MIDDLESEX EAST GUIDES
also known as GIRLGUIDING MIDDLESEX EAST
REGISTERED CHARITY NUMBER 303888
ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023
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 2023 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
-
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 23rd October 2024
MIDDLESEX EAST GUIDES
TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023
The trustees have pleasure in presenting their report together with the accounts for the year ended 31st December 2023 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 8 Sunset View, Barnet, EN5 6LB. 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 preparing financial statements for each financial year that give a 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 2023
(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 2023, 341 Leaders, Commissioners and other members/helpers enabled Rainbow, Brownie, Guide and Ranger Units to offer Guiding to 1,607 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 2023
(continued)
8 [REVIEW OF ACTIVITIES ]
The Spring of 2023 got off to a great start with the annual Jack Petchey presentation evening. The amazing achievements of our young members and adults were recognised during the evening of celebration held at the Millfield Theatre in Edmonton.
In March the County Rainbow sleepover was held with a springtime theme where the girls enjoyed crafts, cooking, seed planting and woodland walks.
At the end of Spring we welcomed our new Warden at Northern Heights just in time for a busy season of camps, residentials and outdoor activities.
During the Summer the County Associates met for the annual lunch at Northern Heights. The occasion gives Guiding friends the opportunity to meet up, share ideas and catch up on Guiding news.
In September Trefoil groups from around the County gathered at Northern Heights for the 80th birthday barbecue with a chance to try out various activities on site. The day was filled with fun and laughter and finished with a campfire sing-a-long.
A group of 30 Rangers had the opportunity to travel to Belgium as part of the Region Breakaway to Belgium weekend. The group travelled by Eurostar and spent the weekend exploring Brussels including a trip to the Chocolate Museum and a chance to try Flemish stew. For several on the trip this was the first experience of international travel.
The County Rangers ended the year at a weekend residential with a Barbie theme. The weekend enabled the girls to gain new skills, meet new friends and enjoy the outdoors.
9 FUTURE DEVELOPMENTS
We look forward to holding a County Brownie activity day at Northern Heights with a science theme making science fun and accessible.
The County will also be hosting a Thanks and Recognition afternoon to acknowledge the contributions and achievements made by the amazing adults in Middlesex East.
10 FINANCIAL REVIEW
Income for 2023 was £175,254 and therefore these 2023 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. A most generous legacy of £26,250 was received from a former member which is partly restricted for use at the Northern Heights Centre.
Campsite fee income was at a good level of £76,189. However, expenditure was £125,929 utilising the surplus reserves from the quiet Covid years to leave site reserves of £25,086.
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MIDDLESEX EAST GUIDES
TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023
(continued)
10 FINANCIAL REVIEW (continued)
Campsite expenditure included renovating the lodge accommodation for a new warden to take up residence and working on the road access to the site. This accounted for £31,976 of the expenditure.
County activity income in 2023 was £14,667. Expenditure was £16,202 with external grant support of £1,600 being received towards the international trip.
The property and equipment value is now £1,074,255. This is in addition to other specific reserves and general funds of £32,683 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 £75,890 to provide funds for the running costs of the site for some twelve months including increased energy costs 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 2023 and in particular to The Jack Petchey Foundation.
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.
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MIDDLESEX EAST GUIDES
TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023
(continued)
10 APPROVAL
The Trustees Report and the Annual Accounts for the year ended 31st December 2023 were approved by the Executive Committee on 15th July 2024 and the County Commissioner was authorised to sign them on its behalf.
Signed
Alison Nugent
Appointment County Commissioner
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MIDDLESEX EAST GUIDES
TRUSTEES / COMMITTEES / ADVISERS FOR THE YEAR ENDED 31ST DECEMBER 2023
The trustees are the voting members of the Executive Committee. With the exception of the County Commissioner, who is appointed by the Region Chief Commissioner in consultation with the members of the Executive Committee, all members of the Executive Committee are appointed by the County Commissioner in consultation, where appropriate, with members of the Division Executive Committees.
Executive Committee
(* denotes non-voting member)
County Commissioner
Asst. County Commissioner Asst. County Commissioner
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President
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Minute Secretary
Karen Binns (to 10.08.23) Alison Nugent (from 11.08.23) Iris Prince (to 10.08.23) Sarah Anderson (to 29.3.23)
Pamela Daniels Alison Nugent (to 10.08.23) Iris Prince (from 11.08.23)
Treasurer
Iris Prince
Division Commissioners
Barnet Mary Boland (from 30.08.23) 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.
