## **MIDDLESEX EAST GUIDES** **also known as GIRLGUIDING MIDDLESEX EAST** ## **REGISTERED CHARITY NUMBER 303888** **ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **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 2022 as set out on the following pages 1 to 20. ## **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 - 1.1) to keep accounting records in accordance with the Act; and - 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 25th October 2023 **MIDDLESEX EAST GUIDES** **TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022** The trustees have pleasure in presenting their report together with the accounts for the year ended 31st December 2022 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 2022** (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 2022, 390 Leaders, Commissioners and other members/helpers enabled Rainbow, Brownie, Guide and Ranger Units to offer Guiding to 1,787 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 2022** (continued) ## 8 **[REVIEW OF ACTIVITIES ]** In June we celebrated HRH QEII Jubilee. We hosted one of the 70 Girlguiding allocated Beacons at Northern Heights with a Fayre ground style party for our volunteers. We had a great evening with fire-eaters, helter skelter and side show games with a fantastic feast of party food, ice creams, donuts and candy floss. In September we hosted our annual awards afternoon presenting many long service awards, Region awards and National awards. In October we took over Tolmers Scout camp for a Guide and Ranger activity day where they did campfire cooking, aero ball, archery and rolling rock to name but a few. In November we took part in the Lord Mayors Show where 10 adult volunteers and 40 young members represented Girlguiding in the parade carrying images of all the interest badges that can be obtained by all the sections. A brilliant day was had by all. ## 9 **FUTURE DEVELOPMENTS** We look forward to holding our first County Rainbow sleepover in a number of years at Northern Heights in March. We are looking to welcome a new Warden to Northern Heights in the Spring. In September we will host our Annual Thanks afternoon to recognise our amazing volunteers. ## 10 **FINANCIAL REVIEW** Income for 2022 was £149,143 and therefore these 2022 accounts are subject to independent review. Membership subscriptions provide the management income of the County. These were reduced and supplemented by designated reserves brought forward to give financial assistance to members in these difficult times. Grant activity was mainly from the Jack Petchey Foundation and a further government COVID support grant. Donations were £14,413 to include support with future increased energy costs. Campsite activity has returned with great enthusiasm resulting in fee income of £69,348. Expenditure was similarly high at £66,496. County activity income in 2022 was £13,106. Expenditure was £17,573 with the deficit financed by a Region grant towards the Lord Mayor show costs and our own events funds. The property and equipment value is now £1,108,615. This is in addition to other specific reserves and general funds of £29,511 to ensure that a varied Guiding programme can continue to be financed in the future. The specific reserves include a Northern Heights management contingency reserve of £74,402 to provide funds for the running costs of the site for some twelve months now including increased energy costs while seeking alternative sources of income if there is a decline in fee income for any reason. -3- **MIDDLESEX EAST GUIDES** ## **TRUSTEES REPORT** ## **FOR THE YEAR ENDED 31ST DECEMBER 2022** (continued) ## 10 **FINANCIAL REVIEW** (continued) 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 2022 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 upwards. 