTIVITIES ]
It has been great to have face-to-face meetings back. As restrictions were relaxed Units have started planning and going on residentials. There has been a huge demand from the young members for this after such a strange year.
We were able to hold our annual Thanks and Recognition afternoon where nearly 100 awards were presented.
In November we shadowed the Lord Mayors Show and look forward to taking part next year. 15 volunteers from the County took part in the Festival of Remembrance acting as programme and poppy sellers. 3 of our 18 year olds also took part in the performance which was an amazing opportunity to represent Girlguiding.
In December we held our first post covid restriction large scale girl event which was Festive Fun held at Northern Heights for Rainbows and Brownies across the County.
9 FUTURE DEVELOPMENTS
In 2022 our archery shelter will be completed and we are hoping for lots of use over the warmer months. We are planning a Guide and Ranger event at Tolmers Scout Park in October. We look forward to representing Girlguiding at the Lord Mayors Show and hope to have 40 young members and 10 adults on our float.
In September we will host our annual Thanks afternoon to recognise our amazing volunteers.
10 FINANCIAL REVIEW
Income for 2021 was £186,821 and therefore these 2021 accounts are subject to independent review.
Membership subscriptions provide the management income of the County. These were reduced and supplemented by excess reserves brought forward to give financial assistance to members in these difficult times. Grant activity was mainly from the Jack Petchey Foundation and government COVID support funds. Fundraising and donations were £9,639.
The campsite remained closed for the early part of 2021 but then day activities were permitted followed by residential events so fee income increased a little to £34,723. Expenditure was £64,105 including a number of maintenance issues arising as a result of limited use during the closedown. The excess expenditure was financed by government support grants.
County activity income in 2021 is mainly a cancelled international trip for which an insurance claim was finally received and refunds were then made to participants and are included in the activity expenditure. A festive fun event was held for the younger girls in December 2021.
The property and equipment value is now £1,145,859. This is in addition to other specific reserves and general funds of £29,764 to ensure that a varied Guiding programme can continue to be financed in the future.
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MIDDLESEX EAST GUIDES
TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021
(continued)
10 FINANCIAL REVIEW (continued)
The specific reserves include a Northern Heights management contingency reserve of £62,621 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.
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 2021 and in particular to The Jack Petchey Foundation and the government COVID support.
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 and young women from age 4 to 30. 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.
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MIDDLESEX EAST GUIDES
TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021
(continued)
15 APPROVAL
The Trustees Report and the Annual Accounts for the year ended 31st December 2021 were approved by the Executive Committee on 20th September 2022 and the County Commissioner was authorised to sign them on its behalf.
Signed Karen Binns Appointment County Commissioner
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MIDDLESEX EAST GUIDES
TRUSTEES / COMMITTEES / ADVISERS FOR THE YEAR ENDED 31ST DECEMBER 2021
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 Karen Binns Asst. County Commissioner Iris Prince Asst. County Commissioner Sarah Anderson * President Pamela Daniels * Secretary Alison Nugent * Treasurer Iris Prince Division Commissioners Barnet Vacant Edmonton Christine Swallow Lynne Bishop Enfield Vacant Finchley and Friern Barnet Nicola Davis Haringey Nicola Candlish Mags Kelly Aimee Jess Hendon Sally Tomlinson 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 17-19 Buckingham Palace Road (Custodian Trustees of NH) London, SW1W 0PT.