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MIDDLESEX EAST GUIDES
TRUSTEES / COMMITTEES / ADVISERS
FOR THE YEAR ENDED 31ST DECEMBER 2023
(continued)
Other Committees/Groups
Northern Heights Site
Awards
Brownie Residential Guide Residential County Associates Friends of Northern Heights
Chairperson
Sue Gillett/Alison Nugent (to 29.08.23) Jess Carter (from 30.08.23) Alison Nugent (to 10.08.23) Lisa Sylvester (from 28.09.23) Margaret Kelly (from 16.09.23) Lynne Bishop Peggy Brand 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 Guide 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 Rainbows Rangers
Trefoil Guild Young Leaders 18 - 30 Inspire
Jacqueline Martyr Sandra Hall (to 10.08.23) Karen Binns (from 11.08.23) Marion Shute Iris Prince Jacqueline Martyr (to 10.08.23) - Julie Stainton Colin Driver (to 10.08.23) Clare Jenkins Carole Bowley (to 10.08.23) Tess Ayling - Rebecca Freedman Lisa Sylvester Martha Coleman (to 10.08.23) Margaret Kelly (to 10.08.23) Lynne Bishop Margaret Kelly (from 16.09.23) Jacqui Edelman (to 10.08.23) Louis Wohlgemuth (from 24.10.23) Chloe Healy (to 10.08.23) Ellie Muzzlewhite (from 28.09.23) Kirsty Mansell (to 10.08.23) Nicola Davis Mary Boland Nicola Candlish (to 10.08.23) Becky Haywood (from 11.08.23) Pamela Daniels
- Sophie Ridge-Ahmed
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MIDDLESEX EAST GUIDES
STATEMENT OF FINANCIAL ACTIVITIES
| FOR THE YEAR | ENDED 31ST DECEMBER 2023 | ENDED 31ST DECEMBER 2023 | ENDED 31ST DECEMBER 2023 | ||
|---|---|---|---|---|---|
| Notes | Unrestricted Funds | 2023 | 2022 | ||
| General | Designated | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | |||||
| Subscriptions | 13,382 | 150 | 196 | 13,728 | 13,363 |
| Legacy | 0 | 17,587 | 8,663 | 26,250 | 0 |
| Donations | 355 | 0 | 1,864 | 2,219 | 14,413 |
| 13,737 | 17,737 | 10,723 | 42,197 | 27,776 | |
| Charitable activities | |||||
| Grants | 0 | 125 | 25,352 | 25,477 | 28,250 |
| Training activities | 0 | 365 | 0 | 365 | 195 |
| Campsite fees | 0 | 76,189 | 0 | 76,189 | 69,348 |
| Sundry income | 0 | 975 | 0 | 975 | 0 |
| Badges/books | 5 | 0 | 0 | 5 | 0 |
| Activity fees | 14,147 | 520 | 0 | 14,667 | 13,106 |
| 14,152 | 78,174 | 25,352 | 117,678 | 110,899 | |
| Other trading activities | |||||
| Trading income | 0 | 8,474 | 0 | 8,474 | 7,851 |
| County Club fees | 0 | 0 | 1,428 | 1,428 | 1,152 |
| Fundraising | 0 | 78 | 0 | 78 | 0 |
| 0 | 8,552 | 1,428 | 9,980 | 9,003 | |
| Investments | |||||
| Interest received | 646 | 4,119 | 634 | 5,399 | 1,465 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Total income | 28,535 | 108,582 | 38,137 | 175,254 | 149,143 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Expenditure | |||||
| Costs of raising funds | |||||
| County Club payments | 0 | 0 | 650 | 650 | 550 |
| Trading costs | 0 | 7,211 | 0 | 7,211 | 4,484 |
| 0 | 7,211 | 650 | 7,861 | 5,034 | |
| Charitable activities (see page 9) | 19,648 | 126,257 | 62,068 | 207,973 | 146,531 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Total expenditure | 19,648 | 133,468 | 62,718 | 215,834 | 151,565 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Net income/(expenditure) | 8,887 | (24,886) | (24,581) | (40,580) | (2,422) |
| Transfers between funds | (5,715) | 9,131 | (3,416) | 0 | 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Net movement in funds | 3,172 | (15,755) | (27,997) | (40,580) | (2,422) |