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. ## 15 **APPROVAL** The Trustees Report and the Annual Accounts for the year ended 31st December 2022 were approved by the Executive Committee on 15th May 2023 and the County Commissioner was authorised to sign them on its behalf. Signed Karen Binns Appointment County Commissioner -4- **MIDDLESEX EAST GUIDES** ## **TRUSTEES / COMMITTEES / ADVISERS FOR THE YEAR ENDED 31ST DECEMBER 2022** 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 (to 29.3.23) * 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 (to 8.3.23) Mags Kelly Aimee Jess (to 29.3.23) Hendon Sally Tomlinson (to 14.3.23) Roz Bott (from 14.3.23) 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. -5- **MIDDLESEX EAST GUIDES** ## **TRUSTEES / COMMITTEES / ADVISERS** ## **FOR THE YEAR ENDED 31ST DECEMBER 2022** (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 (to 31.8.22) Peggy Brand (from 1.9.22) 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 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 Young Leaders 18 - 30 Inspire Jacqueline Martyr Sandra Hall Marion Shute Iris Prince Jacqueline Martyr - Julie Stainton Colin Driver Louis Wohlgemuth (to 24.8.22) Clare Jenkins Carole Bowley Emily Keene Tess Ayling - Rebecca Freedman (from 1.1.22) Lisa Sylvester (from 1.1.22) Martha Coleman Margaret Kelly Lynne Bishop - Jacqui Edelman Chloe Healy (from 18.2.22) Kirsty Mansell Nicola Davis Mary Boland Nicola Candlish Pamela Daniels Lucy Bishop-Laggett (from 1.9.22) Sophie Ridge-Ahmed (from 11.4.22) -6- **MIDDLESEX EAST GUIDES** ## **STATEMENT OF FINANCIAL ACTIVITIES** |**FOR THE YEAR**|**ENDED 31ST DECEMBER 2022**|**ENDED 31ST DECEMBER 2022**|**ENDED 31ST DECEMBER 2022**||| |---|---|---|---|---|---| |**Notes**|**Unrestricted Funds**|||**2022**|**2021**| ||**General**|**Designated**|**Restricted**|**Total**|**Total**| ||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**| ||£|£|£|£|£| |**Income**|||||| |**Donations and legacies**|||||| |Subscriptions|13,163|50|150|13,363|10,284| |Legacy|0|0|0|0|5,000| |Donations|0|600|13,813|14,413|4,639| ||**13,163**|**650**|**13,963**|**27,776**|**19,923**| |**Charitable activities**|||||| |Grants inc. furlough & hospitality|450|0|27,800|28,250|67,339| |Training activities|0|195|0|195|50| |Campsite fees|0|69,348|0|69,348|34,723| |Insurance claim receivable|0|0|0|0|25,200| |Activity fees|12,686|420|0|13,106|31,600| ||**13,136**|**69,963**|**27,800**|**110,899**|**158,912**| |**Other trading activities**|||||| |Trading income|0|7,851|0|7,851|5,988| |County Club fees|0|0|1,152|1,152|1,356| ||**0**|**7,851**|**1,152**|**9,003**|**7,344**| |**Investments**|||||| |Interest received|**399**|**926**|**140**|**1,465**|**642**| ||------------------|------------------|------------------|------------------|------------------| |**Total income**|26,698|79,390|43,055|149,143|186,821| ||------------------|------------------|------------------|------------------|------------------| |**Expenditure**|||||| |**Costs of raising funds**|||||| |County Club payments|0|0|550|550|550| |Trading costs|0|4,484|0|4,484|4,075| ||**0**|**4,484**|**550**|**5,034**|**4,625**| |**Charitable activities (see page 9)**|**20,163**|**66,374**|**59,994**|**146,531**|**175,723**| ||------------------|------------------|------------------|------------------|------------------| |**Total expenditure**|20,163|70,858|60,544|151,565|180,348| ||------------------|------------------|------------------|------------------|------------------| |**Net income/(expenditure)**|6,535|8,532|(17,489)|(2,422)|6,473| |Transfers between funds|(6,788)|14,209|(7,421)|0|0| ||------------------|------------------|------------------|------------------|------------------| |**Net movement in funds**|(253)|22,741|(24,910)|(2,422)|6,473| |**Balances brought forward**|29,764|201,270|1,158,693|1,389,727|1,383,254| ||------------------|------------------|------------------|------------------|------------------| |**Balances carried forward**|29,511|224,011|1,133,783|1,387,305|1,389,727| ||==========|==========|**==========**|==========|==========| 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 12 - 20 form part of these Accounts. -7- **MIDDLESEX EAST GUIDES** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31ST DECEMBER 2022** |**Charitable activities**
Subscriptions paid