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MIDDLESEX EAST GUIDES
TRUSTEES / COMMITTEES / ADVISERS
FOR THE YEAR ENDED 31ST DECEMBER 2021
(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
- Lynne Bishop - Pamela Daniels Norman Hudson
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 Trefoil Guild
Jacqueline Martyr Sandra Hall Marion Shute Iris Prince Jacqueline Martyr
- Julie Stainton Colin Driver Louis Wohlgemuth Clare Jenkins Carole Bowley Emily Keene Tess Ayling - - Martha Coleman Margaret Kelly Lynne Bishop - Jacqui Edelman - Kirsty Mansell Nicola Davis Mary Boland Nicola Candlish Angela Weston Pamela Daniels (from 1.9.21)
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MIDDLESEX EAST GUIDES
STATEMENT OF FINANCIAL ACTIVITIES
| FOR THE YEAR | ENDED 31ST DECEMBER 2021 | ENDED 31ST DECEMBER 2021 | ENDED 31ST DECEMBER 2021 | ||
|---|---|---|---|---|---|
| Notes | Unrestricted Funds | 2021 | 2020 | ||
| General | Designated | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | |||||
| Subscriptions | 10,049 | 115 | 120 | 10,284 | 29,385 |
| Legacy | 0 | 5,000 | 0 | 5,000 | 0 |
| Donations | 0 | 760 | 3,879 | 4,639 | 9,767 |
| 10,049 | 5,875 | 3,999 | 19,923 | 39,152 | |
| Charitable activities | |||||
| Grants inc. furlough & hospitality | 0 | 0 | 67,339 | 67,339 | 41,561 |
| Training activities | 0 | 50 | 0 | 50 | 460 |
| Campsite fees | 0 | 34,723 | 0 | 34,723 | 18,524 |
| Insurance claim receivable | 25,200 | 0 | 0 | 25,200 | 0 |
| Badges/books | 0 | 0 | 0 | 0 | 1,292 |
| Activity fees | 30,218 | 1,382 | 0 | 31,600 | 43,769 |
| 55,418 | 36,155 | 67,339 | 158,912 | 105,606 | |
| Other trading activities | |||||
| Trading income | 0 | 5,988 | 0 | 5,988 | 3,531 |
| County Club fees | 0 | 0 | 1,356 | 1,356 | 1,196 |
| Fundraising | 0 | 0 | 0 | 0 | 56 |
| 0 | 5,988 | 1,356 | 7,344 | 4,783 | |
| Investments | |||||
| Interest received | 256 | 290 | 96 | 642 | 1,537 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Total income | 65,723 | 48,308 | 72,790 | 186,821 | 151,078 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Expenditure | |||||
| Costs of raising funds | |||||
| Fundraising | 0 | 0 | 0 | 0 | 10 |
| County Club payments | 0 | 0 | 550 | 550 | 650 |
| Trading costs | 0 | 4,075 | 0 | 4,075 | 2,377 |
| 0 | 4,075 | 550 | 4,625 | 3,037 | |
| Charitable activities (see page 9) | 58,940 | 63,141 | 53,642 | 175,723 | 185,496 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Total expenditure | 58,940 | 67,216 | 54,192 | 180,348 | 188,533 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Net income/(expenditure) | 6,783 | (18,908) | 18,598 | 6,473 | (37,455) |
| Transfers between funds | (26,099) | 79,784 | (53,685) | 0 | 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Net movement in funds | (19,316) | 60,876 | (35,087) | 6,473 | (37,455) |
| Balances brought forward | 49,080 | 140,394 | 1,193,780 | 1,383,254 | 1,420,709 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Balances carried forward | 29,764 | 201,270 | 1,158,693 | 1,389,727 | 1,383,254 |
| ========== | ========== | ========== | ========== | ========== |
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.
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MIDDLESEX EAST GUIDES
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2021
| Charitable activities Subscriptions paid Jack Petchey grants to Units County grant to Units Training activities Campsites Gifts and donations Publications (Forum) Badges/books County residential activities (costs/cancellation refunds) Region activities County festive fun Ranger 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 |
(continued) Notes General Designated Funds Funds £ £ 1,505 0 0 0 0 0 0 300 0 61,029 572 0 0 0 555 0 53,137 0 66 0 1,268 0 180 0 0 0 0 0 0 1,597 345 0 514 0 70 0 128 0 600 0 0 0 0 215 ------------------ ------------------ 58,940 63,141 ========== ========== Unrestricted Funds |
(continued) Notes General Designated Funds Funds £ £ 1,505 0 0 0 0 0 0 300 0 61,029 572 0 0 0 555 0 53,137 0 66 0 1,268 0 180 0 0 0 0 0 0 1,597 345 0 514 0 70 0 128 0 600 0 0 0 0 215 ------------------ ------------------ 58,940 63,141 ========== ========== Unrestricted Funds |
(continued) Notes General Designated Funds Funds £ £ 1,505 0 0 0 0 0 0 300 0 61,029 572 0 0 0 555 0 53,137 0 66 0 1,268 0 180 0 0 0 0 0 0 1,597 345 0 514 0 70 0 128 0 600 0 0 0 0 215 ------------------ ------------------ 58,940 63,141 ========== ========== Unrestricted Funds |
(continued) Notes General Designated Funds Funds £ £ 1,505 0 0 0 0 0 0 300 0 61,029 572 0 0 0 555 0 53,137 0 66 0 1,268 0 180 0 0 0 0 0 0 1,597 345 0 514 0 70 0 128 0 600 0 0 0 0 215 ------------------ ------------------ 58,940 63,141 ========== ========== Unrestricted Funds |
Restricted Funds £ 120 13,075 0 0 3,076 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29,917 7,454 ------------------ ---- 53,642 ========== == |
2021 Total Funds £ 1,625 13,075 0 300 64,105 572 0 555 53,137 66 1,268 180 0 0 1,597 345 514 70 128 600 29,917 7,669 -------------- ---- 175,723 ======== == |
2020 Total Funds £ 819 13,808 953 172 82,736 1,375 844 1,887 35,657 55 0 290 7,230 605 0 614 69 70 70 600 29,917 7,725 -------------- 185,496 ======== |
|---|---|---|---|---|---|---|---|
| General Funds £ 1,505 0 0 0 0 572 0 555 53,137 66 1,268 180 0 0 0 345 514 70 128 600 0 0 --------------- 58,940 ========= |
|||||||
| --- == |
Funds £ 0 0 0 300 61,029 0 0 0 0 0 0 0 0 0 1,597 0 0 0 0 0 0 215 --------------- 63,141 ======== |
---- == |
.