| Balances brought forward | 29,511 | 224,011 | 1,133,783 | 1,387,305 | 1,389,727 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | |
| Balances carried forward | 32,683 | 208,256 | 1,105,786 | 1,346,725 | 1,387,305 |
| ========== | ========== | ========== | ========== | ========== |
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 2023
| Charitable activities Subscriptions paid International grants to Members Jack Petchey grants to Units County grants to Members Training activities Campsites Gifts and donations Badges/books County residential activities Region activities Queen's Jubilee costs Ranger activities Guide 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 £ £ 945 0 100 0 0 0 0 0 0 534 0 125,160 452 0 199 0 14,317 0 0 0 0 0 1,126 0 0 0 411 0 0 348 687 0 331 0 370 0 110 0 600 0 0 0 0 215 ------------------ ------------------ 19,648 126,257 ========== ========== Unrestricted Funds |
(continued) Notes General Designated Funds Funds £ £ 945 0 100 0 0 0 0 0 0 534 0 125,160 452 0 199 0 14,317 0 0 0 0 0 1,126 0 0 0 411 0 0 348 687 0 331 0 370 0 110 0 600 0 0 0 0 215 ------------------ ------------------ 19,648 126,257 ========== ========== Unrestricted Funds |
(continued) Notes General Designated Funds Funds £ £ 945 0 100 0 0 0 0 0 0 534 0 125,160 452 0 199 0 14,317 0 0 0 0 0 1,126 0 0 0 411 0 0 348 687 0 331 0 370 0 110 0 600 0 0 0 0 215 ------------------ ------------------ 19,648 126,257 ========== ========== Unrestricted Funds |
(continued) Notes General Designated Funds Funds £ £ 945 0 100 0 0 0 0 0 0 534 0 125,160 452 0 199 0 14,317 0 0 0 0 0 1,126 0 0 0 411 0 0 348 687 0 331 0 370 0 110 0 600 0 0 0 0 215 ------------------ ------------------ 19,648 126,257 ========== ========== Unrestricted Funds |
Restricted Funds £ 196 0 23,752 0 0 769 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29,917 7,434 ------------------ ---- 62,068 ========== == |
2023 Total Funds £ 1,141 100 23,752 0 534 125,929 452 199 14,317 0 0 1,126 0 411 348 687 331 370 110 600 29,917 7,649 -------------- ---- 207,973 ======== == |
2022 Total Funds £ 492 0 22,100 519 89 66,496 195 322 0 2,976 4,214 8,306 1,807 0 270 519 173 95 114 600 29,917 7,327 -------------- 146,531 ======== |
|---|---|---|---|---|---|---|---|
| General Funds £ 945 100 0 0 0 0 452 199 14,317 0 0 1,126 0 411 0 687 331 370 110 600 0 0 --------------- 19,648 ========= |
|||||||
| --- == |
Funds £ 0 0 0 0 534 125,160 0 0 0 0 0 0 0 0 348 0 0 0 0 0 0 215 --------------- 126,257 ======== |
---- == |
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 2023
Year ended 31st December 2022 - Fund allocation
| Income Donations and legacies Subscriptions Legacy Donations Charitable activities Grants inc. furlough & hospitality Training activities Campsite fees Sundry income Badges/books Activity fees Other trading activities Trading income County Club fees Fundraising Investments Interest received Total income Expenditure Costs of raising funds County Club payments Trading costs Charitable activities (see page 11) Total expenditure Net income/(expenditure) Transfers between funds Net movement in funds Balances brought forward Balances carried forward |
Notes -- -- -- -- -- -- = |
General Designated Funds Funds £ £ 13,163 50 0 0 0 600 13,163 650 450 0 0 195 0 69,348 0 0 0 0 12,686 420 13,136 69,963 0 7,851 0 0 0 0 0 7,851 399 926 ---------------- ------------------ 26,698 79,390 ---------------- ------------------ 0 0 0 4,484 0 4,484 20,163 66,374 ---------------- ------------------ 20,163 70,858 ---------------- ------------------ 6,535 8,532 (6,788) 14,209 ---------------- ------------------ (253) 22,741 29,764 201,270 ---------------- ------------------ 29,511 224,011 ========= ========== Unrestricted Funds |