Jack Petchey grants to Units
County grants to Members
Training activities
Campsites
Gifts and donations
Badges/books
County residential activities
Region activities
County festive fun
Queen's Jubilee costs
Ranger activities
Guide 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**
£
£
342
0
0
0
500
0
0
89
0
65,800
195
0
322
0
0
0
2,976
0
0
0
4,214
0
8,306
0
1,807
0
0
270
519
0
173
0
95
0
114
0
600
0
0
0
0
215
------------------ ------------------
20,163
66,374
========== ==========
**Unrestricted Funds**|(continued)
**Notes**
**General**
**Designated**
**Funds**
**Funds**
£
£
342
0
0
0
500
0
0
89
0
65,800
195
0
322
0
0
0
2,976
0
0
0
4,214
0
8,306
0
1,807
0
0
270
519
0
173
0
95
0
114
0
600
0
0
0
0
215
------------------ ------------------
20,163
66,374
========== ==========
**Unrestricted Funds**|(continued)
**Notes**
**General**
**Designated**
**Funds**
**Funds**
£
£
342
0
0
0
500
0
0
89
0
65,800
195
0
322
0
0
0
2,976
0
0
0
4,214
0
8,306
0
1,807
0
0
270
519
0
173
0
95
0
114
0
600
0
0
0
0
215
------------------ ------------------
20,163
66,374
========== ==========
**Unrestricted Funds**|(continued)
**Notes**
**General**
**Designated**
**Funds**
**Funds**
£
£
342
0
0
0
500
0
0
89
0
65,800
195
0
322
0
0
0
2,976
0
0
0
4,214
0
8,306
0
1,807
0
0
270
519
0
173
0
95
0
114
0
600
0
0
0
0
215
------------------ ------------------
20,163
66,374
========== ==========
**Unrestricted Funds**|**Restricted**
**Funds**
£
150
22,100
19
0
696
0
0
0
0
0
0
0
0
0
0
0
0
0
0
29,917
7,112
------------------ ----
59,994
========== ==|**2022**
**Total**
**Funds**
£
492
22,100
519
89
66,496
195
322
0
2,976
0
4,214
8,306
1,807
270
519
173
95
114
600
29,917
7,327
-------------- ----
146,531
======== ==|**2021**
**Total**
**Funds**
£
1,625
13,075
0
300
64,105
572
555
53,137
66
1,268
0
180
0
1,597
345
514
70
128
600
29,917
7,669
--------------
175,723
========| |---|---|---|---|---|---|---|---| |||**General**
**Funds**
£
342
0
500
0
0
195
322
0
2,976
0
4,214
8,306
1,807
0
519
173
95
114
600
0
0
---------------
20,163
=========|||||| ||||---
==|**Funds**
£
0
0
0
89
65,800
0
0
0
0
0
0
0
0
270
0
0
0
0
0
0
215
---------------
66,374
========|----
==||| The notes on pages 12 - 20 form part of these Accounts. -8- **MIDDLESEX EAST GUIDES** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **Year ended 31st December 2021 - Fund allocation** |**Income**
**Donations and legacies**
Subscriptions
Legacy
Donations
**Charitable activities**
Grants inc. furlough & hospitality
Training activities
Campsite fees
Insurance claim receivable
Activity fees
**Other trading activities**
Trading income
County Club fees
**Investments**
Interest received
**Total income**
**Expenditure**
**Costs of raising funds**
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**
£
£
10,049
115
0
5,000
0
760
**10,049**
**5,875**
0
0
0
50
0
34,723
25,200
0
30,218
1,382
**55,418**
**36,155**
0
5,988
0
0
**0**
**5,988**
**256**
**290**
---------------- ------------------
65,723
48,308
---------------- ------------------
0
0
0
4,075
**0**
**4,075**
**58,940**
**63,141**
---------------- ------------------
58,940
67,216
---------------- ------------------
6,783
(18,908)
(26,099)
79,784
---------------- ------------------
(19,316)
60,876
49,080
140,394
---------------- ------------------
29,764
201,270
========= ==========
**Unrestricted Funds**|**General**
**Designated**
**Funds**
**Funds**
£
£
10,049
115
0
5,000
0
760
**10,049**
**5,875**
0
0
0
50
0
34,723
25,200
0
30,218
1,382
**55,418**
**36,155**
0
5,988
0
0
**0**
**5,988**
**256**
**290**
---------------- ------------------
65,723
48,308
---------------- ------------------
0
0
0
4,075
**0**
**4,075**
**58,940**
**63,141**
---------------- ------------------
58,940
67,216
---------------- ------------------
6,783
(18,908)
(26,099)
79,784