The notes on pages 13 - 21 form part of these Accounts.
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MIDDLESEX EAST GUIDES
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2021
Year ended 31st December 2020 - Fund allocation
| Income Donations and legacies Subscriptions Legacy Donations Charitable activities Grants inc. furlough & hospitality Training activities Campsite fees Insurance claim receivable 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 0 0 1,505 28,475 2,015 0 0 0 460 0 18,524 0 0 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 0 0 1,505 28,475 2,015 0 0 0 460 0 18,524 0 0 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 Restricted Total Funds Funds £ £ 400 29,385 0 0 8,262 9,767 8,662 39,152 41,561 41,561 0 460 0 18,524 0 0 0 1,292 0 43,769 41,561 105,606 0 3,531 1,196 1,196 0 56 1,196 4,783 233 1,537 ------------------ ------------------ 51,652 151,078 ------------------ ------------------ 0 10 650 650 0 2,377 650 3,037 54,616 185,496 ------------------ ------------------ 55,266 188,533 ------------------ ------------------ (3,614) (37,455) (44,994) 0 ------------------ ------------------ (48,608) (37,455) 1,242,388 1,420,709 ------------------ ------------------ 1,193,780 1,383,254 ========== ========== |
|---|---|---|---|---|
| General Funds £ 28,475 0 0 28,475 0 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 ========= |
||||
| --- --- --- --- --- --- == |
The notes on pages 13 - 21 form part of these Accounts.
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MIDDLESEX EAST GUIDES
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2021
Year ended 31st December 2020 - Fund allocation
(continued)
| Notes Charitable activities Subscriptions paid Jack Petchey grants to Units County grant to Units Training activities Campsites Gifts and donations Publications (Forum) Badges/books County residential activities (costs/cancellation refunds) Region activities County festive fun Ranger 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 0 453 0 172 0 80,255 295 1,080 844 0 1,859 28 35,657 0 55 0 0 0 290 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 0 453 0 172 0 80,255 295 1,080 844 0 1,859 28 35,657 0 55 0 0 0 290 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 0 453 0 172 0 80,255 295 1,080 844 0 1,859 28 35,657 0 55 0 0 0 290 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 13,808 500 0 2,481 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 13,808 953 172 82,736 1,375 844 1,887 35,657 55 0 290 7,230 605 0 614 69 70 70 600 29,917 7,725 -------------- 185,496 |
|---|---|---|---|---|---|
| General Funds £ 419 0 0 0 0 295 844 1,859 35,657 55 0 290 7,230 605 0 523 69 70 70 600 0 0 --------------- 48,586 |
|||||
| --- | Funds £ 0 0 453 172 80,255 1,080 0 28 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.
.