General Designated Funds Funds £ £ 13,163 50 0 0 0 600 13,163 650 450 0 0 195 0 69,348 0 0 0 0 12,686 420 13,136 69,963 0 7,851 0 0 0 0 0 7,851 399 926 ---------------- ------------------ 26,698 79,390 ---------------- ------------------ 0 0 0 4,484 0 4,484 20,163 66,374 ---------------- ------------------ 20,163 70,858 ---------------- ------------------ 6,535 8,532 (6,788) 14,209 ---------------- ------------------ (253) 22,741 29,764 201,270 ---------------- ------------------ 29,511 224,011 ========= ========== Unrestricted Funds |
2022 Restricted Total Funds Funds £ £ 150 13,363 0 0 13,813 14,413 13,963 27,776 27,800 28,250 0 195 0 69,348 0 0 0 0 0 13,106 27,800 110,899 0 7,851 1,152 1,152 0 0 1,152 9,003 140 1,465 ------------------ ------------------ 43,055 149,143 ------------------ ------------------ 550 550 0 4,484 550 5,034 59,994 146,531 ------------------ ------------------ 60,544 151,565 ------------------ ------------------ (17,489) (2,422) (7,421) 0 ------------------ ------------------ (24,910) (2,422) 1,158,693 1,389,727 ------------------ ------------------ 1,133,783 1,387,305 ========== ========== |
|---|---|---|---|---|
| General Funds £ 13,163 0 0 13,163 450 0 0 0 0 12,686 13,136 0 0 0 0 399 ---------------- 26,698 ---------------- 0 0 0 20,163 ---------------- 20,163 ---------------- 6,535 (6,788) ---------------- (253) 29,764 ---------------- 29,511 ========= |
||||
| --- --- --- --- --- --- == |
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 2023
Year ended 31st December 2022 - Fund allocation
(continued)
| Charitable activities Subscriptions paid International grants to Members Jack Petchey grants to Units County grants to Members Training activities Campsites Gifts and donations Badges/books County residential activities Region activities Queen's Jubilee costs Ranger activities Guide activities Rainbow activities County Associates activities Members expenses Meeting rent and expenses Insurance Bank charges Accountancy fees Amortisation of property Depreciation/loss of equipment |
Notes --- = |
General Designated Funds Funds £ £ 342 0 0 0 0 0 500 0 0 89 0 65,800 195 0 322 0 0 0 2,976 0 4,214 0 8,306 0 1,807 0 0 0 0 270 519 0 173 0 95 0 114 0 600 0 0 0 0 215 --------------- ------------------ 20,163 66,374 ========= ========== Unrestricted Funds |
General Designated Funds Funds £ £ 342 0 0 0 0 0 500 0 0 89 0 65,800 195 0 322 0 0 0 2,976 0 4,214 0 8,306 0 1,807 0 0 0 0 270 519 0 173 0 95 0 114 0 600 0 0 0 0 215 --------------- ------------------ 20,163 66,374 ========= ========== Unrestricted Funds |
General Designated Funds Funds £ £ 342 0 0 0 0 0 500 0 0 89 0 65,800 195 0 322 0 0 0 2,976 0 4,214 0 8,306 0 1,807 0 0 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 0 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 0 22,100 519 89 66,496 195 322 0 2,976 4,214 8,306 1,807 0 270 519 173 95 114 600 29,917 7,327 -------------- 146,531 ======== |
|---|---|---|---|---|---|---|
| General Funds £ 342 0 0 500 0 0 195 322 0 2,976 4,214 8,306 1,807 0 0 519 173 95 114 600 0 0 --------------- 20,163 ========= |
||||||
| --- == |
Funds £ 0 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 13 - 21 form part of these Accounts.
.