---------------- ------------------
(19,316)
60,876
49,080
140,394
---------------- ------------------
29,764
201,270
========= ==========
**Unrestricted Funds**|**2021**
**Restricted**
**Total**
**Funds**
**Funds**
£
£
120
10,284
0
5,000
3,879
4,639
**3,999**
**19,923**
67,339
67,339
0
50
0
34,723
0
25,200
0
31,600
**67,339**
**158,912**
0
5,988
1,356
1,356
**1,356**
**7,344**
**96**
**642**
------------------ ------------------
72,790
186,821
------------------ ------------------
550
550
0
4,075
**550**
**4,625**
**53,642**
**175,723**
------------------ ------------------
54,192
180,348
------------------ ------------------
18,598
6,473
(53,685)
0
------------------ ------------------
(35,087)
6,473
1,193,780
1,383,254
------------------ ------------------
1,158,693
1,389,727
**==========** ==========| |---|---|---|---|---| |||**General**
**Funds**
£
10,049
0
0
**10,049**
0
0
0
25,200
30,218
**55,418**
0
0
**0**
**256**
----------------
65,723
----------------
0
0
**0**
**58,940**
----------------
58,940
----------------
6,783
(26,099)
----------------
(19,316)
49,080
----------------
29,764
=========||| ||||---
---
---
---
---
---
==|| The notes on pages 12 - 20 form part of these Accounts. -9- **MIDDLESEX EAST GUIDES** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **Year ended 31st December 2021 - Fund allocation** (continued) |**Charitable activities**
Subscriptions paid
Jack Petchey grants to Units
County grants to Members
Training activities
Campsites
Gifts and donations
Badges/books
County residential activities
Region activities
County festive fun
Queen's Jubilee costs
Ranger activities
Guide 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**
£
£
1,505
0
0
0
0
0
0
300
0
61,029
572
0
555
0
53,137
0
66
0
1,268
0
0
0
180
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**|**General**
**Designated**
**Funds**
**Funds**
£
£
1,505
0
0
0
0
0
0
300
0
61,029
572
0
555
0
53,137
0
66
0
1,268
0
0
0
180
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**|**General**
**Designated**
**Funds**
**Funds**
£
£
1,505
0
0
0
0
0
0
300
0
61,029
572
0
555
0
53,137
0
66
0
1,268
0
0
0
180
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
29,917
7,454
------------------ ----
53,642
========== ==|**2021**
**Total**
**Funds**
£
1,625
13,075
0
300
64,105
572
555
53,137
66
1,268
0
180
0
1,597
345
514
70
128
600
29,917
7,669
--------------
175,723
========| |---|---|---|---|---|---|---| |||**General**
**Funds**
£
1,505
0
0
0
0
572
555
53,137
66
1,268
0
180
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
1,597
0
0
0
0
0
0
215
---------------
63,141
========|----
==|| The notes on pages 12 - 20 form part of these Accounts. . -10- ## **MIDDLESEX EAST GUIDES** ## **BALANCE SHEET** ## **AS AT 31ST DECEMBER 2022** ||**Notes**|||**2022**||**2021**| |---|---|---|---|---|---|---| |||£|£|£|£|£| |**Fixed assets**||**Cost**|**Dep'n**|||| |Freehold property|3/5|1,502,160|(425,382)|1,076,778||1,106,695| |Equipment||133,314|(101,477)|31,837||39,164| |||------------------|------------------|------------------||------------------| |Tangible fixed assets||1,635,474|(526,859)|1,108,615||1,145,859| |**Current assets**||||||| |Debtors|6||14,712||13,365|| |Cash in hand|||331||568|| |Bank current accounts|||78,727||67,716|| |Bank deposit accounts|||26,382||26,003|| |COIF Charities deposit accounts|||81,074||60,317|| |Shawbrook fixed term bond|||50,000||50,000|| |National savings investment account|||62,903||62,896|| |National savings income bond|||3,000||3,000|| ||||------------------||------------------|| ||||317,129||283,865|| |**Creditors: amounts falling due within**||||||| |**one year**|7||(18,439)||(14,997)|| ||||------------------||------------------|| |**Net current assets**||||298,690||268,868| |**Loan repayable after one year**|8|||(20,000)||(25,000)| |||||------------------||------------------| |**Net assets**|9|||1,387,305||1,389,727| |||||==========||==========| |**Funds:**||||||| |**Unrestricted funds**||||||| |General