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MIDDLESEX EAST GUIDES
BALANCE SHEET
AS AT 31ST DECEMBER 2021
| Notes | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Fixed assets | Cost | Dep'n | ||||
| Freehold property | 3/6 | 1,502,160 | (395,465) | 1,106,695 | 1,136,612 | |
| Equipment | 133,314 | (94,150) | 39,164 | 45,541 | ||
| ------------------ | ------------------ | ------------------ | ------------------ | |||
| Tangible fixed assets | 1,635,474 | (489,615) | 1,145,859 | 1,182,153 | ||
| Current assets | ||||||
| Debtors | 7 | 13,365 | 37,114 | |||
| Cash in hand | 568 | 397 | ||||
| Bank current accounts | 67,716 | 28,840 | ||||
| Bank deposit accounts | 26,003 | 26,003 | ||||
| COIF Charities deposit accounts | 60,317 | 60,310 | ||||
| Shawbrook fixed term bond | 50,000 | 50,000 | ||||
| National savings investment account | 62,896 | 62,447 | ||||
| National savings income bond | 3,000 | 3,000 | ||||
| ------------------ | ------------------ | |||||
| 283,865 | 268,111 | |||||
| Creditors: amounts falling due within | ||||||
| one year | 8 | (14,997) | (42,010) | |||
| ------------------ | ------------------ | |||||
| Net current assets | 268,868 | 226,101 | ||||
| Loan repayable after one year | 9 | (25,000) | (25,000) | |||
| ------------------ | ------------------ | |||||
| Net assets | 10 | 1,389,727 | 1,383,254 | |||
| ========== | ========== | |||||
| Funds: | ||||||
| Unrestricted funds | ||||||
| General funds | 2 | 29,764 | 49,080 | |||
| Designated funds | 2 | 201,270 | 140,394 | |||
| Restricted funds | 2 | 1,158,693 | 1,193,780 | |||
| ------------------ | ------------------ | |||||
| 1,389,727 | 1,383,254 | |||||
| ========== | ========== |
The notes on pages 13 to 21 form part of these accounts.
The accounts were approved by the Executive Committee on 20th September 2022 and signed on its behalf by:
Karen Binns
County Commissioner
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2021
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.
(e) Fixed assets
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 £29,764 (2020 - £49,080) 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.
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
(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) (w) |
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 501 1,356 (550) (609) 698 CHQ subscriptions 0 120 (120) 0 0 Jack Petchey Youth Award Scheme 0 11,000 (10,750) (250) 0 Jack Petchey Leader Award Scheme 1,675 3,878 (2,325) 0 3,228 Region/Unit grant 0 0 0 0 0 COVID support grants for NH 0 52,461 (52,461) 0 NH Activities field fund 15,867 2,269 (3,076) 0 15,060 Blackthorn extension 16,386 49 0 0 16,435 Legacy for Northern Heights 3,179 0 0 0 3,179 For management of Northern Heights 0 1,657 0 (1,657) 0 Fixed assets: Northern Heights buildings 1,136,612 0 (29,917) 0 1,106,695 Northern Heights loans (25,000) 0 0 0 (25,000) Northern Heights site equipment 44,541 0 (7,454) 1,292 38,379 ------------------ ------------------ ------------------ ------------------ ------------------ 1,193,780 72,790 (54,192) (53,685) 1,158,693 ------------------ ------------------ ------------------ ------------------ ------------------ DESIGNATED FUNDS Adult Travel Bursary 9,733 29 0 200 9,962 Northern Heights: Trading income 2,185 5,988 (4,075) (1,900) 2,198 Management contingency reserve 62,434 187 0 0 62,621 Friends support 14,558 178 0 0 14,736 Site management 16,484 34,724 (61,009) 55,770 45,969 Training reserve 3,184 50 (300) 0 2,934 County Associates 523 1,713 (1,597) (125) 514 Duke of Edinburgh Award group 260 0 0 0 260 Outdoor reserve 466 0 (20) (446) 0 Memorial collections/legacy 1,275 5,368 0 0 6,643 County events fund 9,213 27 0 351 9,591 International trips contingency 5,248 16 0 0 5,264 County equipment 1,000 0 (215) 0 785 Jubilee fund (formerly birthday fund) 9,523 28 0 (66) 9,485 Programme fund 4,308 0 0 (4,308) 0 Subscriptions fund 0 0 0 30,308 30,308 ------------------ ------------------ ------------------ ------------------ ------------------ 140,394 48,308 (67,216) 79,784 201,270 ------------------ ------------------ ------------------ ------------------ ------------------ GENERAL FUNDS 49,080 65,723 (58,940) (26,099) 29,764 ========== ========== ========== ========== ========== |
|---|---|
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2021
(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 2020 £ £ £ £ £ 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 ========== ========== ========== ========== ========== |
|---|---|
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2021
(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.