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MIDDLESEX EAST GUIDES
BALANCE SHEET
AS AT 31ST DECEMBER 2023
| Notes | 2023 | 2022 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Fixed assets | Cost | Dep'n | ||||
| Freehold property | 3/5 | 1,502,160 | (455,299) | 1,046,861 | 1,076,778 | |
| Equipment | 136,520 | (109,126) | 27,394 | 31,837 | ||
| ------------------ | ------------------ | ------------------ | ------------------ | |||
| Tangible fixed assets | 1,638,680 | (564,425) | 1,074,255 | 1,108,615 | ||
| Current assets | ||||||
| Debtors | 6 | 14,198 | 14,712 | |||
| Cash in hand | 699 | 331 | ||||
| Bank current accounts | 24,589 | 78,727 | ||||
| Bank deposit accounts | 74,126 | 26,382 | ||||
| COIF Charities deposit accounts | 74,367 | 81,074 | ||||
| Shawbrook fixed term bond | 50,000 | 50,000 | ||||
| National savings investment account | 62,962 | 62,903 | ||||
| National savings income bond | 3,000 | 3,000 | ||||
| ------------------ | ------------------ | |||||
| 303,941 | 317,129 | |||||
| Creditors: amounts falling due within | ||||||
| one year | 7 | (16,471) | (18,439) | |||
| ------------------ | ------------------ | |||||
| Net current assets | 287,470 | 298,690 | ||||
| Loan repayable after one year | 8 | (15,000) | (20,000) | |||
| ------------------ | ------------------ | |||||
| Net assets | 9 | 1,346,725 | 1,387,305 | |||
| ========== | ========== | |||||
| Funds: | ||||||
| Unrestricted funds | ||||||
| General funds | 2 | 32,683 | 29,511 | |||
| Designated funds | 2 | 208,256 | 224,011 | |||
| Restricted funds | 2 | 1,105,786 | 1,133,783 | |||
| ------------------ | ------------------ | |||||
| 1,346,725 | 1,387,305 | |||||
| ========== | ========== |
The notes on pages 13 to 21 form part of these accounts.
The accounts were approved by the Executive Committee on 15th July 2024 and signed on its behalf by:
Alison Nugent
County Commissioner
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
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 in July 2014 and subsequent updates 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 £32,683 (2022 - £29,511) 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 2023
(continued)
| 2 (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (8/9) (l) (m) (n) (o) (p) (p) (p) (p) (p) (p) (q) (r) (s) (t) (u) (v) |
FUNDS Balance Incoming Resources Balance b/fwd resources expended Transfers c/fwd £ £ £ £ £ RESTRICTED FUNDS Marshall Legacy (uniforms) 0 0 0 0 0 County Club fees 601 1,428 (650) (621) 758 CHQ subscriptions 0 196 (196) 0 0 Jack Petchey Youth Award Scheme 0 19,800 (19,800) 0 0 Jack Petchey Leader Award Scheme 2,028 3,952 (3,952) (28) 2,000 Other grants 0 1,600 0 (1,600) 0 COVID support grants for NH 0 0 0 0 0 NH Activities field fund 15,204 844 (769) 168 15,447 Blackthorn extension 16,509 330 0 0 16,839 Legacies for Northern Heights 3,179 8,663 0 0 11,842 For management of Northern Heights 8,217 1,324 0 (9,541) 0 Fixed assets: Northern Heights buildings 1,076,778 0 (29,917) 0 1,046,861 Northern Heights loans (20,000) 0 0 5,000 (15,000) Northern Heights site equipment 31,267 0 (7,434) 3,206 27,039 ------------------ ------------------ ------------------ ------------------ ------------------ 1,133,783 38,137 (62,718) (3,416) 1,105,786 ------------------ ------------------ ------------------ ------------------ ------------------ DESIGNATED FUNDS Adult Travel Bursary 10,007 197 0 (150) 10,054 Northern Heights: Trading income 2,465 8,474 (7,211) (1,968) 1,760 Management contingency reserve 74,402 1,488 0 0 75,890 Friends support 14,919 685 0 0 15,604 Site management 63,050 77,360 (125,160) 9,836 25,086 Training reserve 3,040 490 (534) (88) 2,908 County Associates 589 748 (348) 0 989 Duke of Edinburgh Award group 260 0 0 0 260 County Rangers 1,010 975 0 (299) 1,686 Memorial collections/legacies 7,275 17,732 0 0 25,007 County events fund 16,378 327 0 (238) 16,467 International trips contingency 5,288 106 0 0 5,394 County equipment 570 0 (215) 0 355 Jubilee fund (formerly birthday fund) 0 0 0 0 0 Subscriptions fund 24,758 0 0 2,038 26,796 ------------------ ------------------ ------------------ ------------------ ------------------ 224,011 108,582 (133,468) 9,131 208,256 ------------------ ------------------ ------------------ ------------------ ------------------ GENERAL FUNDS 29,511 28,535 (19,648) (5,715) 32,683 ========== ========== ========== ========== ========== |
|---|---|
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
(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 Transfers Balance YEAR ENDED 31ST DECEMBER 2022 £ £ £ £ £ 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 Other grants 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 Legacies 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 County Rangers 0 0 0 1,010 1,010 Memorial collections/legacies 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 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 ========== ========== ========== ========== ========== |
|---|---|
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
(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) Other grants
External grants received in 2023 towards the costs of the international trip to Belgium.