funds|2|||29,511||29,764| |Designated funds|2|||224,011||201,270| |**Restricted funds**|2|||1,133,783||1,158,693| |||||------------------||------------------| |||||1,387,305||1,389,727| |||||==========||==========| The notes on pages 12 to 20 form part of these accounts. The accounts were approved by the Executive Committee on 15th May 2023 and signed on its behalf by: Karen Binns County Commissioner -11- **MIDDLESEX EAST GUIDES** **NOTES TO THE ACCOUNTS** **FOR THE YEAR ENDED 31ST DECEMBER 2022** ## 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 7 and 8 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 £29,511 (2021 - £29,764) 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. -12- **MIDDLESEX EAST GUIDES** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31ST DECEMBER 2022** (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)
(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
(19)
0
0
County Club fees
698
1,152
(550)
(699)
601
CHQ subscriptions
0
150
(150)
0
0
Jack Petchey Youth Award Scheme
0
19,800
(18,900)
(900)
0
Jack Petchey Leader Award Scheme
3,228
2,000
(3,200)
0
2,028
Region/Unit grant
0
2,000
0
(2,000)
0
COVID support grants for NH
0
4,000
0
(4,000)
0
NH Activities field fund
15,060
540
(696)
300
15,204
Blackthorn extension
16,435
74
0
0
16,509
Legacy for Northern Heights
3,179
0
0
0
3,179
For management of Northern Heights
0
13,339
0
(5,122)
8,217
Fixed assets:
Northern Heights buildings
1,106,695
0
(29,917)
0
1,076,778
Northern Heights loans
(25,000)
0
0
5,000
(20,000)
Northern Heights site equipment
38,379
0
(7,112)
0
31,267
------------------
------------------
------------------
------------------
------------------
1,158,693
43,055
(60,544)
(7,421)
1,133,783
------------------
------------------
------------------
------------------
------------------
**DESIGNATED FUNDS**
Adult Travel Bursary
9,962
45
0
0
10,007
Northern Heights:
Trading income
2,198
7,851
(4,484)
(3,100)
2,465
Management contingency reserve
62,621
281
0
11,500
74,402
Friends support
14,736
183
0
0
14,919
Site management
45,969
69,630
(65,800)
13,251
63,050
Training reserve
2,934
195
(89)
0
3,040
County Associates
514
470
(270)
(125)
589
Duke of Edinburgh Award group
260
0
0
0
260
Outdoor reserve
0
0
0
0
0
County Rangers
0
0
0
1,010
1,010
Memorial collections/legacy
6,643
632
0
0
7,275
County events fund
9,591
43
0
6,744
16,378
International trips contingency
5,264
24
0
0
5,288
County equipment
785
0
(215)
0
570
Jubilee fund (formerly birthday fund)
9,485
36
0
(9,521)
0
Programme fund
0
0
0
0
0
Subscriptions fund
30,308
0
0
(5,550)
24,758
------------------
------------------
------------------
------------------
------------------
201,270
79,390
(70,858)
14,209
224,011
------------------
------------------
------------------
------------------
------------------
**GENERAL FUNDS**
29,764
26,698
(20,163)
(6,788)
29,511
==========
==========
==========
==========
==========| |---|---| -13- **MIDDLESEX EAST GUIDES** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** (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)
(p)
(q)
(r)
(s)
(t)
(u)
(v)
(w)|**FUNDS**
**Balance**
**Incoming**
**Resources**
**Transfers**
**Balance**
**YEAR ENDED 31ST DECEMBER 2021**
£
£
£
£
£
**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
0
(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
County Rangers
0
0
0
0
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
==========
==========
==========
==========