(b) County clubs
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.
- (d) The Jack Petchey Youth Achievement Award Scheme
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.
(e) The Jack Petchey Leader Achievement Award Scheme
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 in 2020 for onward payment to a specific Unit.
(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.
- (j) Northern Heights legacy
Legacy received by the Friends of Northern Heights Supporters group for the benefit of Northern Heights.
(k) Northern Heights management
Donations and fundraising support are received from members towards the general running costs of Northern Heights.
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
(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 and site shop has been allocated 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
Collections in memory of former members and a legacy received.
- (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) Jubilee fund
Surplus from the County residential weekend was designated to provide funds to support celebrations and events for the County's 75th birthday in 2020 which were cancelled due to COVID. Now designated for events in the Queen's Platinum Jubilee Year.
(v/w) Subscriptions fund
Funds designated to provide Unit support for subscription payments while Units continue to recover from loss of income due to COVID restrictions. The remaining balance in the 2019 new Girlguiding programme fund has been added to this.
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
(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 in 2020 for its allocation of a London and South East England Region campsite in Chigwell Row, Essex. This arrangement ceased in 2021 and the County camp equipment was removed.
5 REMUNERATION
| Salaries were paid as follows: | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Gross salaries | 18,283 | 17,876 |
| Social security costs | 0 | 0 |
| Pension costs | 290 | 281 |
| ------------------ | ------------------ | |
| 18,573 | 18,157 | |
| ========== | ========== |
The average number of employees during the year was 2 (2020 - 2). No employees had remuneration in excess of £60,000 (2020 - 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 £345 (2020 - £504). Remuneration is not paid to trustees.
Independent examiner fees of £600 (2020 - £600) are charged in these accounts.
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2021
(continued)
| FIXED ASSETS | **Freehold ** | Equipment | Total |
|---|---|---|---|
| Property | |||
| Cost | £ | £ | £ |
| Balance brought forward | 1,502,160 | 132,022 | 1,634,182 |
| Additions | 0 | 1,292 | 1,292 |
| ------------------ | ------------------ | ------------------ | |
| Balance carried forward | 1,502,160 | 133,314 | 1,635,474 |
| ------------------ | ------------------ | ------------------ | |
| Depreciation | £ | £ | £ |
| Balance brought forward | 365,548 | 86,481 | 452,029 |
| Charge | 29,917 | 7,669 | 37,586 |
| ------------------ | ------------------ | ------------------ | |
| Balance carried forward | 395,465 | 94,150 | 489,615 |
| ------------------ | ------------------ | ------------------ | |
| Net book value at 31st December 2021 | 1,106,695 | 39,164 | 1,145,859 |
| ========== | ========== | ========== | |
| Net book value at 31st December 2020 | 1,136,612 | 45,541 | 1,182,153 |
| ========== | ========== | ========== |
6 FIXED ASSETS
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 2021 would have been £1,875,000 (2020 - £1,875,000).
All the charity's assets are used for charitable purposes.
7 DEBTORS
| DEBTORS | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Income due | 1,017 | 2,466 |
| Debtors | 338 | 0 |
| Prepayments | 12,010 | 34,648 |
| ------------------ | ------------------ | |
| 13,365 | 37,114 | |
| ========== | ========== |
8 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Deferred income | 10,539 | 38,257 |
| Creditors | 504 | 392 |
| Accruals | 3,954 | 3,361 |
| ------------------ | ------------------ | |
| 14,997 | 42,010 | |
| ========== | ========== |
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
(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:
| 10 | 2021 2020 £ £ Repayable in 1 - 2 years 0 0 Repayable in 2 - 5 years 15,000 15,000 Repayable after 5 years 10,000 10,000 ------------------ ------------------ 25,000 25,000 ========== ========== ANALYSIS OF NET ASSETS Fixed Cash and Debtors/ Total Year ended 31st December 2021 Assets Bank Creditors £ £ £ £ General funds 0 30,585 (821) 29,764 Designated funds 785 202,047 (1,562) 201,270 Restricted funds 1,145,074 37,868 (24,249) 1,158,693 ------------------ ------------------ ------------------ ------------------ 1,145,859 270,500 (26,632) 1,389,727 ========== ========== ========== ========== Year ended 31st December 2020 Fixed Cash and Debtors/ Total 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 ========== ========== ========== ========== |
|---|---|
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
(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-