(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 legacies
Legacies received 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 2023
(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 collections/legacies
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) Subscriptions fund
Funds designated to provide Unit support for subscription payments while Units continue to recover from loss of income due to COVID restrictions.
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
(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
| REMUNERATION | ||
|---|---|---|
| Salaries were paid as follows: | 2023 | 2022 |
| £ | £ | |
| Gross salaries | 17,677 | 15,900 |
| Social security costs | 0 | 0 |
| Pension costs | 325 | 234 |
| ------------------ | ------------------ | |
| 18,002 | 16,134 | |
| ========== | ========== |
The average number of employees during the year was 2 (2022 - 2). No employees had remuneration in excess of £60,000 (2022 - 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 £687 (2022 - £519). Remuneration is not paid to trustees.
Independent examiner fees of £600 (2022 - £600) are charged in these accounts.
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
(continued)
| FIXED ASSETS | Freehold | Equipment | Total |
|---|---|---|---|
| Property | |||
| Cost | £ | £ | £ |
| Balance brought forward | 1,502,160 | 133,314 | 1,635,474 |
| Additions | 0 | 3,206 | 3,206 |
| ------------------ | ------------------ | ------------------ | |
| Balance carried forward | 1,502,160 | 136,520 | 1,638,680 |
| ------------------ | ------------------ | ------------------ | |
| Depreciation | £ | £ | £ |
| Balance brought forward | 425,382 | 101,477 | 526,859 |
| Charge | 29,917 | 7,649 | 37,566 |
| ------------------ | ------------------ | ------------------ | |
| Balance carried forward | 455,299 | 109,126 | 564,425 |
| ------------------ | ------------------ | ------------------ | |
| Net book value at 31st December 2023 | 1,046,861 | 27,394 | 1,074,255 |
| ========== | ========== | ========== | |
| Net book value at 31st December 2022 | 1,076,778 | 31,837 | 1,108,615 |
| ========== | ========== | ========== |
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 2023 would have been £1,875,000 (2022 - £1,875,000).
All the charity's assets are used for charitable purposes.
6 DEBTORS
| DEBTORS | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Income due | 1,483 | 3,242 |
| Debtors | 54 | 66 |
| Prepayments | 12,661 | 11,404 |
| ------------------ | ------------------ | |
| 14,198 | 14,712 | |
| ========== | ========== |
7 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Deferred income | 5,150 | 7,176 |
| Creditors | 1,191 | 0 |
| Accruals | 5,130 | 6,263 |
| Loans repayable within one year | 5,000 | 5,000 |
| ------------------ | ------------------ | |
| 16,471 | 18,439 | |
| ========== | ========== |
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
(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:
| 9 | 2023 2022 £ £ Repayable in 1 - 2 years 5,000 5,000 Repayable in 2 - 5 years 10,000 15,000 ------------------ ------------------ 15,000 20,000 ========== ========== ANALYSIS OF NET ASSETS Fixed Cash and Debtors/ Total Year ended 31st December 2023 Assets Bank Creditors £ £ £ £ General funds 0 34,026 (1,343) 32,683 Designated funds 355 204,184 3,717 208,256 Restricted funds 1,073,900 51,533 (19,647) 1,105,786 ------------------ ------------------ ------------------ ------------------ 1,074,255 289,743 (17,273) 1,346,725 ========== ========== ========== ========== |
|---|---|
Year ended 31st December 2022
| Fixed | Cash and | Debtors/ | Total | |
|---|---|---|---|---|
| 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 | |
| ========== | ========== | ========== | ========== |
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MIDDLESEX EAST GUIDES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
(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.
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