==========| |---|---| -14- **MIDDLESEX EAST GUIDES** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31ST DECEMBER 2022** (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 66 Achievement Awards of £300 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 2022 towards the costs of float for the Lord Mayors Show. ## (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. -15- **MIDDLESEX EAST GUIDES** **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** (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 and 2022 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. Funds were used for the Beacon celebration for the Queen's Platinum Jubilee year and the remaining funds have been transferred to the Events Fund. ## (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. -16- **MIDDLESEX EAST GUIDES** **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** (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 **REMUNERATION** |Salaries were paid as follows:|**2022**|**2021**| |---|---|---| ||£|£| |Gross salaries|15,900|18,283| |Social security costs|0|0| |Pension costs|234|290| ||------------------|------------------| ||16,134|18,573| ||==========|==========| The average number of employees during the year was 2 (2021 - 2). No employees had remuneration in excess of £60,000 (2021 - 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 £519 (2021 - £345). Remuneration is not paid to trustees. Independent examiner fees of £600 (2021 - £600) are charged in these accounts. -17- **MIDDLESEX EAST GUIDES** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31ST DECEMBER 2022** (continued) |**FIXED ASSETS**|**Freehold**|**Equipment**|**Total**| |---|---|---|---| ||**Property**||| |**Cost**|£|£|£| |Balance brought forward|1,502,160|133,314|1,635,474| |Additions|0|0|0| ||------------------|------------------|------------------| |Balance carried forward|1,502,160|133,314|1,635,474| ||------------------|------------------|------------------| |**Depreciation**|£|£|£| |Balance brought forward|395,465|94,150|489,615| |Charge|29,917|7,327|37,244| ||------------------|------------------|------------------| |Balance carried forward|425,382|101,477|526,859| ||------------------|------------------|------------------| |Net book value at 31st December 2022|1,076,778|31,837|1,108,615| ||==========|==========|==========| |Net book value at 31st December 2021|1,106,695|39,164|1,145,859| ||==========|==========|==========| ## 5 **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 2022 would have been £1,875,000 (2021 - £1,875,000). All the charity's assets are used for charitable purposes. ## 6 **DEBTORS** |**DEBTORS**||| |---|---|---| ||**2022**|**2021**| ||£|£| |Income due|3,242|1,017| |Debtors|66|338| |Prepayments|11,404|12,010| ||------------------|------------------| ||14,712|13,365| ||==========|==========| ## 7 **CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||**2022**|**2021**| |---|---|---| ||£|£| |Deferred income|7,176|10,539| |Creditors|0|504| |Accruals|6,263|3,954| |Loans repayable within one year|5,000|0| ||------------------|------------------| ||18,439|14,997| ||==========|==========| -18- **MIDDLESEX EAST GUIDES** **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** (continued) ## 8 **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: ||**2022**|**2021**| |---|---|---| ||£|£| |Repayable in 1 - 2 years|5,000|0| |Repayable in 2 - 5 years|15,000|15,000| |Repayable after 5 years|0|10,000| ||------------------|------------------| ||20,000|25,000| ||==========|==========| |9|**ANALYSIS OF NET ASSETS**
**Fixed**
**Cash and**
**Debtors/**
**Total**
**Year ended 31st December 2022**
**Assets**
**Bank**
**Creditors**
£
£
£
£
General funds
0
30,489
(978)
29,511
Designated funds
570
223,928
(487)
224,011
Restricted funds
1,108,045
48,000
(22,262)
1,133,783
------------------
------------------
------------------
------------------
1,108,615
302,417
(23,727)
1,387,305
==========
==========
==========
==========| |---|---| ## **Year ended 31st December 2021** ||**Fixed**|**Cash and**|**Debtors/**|**Total**| |---|---|---|---|---| ||**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| ||==========|==========|==========|==========| -19- **MIDDLESEX EAST GUIDES** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** (continued) ## 10 **CONTROLLING PARTY** There was no overall controlling party in either this or the previous year. ## 11 **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. -20-